Account representative roles, e filling and MSMEs in tax compliance

Reschiwati Reschiwati, Fran Sayekti and Faisal Arief
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Reschiwati Reschiwati: Y.A.I College of Economics Jakarta, Indonesia
Fran Sayekti: Y.A.I College of Economics Jakarta, Indonesia
Faisal Arief: University of Technology Yogyakarta, Indonesia

International Journal of Business Ecosystem & Strategy (2687-2293), 2019, vol. 1, issue 4, 27-36

Abstract: 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.

Keywords: Account Representative; E Filling; Compliance in tax reporting (search for similar items in EconPapers)
Date: 2019
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