Analisis Kesiapan Digital dan Persepsi Keadilan Pajak  terhadap Penghindaran Pajak UMKM dengan Literasi Digital sebagai Variabel Mediasi

Zahra Dinul Khaq; Myra Andriana; Dwi Astutik; Regita Ardilah Nurmala; Novita Jayanti

doi:10.61132/moneter.v4i4.2647

Authors

Zahra Dinul Khaq Universitas Sains dan Teknologi Komputer
Myra Andriana Universitas Sains dan Teknologi Komputer
Dwi Astutik Universitas Sains dan Teknologi Komputer
Regita Ardilah Nurmala Universitas Sains dan Teknologi Komputer
Novita Jayanti Universitas Sains dan Teknologi Komputer

DOI:

https://doi.org/10.61132/moneter.v4i4.2647

Keywords:

Digital Literacy, Digital Readiness, MSMEs, Perception of Tax Fairness, Tax Avoidance

Abstract

This study aims to examine the role of digital literacy as a mediating variable in the relationship between digital readiness, perceptions of tax fairness, and the propensity for tax avoidance among Micro, Small, and Medium Enterprises (MSMEs). A quantitative approach was employed involving 100 respondents consisting of female owners of retail food MSMEs who are registered taxpayers in Central Java. Respondents were selected using a purposive sampling technique based on predetermined criteria relevant to the objectives of the study. Data were collected through a structured questionnaire using a five-point Likert scale ranging from 1 to 5. The collected data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS software version 4.1.1.8. The results reveal two main findings. First, digital readiness and perceptions of tax fairness do not have a significant direct effect on tax avoidance. Second, digital readiness and perceptions of tax fairness have a positive and significant indirect effect on tax avoidance through digital literacy. These findings indicate that digital literacy plays an important mediating role in linking taxpayers’ technological readiness and perceptions of fairness with their tax-related behavioral decisions. Therefore, improving digital literacy may influence how MSME taxpayers understand, interpret, and respond to digital taxation systems and perceived tax fairness. The findings provide implications for policymakers in strengthening digital taxation education and improving taxpayer awareness among MSME owners.

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