Determinants of tax compliance of micro, small, and medium enterprises (MSMEs) in Pekanbaru, Indonesia

This study investigates the mediating effect of emotional intelligence on the relationship between motivation, compensation, satisfaction, work climate and employees’ performance. The sample consists of 96 field officials who were the government employees specializing in coping with the eradication of Dengue Hemorrhagic Fever (DHF) in the district of Jember, Indonesia. Results using path analysis reveal that all examined variables positively and significantly affect employees’ performance. The study finds that emotional intelligence mediates the relationship of work motivation, compensation, work satisfaction, and work climate with employees’ performance.

The Great Recession has imposed vital limitations on the policy maker’s ability to react to further economic challenges. In this article, the authors set a purpose to assess the expediency and the size of fiscal consolidation or expansionary measures for countries with emerging markets depending on economic dynamics. The data on the episodes of large changes in fiscal policy, representing both fiscal stimuli and consolidation in Ukraine and in the EU countries with emerging market economies from 2001 to 2017, were evaluated. The authors examined the main reasons of fiscal policy’s volatility and its impact on economic growth. The countries with low and medium level of institutional framework for fiscal policy formulation could face permanent deficit and public debt problem. Episodes of expansionary fiscal adjustments based on government revenues cuts and spending increases were more effective compared with those that were entirely based on spending increases. Empirical investigation showed that successful fiscal consolidation measures obligatory included the government primary spending reduction. In those cases, the budget deficit-to-GDP and public debt-to-GDP ratios were declined. Medium-term priorities to develop the methodical bases of fiscal policy design were justified.

The purpose of this study is to determine the difference between three antecedent variables of performance and the impact on employee job performance through reward, compared with institutions led by men and women. The method used was survey method. Quantitative explanation method was also used to explain the relation, difference, and influence between the variables. The type of data in this research is quantitative data. The data used in this study are primary those from the respondents' perception of the variables used. The population in this study was all bank employees in Jakarta in PT Bank X Tbk, PT Bank Negara Indonesia Tbk, PT Bank Rakyat Indonesia Tbk, PT Bank Tabungan Negara and Bank BCA. The research sample consisted of employees who directly worked under female and male middle managers in the same division. The sampling method was probability sampling according to which all population units have chance to be sampled because of the population’s homogeneity. The sample was determined by simple random sampling. Sampling of male and female employees was proportion of multistage random sampling method and sampling using procedure. To solve the problems of this study Structural Equation Modeling (SEM) analysis tool was employed using Analysis of Moment Structures (AMOS) 5 software. The result showed that the performance of employees led by male middle managers was determined by organizational culture and employee work motivation, but transactional leadership style couldn’t influence employee performance. Female managers’ leadership style had reciprocal influence on organizational culture while male managers’ leadership style didn’t have reciprocal influence on organizational culture. Employee work motivation was influenced by male and female middle managers’ leadership style. The reward received by employees led by male and female middle managers was influenced by employee performance. The job satisfaction of employees led by male and female middle managers was determined by intrinsic and extrinsic rewards they received. Male middle managers generally applied transactional leadership style while female used transactional and transformational leadership styles. Gender difference caused differences in behaviors, mentality, and emotional characteristics which are the results of socio-cultural constructs in the society which produced differences in leadership style, behavior and work attitude.