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All Journal Jurnal Manajemen Bisnis dan Keuangan
Nurul Aprilia Ningsih
Universitas Pertiwi
Economics, Econometrics & Finance

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The Impact of Electronic Transaction Taxes on Relisience (BANI Era) and the Sustainability of Digital MSMEs on Shopee, Tokopedia, and Lazada Aliy Rasyid; Herlina Littu; Nurul Aprilia Ningsih
Jurnal Manajemen Bisnis dan Keuangan Vol 7 No 2 (2026): Oktober 2026
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v7i2.550

Abstract

Electronic transaction tax has emerged as a new challenge that affect the financial stability of small and medium-sized enterprises (SMEs) in the digital environment. This study aims to evaluate the effect of Electronic Transaction Tax policy on BANI Era Resilience and Digital MSME Sustainability, as well as to examine the role of BANI Era Resilience as a mediating variable. This study employs a quantitative method by distributing questionnaires to 77 digital MSME owners. The data were analysed using SmartPLS 4. The results show that Electronic Transaction Tax and BANI Era Resilience have a positive and significant effect on Digital MSME Sustainability. Furthermore, BANI Era Resilience is proven to mediate the relationship between the two variables. These findings emphasize that a good understanding of taxation and resilience in the BANI era are key factors in ensuring the sustainability of digital MSMEs.
Co-Authors Aliy Rasyid Herlina Littu