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All Journal Katalogis Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Assets: Jurnal Akuntansi dan Pendidikan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Pajak dan Keuangan Negara (PKN) Journal of Economic, Public, and Accounting (JEPA) Tangible Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) International Journal of Social Service and Research International Journal of Science and Society (IJSOC) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat Akademisi Journal of Comprehensive Science Journal of Governance, Taxation, and Auditing Jurnal Ekonomi Kreatif Indonesia IIJSE GoodWill Journal of Economics, Management, and Accounting AJCD Jurnal Akuntansi Kontemporer
Totanan, Chalarce
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Social Sciences Other

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Journal : IIJSE

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Utilization E-Commerce and Tax Understanding of MSME Taxpayer Compliance in Palu City Imelda, Imelda; Totanan, Chalarce; Parwati, Ni Made Suwitri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9339

Abstract

The development of digital technology has encouraged MSMEs to shift toward e-commerce based marketing to enhance business effectiveness and expand market reach. This transformation also affects potential tax revenues, prompting the government to revise the MSME taxation mechanism through the implementation of a 0.5% Final Income Tax rate. However, tax compliance among MSMEs remains low, largely due to limited tax literacy and understanding. This study aims to analyze the influence of e-commerce utilization and tax understanding on the tax compliance of MSMEs in Palu City. The research involved 344 respondents and employed multiple linear regression analysis. The results indicate that e-commerce utilization has no effect on tax compliance, whereas tax understanding has a positive and significant influence. Theoretically, these findings reinforce that tax understanding is a dominant factor in shaping compliance behavior. Practically, the results highlight the need to improve tax literacy and strengthen the integration of taxation systems with e-commerce platforms to enhance MSME tax compliance in the digital era.
Understanding and Level of Payment Gateway Usage on the Financial Performance of MSMEs in Palu City Salomita, Irenes; Totanan, Chalarce; Yamin, Nina Yusnita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9343

Abstract

Digital transformation encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt electronic payment systems, including payment gateways, to improve transaction efficiency and financial performance. However, the use of this technology is not optimal in Palu City due to the low understanding and level of use. This study aims to analyze the influence of understanding and the level of payment gateway use on the financial performance of MSMEs. The research method uses a quantitative approach with a survey design. A sample of 344 MSMEs was selected using a simple random sampling technique with a margin of error of 5%. Data were analyzed using multiple linear regression through SPSS accompanied by validity, reliability, and classical assumption tests. The results of the study show that the understanding of MSME actors does not have a significant effect on financial performance. On the other hand, the level of payment gateway usage has a positive and significant effect on the financial performance of MSMEs. These findings prove that the improvement of financial performance is not only determined by knowledge of technology, but more determined by the intensity of the use of payment gateways in business transactions. Therefore, increasing digital literacy needs to be accompanied by practical use assistance so that MSMEs can get optimal benefits from transaction digitization.
Co-Authors Abdulllah, Muhammad Ikbal Amirah Amirah, Amirah Andi Chairil Furqan Angriana T Winter Arfan, Mohamad Arista Arista Arista, Arista Arung Gihna Mayapada Betty Betty Betty Christian Todinglabi Palilu DAMAYANTI, Dita Zaskia Dina Anggraini Femilia Zahra Gusman Sunding Ilham Pakkawaru Indah, Ni Luh Dian Sundari Jamaluddin Jamaluddin Kekka, Gabriella Pingkan Kusuma, I Made Ari Laendatu Paembonan Liato, Della Fitriany M. Iqbal Bakry Mapparessa, Nurlaela Masruddin Mattulada Amir, Andi Mile, Yuldi Muhammad Ansar Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Aras Nadhira Afdalia Natalia Paranoan Ni Made Suwitri PARWATI Nina Yusnita Yamin Nurdin, Jurana Nurwijayanti PAKAWARU, Muhammad Ilham PAKKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rekka, Rendy Ridwan, Ridwan Rombe, Elimawati Sabaria, Nini Safitra, Indira Nur Salomita, Irenes Salsabila Sangadji, Mia Lestari Santika Sri Wahyuni Stesya Orhizha Anandita Suci, Indah Sudirman Sudirman Tanra, Andi Ainil Mufidah Waang, Lidia Indriane Yuldi Mile ZAHRA, Femillia