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Journal : Dinasti International Journal of Economics, Finance

The Influence of Tax Knowledge, Tax Incentives and Digital Literacy on Sustainable MSME Performance (Case Study: MSMEs in Bengkulu City) Anggraini, Dini; Novitasari, Novitasari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4553

Abstract

This research aims to examine how digital literacy, tax incentives, and tax knowledge affect the long-term success of small and medium-sized enterprises (SMEs) in Bengkulu City. The background is the rapid growth of MSMEs in Bengkulu City which will reach 44,742 units in 2024 and the challenges of sustainability in the digital era, as well as taxation issues which are crucial factors in achieving business sustainability. The study uses Resource-Based View Theory as a conceptual basis to explain how strategic resource integration can create competitive advantage. Using the Slovin formula, we were able to calculate that there are 44,742 MSMEs in the population, and we used this information to choose 397 for our quantitative study. Data was collected using a Likert scale questionnaire, and various statistical tests, including multiple linear regression, were used to examine the findings. According to the study's findings, digital literacy and tax incentives significantly improve the performance of sustainable MSMEs, while tax knowledge does not show a significant impact. Simultaneously, the three variables affect the performance of sustainable MSMEs with a contribution of 34.2%, indicating that tax knowledge, tax incentives, and digital literacy are factors that influence the performance of sustainable MSMEs, but there is still 65.8% of the variation explained by additional elements that are not considered in this study. The limitations of this study lie in the use of paper questionnaires due to the low response to Google Form and only using three variables in the analysis. Additional tax factors that could have a bigger impact on MSME performance include tax compliance and views of tax fairness; these should be included in future studies.
Co-Authors Abdul Manan Aditya Ahmad Gani, Aditya AFIF, ACHMAD Agus Setiyawan Agus, Balqis Allyah Aldama, Bella Almira, Felia Amanda, Cinta Dwi Andri Dwi P, Andri Aprilia, Fani Ariani, Melisa Aulia, Rivana Ardyanti Ayu Pratiwi, Ayu Azis, Dhenny Asmarazisa Aznedra, Aznedra Azura, Putri Batubara, Maryam Bintang Saputri, Tegar Dalimunthe, Septian Rizky Dani Hamdani, Dani Darista Yusna, Darista Dedy Hidayatullah Alarifin, Dedy Hidayatullah Dwi Nurhayati, Dwi Edi Nasra Edwin Agung Wibowo, Edwin Agung Eliani, Ovi Erwin Ashari, Erwin Fadilah, Ummi Fajar, Muhammad Brilian Fajriah, Rabi'ah Fauziah Syamsi, Fauziah Fawzan, Rudi Fitri, Dwi Fitriana, Tria Fono, Maria Rosalina Giska, Dian Gumelar Satya Dharma, Gumelar Satya Gustika Nurmalia Hajarikhfar, Rafasha Harahap, Ahmad Rizki Harahap, Hikmah Indri Yani Hartanti, Fitri Hidayatunnikmah, Nina Hisyam, Magneta Hura, Arifman Jaya Hutauruk, Mutia Salwa Ilmi, Najwa Ismanto, Widodo Julinda Khadapi, Muammar khuzaini, Khuzaini Kurniawan, Ichsan KUSPRIYANTO Laksmindra Fitria Lubis, Adi Syahputra Lubis, Wahida Suaiba Mahroos, Rifda El Manalu, Ferry M Mangunsong, Juliana Manurung, Muhammad Fadhli Marpaung, Samsul Komar Marpaung, Tiara Aulia Ramdhani mawar sari Mega Rakhma P., Mega Meliala, Andreanyta Meyrinda Firda, Meyrinda Mufidah, Azka Mukti, Asri Wido Munawarah Munawarah, Munawarah Munira, Fitria Rizqi Munira, Nurul Munzir, T. Mutia, Dian Tami Narwidina, Paramita Nasution, Fathiya Syahidah Nazwa, Siti Nindhita Islahnia R., Nindhita Ningsih, Yarisda Novi Rahmawati Novitasari Novitasari Nuraini, Salsa Rifqah Nurcahyati, Siti Nurhayati, Immas Nuri Aslami Nyoto Suseno Oluzuon, Hakan Paramitha, Raisa Kiyasa Permata, Mastura Pratiwi Christa Simarmata Purbosari, Ira Putra, Dony Ardiyanto Putri, Nahya Khaila Rahman Hasibuan, Rahman Raihania, Raihania Ramdan, Ramdan Ramli, Rimayang Anggun Laras Prastianty Ramses Firdaus, Ramses Risma Fuadillah, Risma Ritan, Yulita Gunu Rochmawati, Umi Maulidiyatur Rona Irlando K., Rona Ruslan Abdul Ghofur Sabrina, Tri Wina Saharuddin Sakila, Herswenni Saputra, Zaki Ryan Saputri, Yulita Sari, Dini Purnama Septian Eko B., Septian Setyani, Endang Tri Arsita Sigiro, Nia Debora Silva, Alya Da Sinaga, Rizky Sinambela, Lasmi Sinambela, Nur Isnaini Siswanto Sitepu, Debi Dinha Octora Sitorus, Akmal Satria Alfin Situmorang, Aldi Pratama Sofiani, Mutia Soleha, Safnah Sudesty, Shellya Puti Suganda, Sheva Febrian Syatriawati Syatriawati Tamba, Imelda tanjung, rona Tatyana, Tatyana Telaumbanua, Richard Hansamoni Sarali Tibrani Tibrani, Tibrani Titing Suharti Ulfia, Niza Ulpatami, Niken Umaina, Savana Meilia Umairah, Shila Utami Utami Valentini, Sarah Syahira Wahyuni, Diana Wicaksono, Anggun Wiryawan, Mahardika Yollanda, Wirda Zabri, Shafie Mohamed Zainarti Zein, Ahmad Wahyudi Zein, Alya Ramadhani