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All Journal Jurnal Ilmiah Multidisiplin (JUKIM)
Silvia Putri Febriend
Faculty of Economics and Business, Pamulang University
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025 Irena Mei Darnis Halawa; Silvia Putri Febriend; Achmad Fauzi Rifai; Ngatimin Ngatimin
Jurnal Ilmiah Multidisiplin Vol. 4 No. 5 (2025): September: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v4i5.2312

Abstract

This study explores the influence of digital taxation on the growth of micro, small, and medium enterprises in Indonesia within the context of the recent transition toward a more digitized economy. Using a mixed methods approach, the research combines survey data with in-depth interviews to capture both quantitative and qualitative insights. The findings indicate that digital tax understanding, implementation practices, and perceived business impacts are closely associated with enterprise development, particularly in enhancing operational efficiency, formalization, and access to financial services. Qualitative evidence highlights that while digital tax compliance promotes greater accountability and competitiveness, challenges remain regarding limited literacy, adaptation costs, and regulatory complexity. The study emphasizes the need for simplified procedures, supportive policies, and structured education programs to ensure that digital taxation contributes positively to sustainable economic growth. These results provide implications for policymakers, tax authorities, and practitioners engaged in fostering a more inclusive fiscal environment.
Co-Authors Achmad Fauzi Rifai Irena Mei Darnis Halawa Ngatimin Ngatimin