Pengaruh Transformasi Digital dan Literasi Digital Terhadap Kepatuhan Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Malang Raya

Marni Rumeon, Dwiyani Sudaryanti, Irma Hidayati

Abstract


This study aims to analyze the effect of digital transformation and digital literacy on tax compliance in Micro, Small and Medium Enterprises (MSME) in Malang Raya. Digital transformation refers to the application of information technology in business operations, while digital literacy reflects an individual's ability to access and use technology effectively. Tax compliance becomes an important issue due to the low level of compliance of MSME in fulfilling their tax obligations. This research uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to owners or managers of Warung Agrin MSME in Malang Raya. The data analysis technique was conducted using multiple linear regression with the help of SPSS software. The results show that digital transformation has a positive and significant influence on MSME tax compliance. Similarly, digital literacy contributes significantly to improving tax compliance, albeit at different levels. Simultaneously, digital transformation and digital literacy have a positive effect on MSME tax compliance in Malang Raya. This indicates that improvements in technology adoption and digital literacy can help MSME better fulfill their tax obligations. The findings provide implications for the government and stakeholders in designing policies that support the digitalization of MSME and improve digital literacy to increase tax compliance. 

Keywords: Digital transformation, digital literacy, tax compliance, MSME

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References


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