Open AccessAccount representative roles, e filling and MSMEs in tax compliance
Author(s) -
Reschiwati Reschiwati,
Fran Sayekti,
Faisal Arief
Publication year - 2019
Publication title -
international journal of business ecosystem and strategy
Language(s) - English
Resource type - Journals
ISSN - 2687-2293
DOI - 10.36096/ijbes.v1i4.287
Subject(s) - compliance (psychology) , revenue , business , small and medium sized enterprises , position (finance) , government (linguistics) , affect (linguistics) , tax revenue , public economics , accounting , economics , finance , social psychology , linguistics , psychology , philosophy
MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed was 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E-Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously.