The Influence of Tax Knowledge, Tax Incentives and Digital Literacy on Sustainable MSME Performance (Case Study: MSMEs in Bengkulu City)
DOI:
https://doi.org/10.38035/dijefa.v6i3.4553Keywords:
Tax Knowledge, Tax Incentives, Digital Literacy, MSME PerformanceAbstract
This research aims to examine how digital literacy, tax incentives, and tax knowledge affect the long-term success of small and medium-sized enterprises (SMEs) in Bengkulu City. The background is the rapid growth of MSMEs in Bengkulu City which will reach 44,742 units in 2024 and the challenges of sustainability in the digital era, as well as taxation issues which are crucial factors in achieving business sustainability. The study uses Resource-Based View Theory as a conceptual basis to explain how strategic resource integration can create competitive advantage. Using the Slovin formula, we were able to calculate that there are 44,742 MSMEs in the population, and we used this information to choose 397 for our quantitative study. Data was collected using a Likert scale questionnaire, and various statistical tests, including multiple linear regression, were used to examine the findings. According to the study's findings, digital literacy and tax incentives significantly improve the performance of sustainable MSMEs, while tax knowledge does not show a significant impact. Simultaneously, the three variables affect the performance of sustainable MSMEs with a contribution of 34.2%, indicating that tax knowledge, tax incentives, and digital literacy are factors that influence the performance of sustainable MSMEs, but there is still 65.8% of the variation explained by additional elements that are not considered in this study. The limitations of this study lie in the use of paper questionnaires due to the low response to Google Form and only using three variables in the analysis. Additional tax factors that could have a bigger impact on MSME performance include tax compliance and views of tax fairness; these should be included in future studies.
References
Agung, AS, Eko Yudiandri, T., Ernawati, H., & Adianto. (2022). Digital Literacy of MSME Actors in Efforts to Create Sustainable Businesses. Journal of Empowerment Communication , 1 (2), 87–103. https://doi.org/10.47431/jkp.v1i2.197
Augustina, AN, Damayanti, F., Astutie, D., Bangsa, UP, Bangsa, UP, & Bangsa, UP (2025). Analysis of Business Feasibility Study Reviewed from the Marketing Aspect of Rajanya Risol (Case Study on UMKM Rajanya Risol) Journal of Business Economics and Management . 01 (03), 318–322.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management , 17 (1), 99–120.
Bhalla, N., Sharma, R. K., & Kaur, I. (2022). Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis. Sustainability (Switzerland) , 14 (16), 1–18. https://doi.org/10.3390/su141610217
Bidasari, B., Sahrir, S., Goso, G., & Hamid, RS (2023). The Role of Financial Literacy and Digital Literacy in Improving MSME Performance. Owner , 7 (2), 1635–1645. https://doi.org/10.33395/owner.v7i2.1404
Deyganto, KO (2022). The effect of tax incentives practices on the sustainability of micro, small and medium enterprises in Ethiopia during the outbreak of the corona virus pandemic. Journal of Innovation and Entrepreneurship , 11 (1). https://doi.org/10.1186/s13731-022-00194-8
Farhan, MT, Eryanto, H., & Saptono, A. (2022). The Influence of Digital Literacy and Entrepreneurial Orientation on MSME Business Performance. Transekonomika: Accounting, Business and Finance , 2 (6), 35–48. https://doi.org/10.55047/transekonomika.v2i6.265
Ghozali, I. (2018). (nd). Application of multivariate analysis with SPSS program (sixth) . Diponegoro University Publishing Agency.
Hidayat, A., Lesmana, S., & Latifah, Z. (2022). The Role of MSMEs (Micro, Small, Medium Enterprises) in National Economic Development. Journal of Research Innovation , 3 (6), 6707–6714.
Indraswanti, BIE, & Sunoto. (2024). Bengkulu City MSME Development Strategy in the Digital Economy Era.pdf. Convergence: The Journal of Economic Development , 6 (1), 50–69.
Kartiko, ND (2020). Tax Incentives in Responding to The Impact of The Covid-19 Pandemic on The Tourism Sector. Journal of Taxation and State Finance (PKN) , 2 (1), 124–137.
Lestari, DS, Nurlaela, S., & Dewi, RR (2021). Tax Incentives, Government Stimulus Assistance on the Performance of Micro, Small and Medium Enterprises in Boyolali Regency. EKOMBIS REVIEW: Scientific Journal of Economics and Business , 9 (1), 133–144. https://doi.org/10.37676/ekombis.v9i1.1274
Maulana, MI, & Suyono, E. (2023). The Influence of Financial Literacy and Digital Literacy on the Sustainability of Sharia-Based MSME Business Actors. Scientific Journal of Islamic Economics , 9 (3), 4256. https://doi.org/10.29040/jiei.v9i3.10856
Mawaddah, M., & Windy Lubis, C. (2024). THE EFFECT OF TAX UNDERSTANDING, TAX KNOWLEDGE, UMKM TAX RATES, E-FILLING IMPLEMENTATION AND TAXPAYER AWARENESS ON UMKM TAXPAYER COMPLIANCE (Case Study of Medan Marelan District). Jurnal Widya , 5 (1), 219–234. https://doi.org/10.54593/awl.v5i1.237
Nisaak, K., & Khasanah, U. (2022). Literature Review The Effect of Income Level, Changes in Tax Rates, Tax Incentives and Modernization of the Tax Administration System on MSME Taxpayer Compliance during the Pandemic. Jurnal Ilmu Multidisplin , 1 (2), 422–433. https://doi.org/10.38035/jim.v1i2.52
Pasek, GW (2024). The Influence of Tax Literacy and Tax Incentives on Tax Compliance of Leading MSMEs in Buleleng Regency. JIMAT (Scientific Journal of Accounting Students) Undiksha , 15 (02), 473–483. https://doi.org/10.23887/jimat.v15i02.81679
Purba, R., Ginting, RMH, Harefa, HS, & Lembeng, RNS (2023). The Influence of Tax Knowledge, Tax Socialization and Tax Rates on Tax Compliance of MSMEs in Medan City. Journal of Accounting Pearls , 8 (2), 73–85. https://doi.org/10.51544/jma.v8i2.4735
Rumapea, R., & Lumban Gaol, R. (2024). The Influence of Tax Knowledge, Tax Justice, and Tax Sanctions of PP Number 46 of 2013 on MSME Taxpayer Compliance at KPP Binjai. Journal of Accounting Science (JIMAT) , 3 (1), 55–64. https://doi.org/10.54367/jimat.v3i1.3624
Sari, D., & Johan, A. (2024). Machine Translated by Google Indonesian Journal of Accounting and Auditing Moderation of Tax Attitudes towards the Relationship between Knowledge and Tax Incentives on Sustainable MSME Performance Introduction Machine Translated by Google . 28 (1).
Sinambela, T. (2020). Tax Policy and Incentives during the Covid-19 Pandemic: Guidelines and Applications . Yayasan Anak Bangsa Cendekia.
Sugiyono, PD (2019). Qualitative Quantitative Research Methods and R&D (M. Dr. Ir. Sutopo. S. Pd. ALFABETA, Cv .
Suherdi, D. (2021). The role of digital literacy during the pandemic . Cattleya Darmaya Fortuna.
Supriatna, D., Candra, E., Adinugroho, I., Nasution, MA, & Yanti, N. (2023). The Influence of MSME Performance on Economic Growth in Sukabumi Regency. Sanskara Economics and Entrepreneurship , 1 (02), 43–53. https://doi.org/10.58812/sek.v1i02.88
Susanto, KF, & Amanah, L. (2023). The Effect of Tax Incentive Stimulus Assistance and People's Business Credit (Kur) on the Performance of Micro, Small and Medium Enterprises (MSMEs) Batik in Sidoarjo Regency. Journal of Accounting Science and Research , 12 (7), 1–18.
Widiastuti, CT, Universari, N.-, & Emaya, K.-. (2024). The Influence of Financial Literacy and Digital Innovation on MSME Performance. Socio Dialectics , 9 (1), 150. https://doi.org/10.31942/sd.v9i1.10395
Yarangga, M. (2022). The Effect of Tax Incentives, Tax Knowledge, Service Quality and E-System Implementation on Individual Taxpayer Compliance During the Covid-19 Pandemic (Case Study of Individual Taxpayers Registered at KPP Pratama Tange. ECo-B
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Dini Anggraini, Novitasari Novitasari
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
