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Account representative roles, e- filling and MSMEs in tax compliance

Author

Listed:
  • Reschiwati Reschiwati

    (Y.A.I College of Economics Jakarta)

  • Fran Sayekti

    (Y.A.I College of Economics Jakarta)

  • Faisal Arief

    (University of Technology Yogyakarta)

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 existence 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 were 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," Bussecon Review of Finance & Banking (2687-2501), Bussecon International, vol. 1(2), pages 15-24, October.
  • Handle: RePEc:adi:bsrfbs:v:1:y:2019:i:2:p:15-24
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