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All Journal Jurnal Pendidikan Ekonomi (JURKAMI) Journal of Governance, Taxation, and Auditing
Kadek Dian Jatiwardani
Politeknik Negeri Bali
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH MODAL, DIGITAL PAYMENT, DAN LITERASI KEUANGAN TERHADAP PENGHASILAN UMKM MERTYANI SARI DEWI; Kadek Dian Jatiwardani; Kadek Yuliastuti; Ni Luh Eka Ayu Permoni
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 3 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i3.4829

Abstract

As a result of the increased level of competition among business actors brought about by the rapid development of micro, small, and medium-sized enterprises, the research's central issue is that these businesses must be able to increase their level of digitalization in order to sustain and grow. A business's level of income is a gauge of its progress.  The Buleleng District's micro, small, and medium-sized businesses served as the sites of this study. 99 business actors were selected using a purposive sampling strategy and the Slovin formula.  A survey was used to collect data. Finding out how capital, digital payments, and financial literacy impact the revenue of micro, small, and medium-sized businesses in Buleleng District is the goal of this study.  The methodology used in this study is quantitative. These results show that improving the revenue of micro, small, and medium-sized businesses in Buleleng District is positively and significantly impacted by capital, digital payments, and financial literacy. The amount of revenue a business generates increases with the amount of capital used by its actors. Business actors can earn more money if they have a better level of literacy.  Additionally, the potential revenue from these commercial operations increases with the level of adoption of digital payments in transactions.
Analysis of Tax Volunteers Experiences and Challenges in Bridging Taxpayers Digital Divide During the Implementation of the Coretax Administration System Ida Ayu Trisna Yudi Asri; Kadek Dian Jatiwardani; Desak Rurik Pradnya Paramitha Nida
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2034

Abstract

The digital transformation of tax administration through the implementation of the Coretax Administration System requires taxpayers to adapt to digital-based tax services. However, disparities in digital literacy remain a significant challenge that affects the effectiveness of the system implementation. This study aims to analyze the experiences, challenges, and strategies of tax volunteers in bridging the digital literacy gap among taxpayers during the implementation of Coretax. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observations, and a literature review involving five tax volunteers from Universitas Warmadewa assigned to the West Denpasar Tax Office. The findings reveal that tax volunteers play a crucial role as digital facilitators by providing direct assistance, simplifying complex information, demonstrating the use of the system, and coordinating with tax officers to resolve technical issues. The main challenges identified include low levels of digital literacy among taxpayers and technical problems associated with the Coretax system. Therefore, strengthening the competencies of tax volunteers, improving taxpayers' digital literacy, and optimizing system quality are essential factors in supporting the successful digital transformation of tax administration.
Co-Authors Desak Rurik Pradnya Paramitha Nida Ida Ayu Trisna Yudi Asri Kadek Yuliastuti Mertyani Sari Dewi ., Mertyani Sari Dewi Ni Luh Eka Ayu Permoni