The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025

Halawa ; Irena Mei Darnis ; Febriend ; Silvia Putri ; Rifai ; Achmad Fauzi ; Ngatimin ; Ngatimin
Jurnal Ilmiah multidisiplin 📅 2025 Vol 4, No 5 🔗 DOI: 10.56127/jukim.v4i5.2312
Abstract
This study explores the influence of digital taxation on the growth of micro, small, and medium enterprises in Indonesia within the context of the recent transition toward a more digitized economy. Using a mixed methods approach, the research combines survey data with in-depth interviews to capture both quantitative and qualitative insights. The findings indicate that digital tax understanding, implementation practices, and perceived business impacts are closely associated with enterprise development, particularly in enhancing operational efficiency, formalization, and access to financial services. Qualitative evidence highlights that while digital tax compliance promotes greater accountability and competitiveness, challenges remain regarding limited literacy, adaptation costs, and regulatory complexity. The study emphasizes the need for simplified procedures, supportive policies, and structured education programs to ensure that digital taxation contributes positively to sustainable economic growth. These results provide implications for policymakers, tax authorities, and practitioners engaged in fostering a more inclusive fiscal environment.
Keywords
Digital Tax; Compliance; Sustainable Growth; Fiscal Policy
How to Cite

Halawa, et al. (2025). The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025. Jurnal Ilmiah multidisiplin, 4(5). https://doi.org/10.56127/jukim.v4i5.2312

Halawa, Irena Mei Darnis; Febriend, Silvia Putri; Rifai, Achmad Fauzi; Ngatimin, Ngatimin, "The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025," Jurnal Ilmiah multidisiplin, vol. 4, no. 5, 2025.

Halawa, Irena Mei Darnis; Febriend, Silvia Putri; Rifai, Achmad Fauzi; Ngatimin, Ngatimin. "The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025." Jurnal Ilmiah multidisiplin, vol. 4, no. 5, 2025.

Halawa, Irena Mei Darnis; Febriend, Silvia Putri; Rifai, Achmad Fauzi; Ngatimin, Ngatimin. "The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025." Jurnal Ilmiah multidisiplin 4, no. 5 (2025).

Halawa, et al. (2025) 'The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025', Jurnal Ilmiah multidisiplin, 4(5). doi: 10.56127/jukim.v4i5.2312.

Halawa, Irena Mei Darnis; Febriend, Silvia Putri; Rifai, Achmad Fauzi; Ngatimin, Ngatimin. The Impact Of Digital Tax On Msme Growth In Indonesia: Evidence From 2021–2025. Jurnal Ilmiah multidisiplin. 2025;4(5).

Artikel Terkait

The Influence of Competence, Motivation, and Work Environment on Employee Performance in Financial Services

Rosita, Rosita; Anton, Anton; Widjaja, Dennis

Code-Switching and Code-Mixing Typologies and Functions in Negotiating Third-Space Hybridity in No Na’s “Rollerblade”

Sari, Wati Purnama

Effects of Current Ratio, Debt-to-Equity Ratio, and Return on Equity on PT United Tractors Tbk Stock Price

Suwardi, Suwardi; Ayu, Mutiara Aprima; Tanamas, Randy Reliantama

Determinants of Firm Value in Consumer Goods Industry Companies for the 2019–2025 Period

Kowanda, Dionysia; Sukmawati, Kartika; Setyaningsih, Endang

Monitoring and Evaluation of Tree Seedling Planting as an Effort to Improve Food Security

Suprapti, Endang; Suroto, Suroto; Susanti, Novia

Paralinguistic Perception in Interpersonal Communication Among Blind Individuals: A Conceptual Review of The Role of Vocal Tone

Lestari, Winda Puji
Tren Sitasi Jurnal