English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Development inequality in terms of culture, economy, and technology in Indonesia affects the quality of human resources, can affect the system of e-filing in tax reporting which is still 70 percent in 2017. The implementation of e-filing is still related to using e-filing in tax reporting. Thus this study will examine the difference in taxpayer acceptance of the factors that influence the personal taxpayer's behavioral intentions to report tax using E-filing based on the basic theory developed by Vencatesh et al. (2003), namely the Unified Theory of Acceptance and Use of Technology (UTAUT). Thus this study aims to differences analysis taxpayer acceptance to use e-filing systems on Java and outside Java. This study analysis with T test, SPSS 25. The results state that there is no significant difference between taxpayers in Java and outside Java in accepting efiling as an online tax reporting system from performance expectancy, effort expectancy, social influence, facilitating conditions, and behavioral intention. Thus, inequality of development and internet services can be felt by all taxpayers throughout Indonesia.

COMPARATIVE ANALYSIS OF TAX PAYER'S ACCEPTANCE TO USE THE E-FILING SYSTEM