<![CDATA[This study analyzes the effects of tax incentives and the tax administration system on micro, small, medium enterprise (MSME) growth, as well as the moderating role of tax literacy. MSME growth is assessed using self-reported financial and nonfinancial performance indicators. This study employs a quantitative approach based on a self-administered survey of 166 MSME actors across Indonesia. The results show that tax incentives and the tax administration system have positive effects on MSME growth. Furthermore, tax literacy moderates these relationships, indicating that higher tax literacy strengthens the positive effects of these tax policies on MSME growth. This study enriches the existing literature by presenting empirical evidence of the role of tax literacy as a moderating factor in improving the effectiveness of tax policies. Furthermore, it provides practical implication for policymakers in developing more effective tax education that promote the growth and sustainable of MSMEs.]]>
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