Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Ilmu Akuntansi
Sulistiawati Sulistiawati
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH TANTANGAN DAN PELUANG DIGITALISASI PERPAJAKAN SERTA AKUNTABILITAS TERHADAP KEPATUHAN PAJAK PADA PELAKU UMKM Sulistiawati Sulistiawati; Muhammad Nur Abdi; Indriana Indriana
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i2.7675

Abstract

This study aims to analyze the influence of tax digitalization challenges, tax digitalization opportunities, and accountability on the tax compliance of MSME actors in Enrekang Regency. While tax digitalization is expected to enhance efficiency, its implementation still faces technical and literacy barriers. This quantitative research employed inferential statistical analysis using SPSS software. The results show that partially, tax digitalization challenges have a positive and significant effect on tax compliance, indicating that despite technical constraints, MSME actors in Enrekang maintain their formal compliance. Conversely, tax digitalization opportunities do not have a significant partial effect, likely due to low digital literacy hindering the maximization of digital system benefits. Simultaneously, digitalization challenges and opportunities significantly influence tax compliance. Furthermore, the accountability variable correlates with high compliance levels among respondents.
Co-Authors Indriana Muhammad Nur Abdi