Jurnal Ilmiah Edunomika (JIE)
Vol. 9 No. 2 (2025): EDUNOMIKA

PENGARUH DIGITALISASI PERPAJAKAN DAN INSENTIF PERPAJAKAN TERHADAP PENGEMBANGAN UMKM TORAJA UTARA

Wilma Dian Ardiyanti (Unknown)
Srisetyawanie Bandaso (Unknown)
Septya Karla Palullungan (Unknown)
Serliana Tasik Tonapa (Unknown)

Article Info

Publish Date
22 Jun 2025

Abstract

This study aims to examine the effect of tax digitalization and tax incentives on the development of North Toraja MSMEs. Digitalization aims to improve tax efficiency and compliance, while tax incentives are expected to encourage investment and growth in leading sectors. This study used 55 MSME samples in North Toraja Regency. The data analysis techniques used were descriptive analysis and verification analysis, namely: Validity Test, Reliability Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Testing with Partial Test (t test) and Simultaneous Test (F test). Keywords : tax digitalization; tax incentives; MSME Development

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Journal Info
Jurnal Ilmiah Edunomika (JIE)
Website

Abbrev

jie

Publisher

STIE AAS Surakarta

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...