IDEAS home Printed from https://ideas.repec.org/a/adi/ijbess/v1y2019i4p27-36.html
   My bibliography  Save this article

Account representative roles, e filling and MSMEs in tax compliance

Author

Listed:
  • 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)

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.

Suggested Citation

  • Reschiwati Reschiwati & Fran Sayekti & Faisal Arief, 2019. "Account representative roles, e filling and MSMEs in tax compliance," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 1(4), pages 27-36, October.
    • Handle: RePEc:adi:ijbess:v:1:y:2019:i:4:p:27-36
    DOI: 10.36096/ijbes.v1i4.287
    as

    Download full text from publisher

    File URL: https://doi.org/10.36096/ijbes.v1i4.287
    Download Restriction: no
    File URL: http://www.bussecon.com/ojs/index.php/ijbes/article/view/287/125
    Download Restriction: no
    File URL: https://libkey.io/10.36096/ijbes.v1i4.287?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:adi:ijbess:v:1:y:2019:i:4:p:27-36. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ibihutr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.