Explore publications.

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.

This study aimed at exploring the impact of procedural justice on work engagement, trust in leadership and Organizational Citizenship Behavior (OCB). Data were collected from 100  employees working in manufacturing and analyzed by using Partial Least Square. The results of this study suggested that procedural justice is positively related to work engagement,  trust in leader and work engagement is positively related to OCB. Trust on leadership doesn’t mediating the relationship procedural justice to  OCB,  but work engagement is partially mediating the relationship procedural justice to OCB. This study resulted that work engagement has a contribution to building OCB.