This study aims to analyze the relationship between digital literacy and students’ critical thinking skills and to identify changes in critical thinking skills before and after the learning process. The study employed a quantitative approach with a one-group pretest-posttest design. The participants consisted of 34 students of Class X Accounting and Finance 2, selected using purposive sampling. Data were collected through a digital literacy questionnaire and critical thinking tests administered before and after the learning process. Data analysis involved descriptive statistics, Pearson correlation analysis, simple linear regression, and paired sample t-test. The results showed that digital literacy had a positive and significant relationship with students’ initial critical thinking skills, with a correlation coefficient of 0.408 and a significance value of 0.017. However, digital literacy did not have a significant relationship with critical thinking skills in the final measurement, as indicated by a correlation coefficient of -0.157 and a significance value of 0.376. Meanwhile, students’ critical thinking skills increased substantially from a mean score of 42.00 in the pretest to 86.21 in the posttest. The paired sample t-test produced a t-value of 13.167 with a significance value below 0.001, indicating a significant difference between the initial and final critical thinking skills. These findings suggest that digital literacy is associated with students’ initial critical thinking abilities, while the development of critical thinking requires broader learning factors and instructional support.