PENGARUH DIGITALISASI PERPAJAKAN DAN INSENTIF PERPAJAKAN TERHADAP PENGEMBANGAN UMKM TORAJA UTARA

Authors

  • Wilma Dian Ardiyanti Faculty Of Economics, Indonesia Christian University of Toraja, Indonesia
  • Srisetyawanie Bandaso Faculty Of Economics, Indonesia Christian University of Toraja, Indonesia
  • Septya Karla Palullungan Faculty Of Economics, Indonesia Christian University of Toraja, Indonesia
  • Serliana Tasik Tonapa Faculty Of Economics, Indonesia Christian University of Toraja, Indonesia

DOI:

https://doi.org/10.29040/jie.v9i2.17241

Abstract

This study aims to examine the effect of tax digitalization and tax incentives on the development of North Toraja MSMEs. Digitalization aims to improve tax efficiency and compliance, while tax incentives are expected to encourage investment and growth in leading sectors. This study used 55 MSME samples in North Toraja Regency. The data analysis techniques used were descriptive analysis and verification analysis, namely: Validity Test, Reliability Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Testing with Partial Test (t test) and Simultaneous Test (F test).


Keywords : tax digitalization; tax incentives; MSME Development

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Published

2025-06-22

How to Cite

Wilma Dian Ardiyanti, Srisetyawanie Bandaso, Septya Karla Palullungan, & Serliana Tasik Tonapa. (2025). PENGARUH DIGITALISASI PERPAJAKAN DAN INSENTIF PERPAJAKAN TERHADAP PENGEMBANGAN UMKM TORAJA UTARA . JURNAL ILMIAH EDUNOMIKA, 9(2). https://doi.org/10.29040/jie.v9i2.17241

Issue

Vol. 9 No. 2 (2025): EDUNOMIKA

Section

Articles

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