International Journal of Social and Education (INJOSEDU)
Vol. 2 No. 5 (2025): MAY

DIGITALISATION OF MSMES AND ITS IMPLICATION ON TAX COMPLIANCE

Loso Judijanto (IPOSS Jakarta, Indonesia)
Mahardika Catur Putriwana Malik (Universitas Khairun)



Article Info

Publish Date
30 Apr 2025

Abstract

Digitalisation of MSMEs is an important part of economic transformation by providing various benefits, such as increased operational efficiency, easier market access, and business growth opportunities. In the process, digitalisation also has implications for the level of tax compliance of business actors. The use of digital technology, such as automated transaction recording and financial platform integration, provides more transparency into MSME business activities, making monitoring by tax authorities easier. This article discusses how the digitalisation of MSMEs can drive tax compliance through better access to the tax system, while emphasising the importance of tax education for MSME players to optimally fulfil their tax obligations. The main conclusion shows that the adoption of digital technology by MSMEs not only drives business growth, but also becomes a key driver in realising higher tax compliance.

Copyrights © 2025






Journal Info

Abbrev

INJOSEDU

Publisher

Subject

Description

International Journal of Social and Education (INJOSEDU) is a journal that deals with social, cultural, economic, political and educational issues. Education covers all kinds of fields of education, in the sphere of family, school, and even higher education. The field of education is not confined to ...