Exploration of the Readiness of Indonesian MSMEs in Facing Digital Taxes and Their Implications for Tax Justice
DOI:
https://doi.org/10.26905/ap.v10i2.14746Keywords:
digital tax, digital tax compliance, MSMEs, perception of tax justice, technology infrastructureAbstract
The Indonesian government has adopted a digital tax policy in response to accelerating digital transformation aimed at increasing state revenue from digital economy transactions. However, this policy also brings new challenges for micro, small, and medium enterprises (MSMEs), which are the pillars of Indonesia's economy. This study examines the readiness of MSMEs in Indonesia to face digital taxation challenges and analyzes their impact on the perception of tax justice. This study uses a quantitative method with data collection through questionnaires. The population studied is MSMEs that use digital platforms in Gorontalo. Samples were selected using the purposive sampling method. The data analysis technique is a structural equation model (SEM) with Smart PLS 3.0 software. The study results show that understanding digital taxes and tax technology infrastructure positively affects digital tax compliance. In addition, understanding digital taxes also positively impacts the perception of digital taxes. However, tax technology infrastructure and digital tax compliance do not positively influence tax perception. The influence of understanding digital taxes and tax technology infrastructure on digital tax perceptions is largely mediated by digital tax compliance. Technology adaptation moderates the relationship between digital tax understanding and tax technology infrastructure to the perception of tax justice. However, the effect of technology adaptation moderation on the relationship between digital tax understanding and tax technology infrastructure and the perception of tax justice is insignificant.
References
Aji, A. W., Erawati, T., & Murti, M. K. (2021). Pengaruh Fasilitas Pelayanan, Kemampuan Kerja, Dan Responsiveness Terhadap Kepuasan Wajib Pajak (Studi Kasus Pada Wajib Pajak Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Wates. AKURAT Jurnal Ilmiah Akuntansi, 12(3), 49–56.
Ajzen, I. (1991). The Theory Of Planned Behavior. Organizational Behavior And Human Decision Processes. https://Doi.Org/Https://Doi.Org/10.1016/0749-5978(91)90020-T
Avendano, R., & Rosenkranz, P. (2020). Digital Platforms And International Taxation In Asia. In Aric.Adb.Org (Issue June). Https://Aric.Adb.Org/Pubs/Digitalmarket/Managing-Development-Digital-Marketplaces-Asia_CH9.Pdf
Ayu Fhatonah, & Astuning Saharsini. (2022). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Umkm Di Wilayah Ngemplak. Juremi: Jurnal Riset Ekonomi, 2(4), 521–536. Https://Doi.Org/10.53625/Juremi.V2i4.4457
Fitriana, A., & Kusnadi, R. (2022). The Role Of Digital Tax Infrastructure In Enhancing Tax Fairness Perception: The Mediating Effect Of Compliance. Journal Of Tax Policy And Administration, 14(3), 45-62.
Ghodang, H. (2020). Path Analysis (Analisis Jalur). Penerbit Mitra Grup. Https://Books.Google.Co.Id/Books?Id=B4cheaaaqbaj
Gurendrawati, I. R. Z. A. D. B. E. (2023). UMKM Naik Kelas Pemberdayaan Ekonomi Skala Mikro. Pustaka Pelajar.
Lestari, P., & Nugroho, S. (2022). Understanding Digital Tax Compliance And Its Impact On Fairness Perception Among Small Businesses. Journal Of Taxation Studies, 15(4), 215-230.
Meiryani, M., Suganda, Y. M., Lindawati, A., Lusianah, L., Kaban, S. E. B., & Thomas, G. N. (2022). Analysis Of Compliance Taxpayers Of Micro Small And Medium Enterprises Of E-Commerce User. 2022 13th International Conference On E-Business, Management And Economics, 419–427. Https://Doi.Org/10.1145/3556089.3556191
Mulyani, S., Suparno, S., & Sukmariningsih, R. M. (2023). Regulations And Compliance In Electronic Commerce Taxation Policies: Addressing Cybersecurity Challenges In The Digital Economy. International Journal Of Cyber Criminology, 17(2), 133–146. Https://Doi.Org/10.5281/Zenodo.4766709
Nataliawati, R., Sulistyowati, R., Prananda, A., & Afifah, U. (2024). Pencegahan Penggelapan Pajak Melalui Peningkatan Religiusitas, Penanggulangan Machiavellianism Dan Transformasi Digital : Studi Berdasarkan Perspektif Gender. Owner, 8(1), 893–901. Https://Doi.Org/10.33395/Owner.V8i1.1930
Nataliawati, D., Suryani, T., & Santoso, R. (2022). The Impact Of E-Commerce Tax Policies On Smes' Compliance In Indonesia. Asia-Pacific Tax Review, 8(4), 120-135.
Nugraha, M., & Rizki, A. (2021). Examining Fairness Perceptions In Digital Tax Policies: A Focus On Small And Medium Enterprises. Journal Of Fiscal Policy Studies, 7(3), 34-49.
Prasetyo, E., & Sari, D. (2021). The Effect Of Technological Adaptation On Tax Compliance And Its Impact On Fairness Perception In The Digital Era. Journal Of Indonesian Tax Studies, 19(4), 203–218.
Pratama, H., Kusuma, A., & Widodo, S. (2023). The Role Of Tax Infrastructure In Improving Taxpayers' Perception Of Fairness In Indonesia. Taxation And Economic Development Journal, 15(2), 112-128.
Pratama, A., & Santoso, B. (2023). The Role Of Technology Adaptation In Mediating Digital Tax Literacy And Taxpayer Satisfaction. Indonesian Taxation Journal, 15(1), 67–79.
Pratomo, B., & Hartono, A. (2023). Tax Compliance And Perceptions Of Fairness: A Study Of Digital Taxpayers In Indonesia. Journal Of Digital Economic Studies, 8(1), 45-60
Priyanto, D., & Wulandari, E. (2021). Examining The Relationship Between Tax Technology, Compliance, And Fairness Perception In The Digital Economy. Indonesian Tax Review, 18(2), 89-103.
Rahman, M., Yusof, Z., & Siti, N. (2021). The Role Of Trust In Digital Tax Systems: Challenges In Developing Economies. Emerging Markets Tax Journal, 9(1), 25-40.
Riswanto, A., Joko, J., Napisah, S., Boari, Y., Kusumaningrum, D., Nurfaidah, N., Judijanto, L., Efitra, E., & Gustiani, W. (2024). Ekonomi Bisnis Digital: Dinamika Ekonomi Bisnis Di Era Digital. PT. Sonpedia Publishing Indonesia. Https://Books.Google.Co.Id/Books?Id=Kcvueaaaqbaj
Santoso, A., & Lestari, D. (2022). Cloud-Based Tax Systems And Taxpayer Compliance In Developing Economies. Global Journal Of Tax Studies, 6(3), 88-102.
Sarwono, J. (2014). Path Analysis Dengan SPSS. Elex Media Komputindo. Https://Books.Google.Co.Id/Books?Id=_Nlmdwaaqbaj
Setiawan, R., Mulyani, T., & Hidayat, A. (2023). Exploring The Mediating Role Of Tax Compliance In The Relationship Between Tax Understanding And Fairness Perception. International Journal Of Public Finance, 19(1), 34-49.
Susanto, R., Dewi, L. A., & Nugraha, H. (2023). Exploring The Indirect Effects Of Digital Tax Systems On Fairness Perception: Evidence From Emerging Economies. Asia-Pacific Journal Of Taxation, 10(1), 34-50.
Wahyuni, F., Hartono, A., & Setiawan, D. (2022). The Effect Of Structured Tax Education On Compliance And Fairness Perception. Indonesian Tax Review, 10(2), 56-70.
Wang, J., Liu, H., & Chen, Q. (2021). Digital Tax Systems And Taxpayer Fairness Perception: The Mediating Effect Of Trust In Technology. International Journal Of Tax Research, 18(2), 130–145.
Wibowo, T., & Setyawan, R. (2021). The Impact Of Compliance On Tax Fairness Perceptions: A Mixed-Method Study. Asian Journal Of Tax Research, 5(2), 99-115.
Wijaya, S., Santoso, A., & Yulia, R. (2023). Digital Tax Compliance, Technology Adaptation, And Fairness Perception: Exploring The Moderating Role Of Transparency. International Journal Of Taxation And Public Policy, 25(1), 89–104.
Yulianti, A., & Kurniawan, A. (2019). Pengaruh Pengetahuan Perpajakan Dan Persepsi Keadilan Terhadap Tingkat Kepatuhan Wajib Pajak Melalui Kepercayaan. Jurnal Riset Keuangan Dan Akuntansi, 5(1). Https://Doi.Org/10.25134/Jrka.V5i1.1929
Yusuf, M., & Handayani, A. (2021). Tax Fairness Perceptions In The Digital Economy: The Role Of Understanding And Compliance. Digital Economy And Taxation Journal, 7(2), 98-112.
Yusuf, M., Ahmad, R., & Sari, D. (2022). External Factors Influencing Digital Tax Compliance And Fairness Perceptions in Southeast Asia. International Taxation Journal, 14(3), 75-89.
Zainudin, A., Wibowo, S., & Haryanto, B. (2021). Challenges Of Digital Tax Infrastructure And Its Effect On Taxpayer Fairness Perception In Indonesia. Asian Journal of Public Policy, 29(3), 150–162.
