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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) RESTITUSI : Jurnal Riset Perpajakan Atestasi : Jurnal Ilmiah Akuntansi
Rahmah, Ridhan
Institut Teknologi Dan Bisnis Nobel Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Amkop Management Accounting Review (AMAR)

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Influence Incentive Green Taxation and Literacy Tax to Green Innovation and Compliance Tax MSMEs in Makassar City Budiandriani, Budiandriani; Rahmah, Ridhan; Rosyadah, Khairina; Nurnajamuddin, Mahfud
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2841

Abstract

This study aims to analyze the influence of green tax incentives and tax literacy on green innovation and tax compliance among MSMEs (Micro, Small, and Medium Enterprises) in Makassar City, with green innovation acting as a mediating variable. The research is motivated by the growing need for MSMEs to transition toward sustainable business practices amidst climate change pressures and fiscal policy demands. Employing an explanatory quantitative approach, the study utilizes Structural Equation Modeling (SEM) with AMOS version 24. A total of 150 active MSMEs were selected through purposive sampling. The findings reveal that both green tax incentives and tax literacy significantly influence green innovation, and green innovation significantly influences tax compliance. Tax literacy also has a direct positive effect on tax compliance, while the direct effect of tax incentives on tax compliance is not significant. However, both green tax incentives and tax literacy indirectly affect tax compliance through green innovation. These results highlight the crucial role of green innovation as a behavioral bridge linking fiscal policy and tax compliance in the MSME sector. The study contributes to theoretical development in sustainable fiscal behavior models and offers practical insights for policymakers and MSME support institutions at the local level.
Co-Authors Amri, Amelia Nurhidayah Azzahra, Nabila Budiandriani, Budiandriani Hariatih, Hariatih Nurnajamuddin, Mahfud Nursanti, Anita Rosyadah, Khairina Sutrisno T Zaki Baridwan