Account representative roles, e filling and MSMEs in tax compliance

Reschiwati, Reschiwati Account representative roles, e filling and MSMEs in tax compliance. Bussecon Review of Finance & Banking, 1 (2). ISSN 2687-2501

Text Scholar DOAJ PROQUEST Bussecon Review of Finance & Banking 135-Article Text-353-1-10-20191124 (2).pdf Download (366kB)

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.

Item Type:	Article
Subjects:	A General Works > AI Indexes (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Reschiwati Echi stie yai
Date Deposited:	30 Mar 2022 03:12
Last Modified:	30 Mar 2022 03:12
URI:	http://repository.stie-yai.ac.id/id/eprint/1163

Actions (login required)

View Item