Financial Literacy and Financial Technology on Tax Compliance

Umi Sulistiyanti (Universitas Islam Indonesia, Jl. Kaliurang km. 14,5 Sleman, Yogyakarta 55584)
Fildzah Tsaltsa Zhafira (Universitas Islam Indonesia, Jl. Kaliurang km. 14,5 Sleman, Yogyakarta 55584)
Nur Isna Inayati (Universitas Muhammadiyah Purwokerto, Jl. KH. Ahmad Dahlan, Dusun III, Dukuhwaluh, Kec. Kembaran, Kabupaten Banyumas, Jawa Tengah 53182)
Wikan Isthika (Universitas Dian Nuswantoro, Jl. Imam Bonjol No.207, Pendrikan Kidul, Kec. Semarang Tengah, Kota Semarang, Jawa Tengah 50131)

Studi Akuntansi dan Keuangan Indonesia (SAKI)
Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)

This study aims to analyze the effect of financial literacy and the use of financial technology on tax compliance moderated by tax digitalization in MSMEs in Yogyakarta. This research uses a quantitative approach. The study was conducted by distributing questionnaires to 120 MSMEs in Yogyakarta. The analysis techniques used in this research are the Multiple Linear Regression Analysis Test and the Moderated Regression Analysis (MRA) Test. The analysis results show that financial literacy and the use of financial technology have a significant positive effect on tax compliance. Meanwhile, tax digitalization is not able to moderate the influence of financial literacy and the use of financial technology on tax compliance.