Beyond Compliance: The Role of Green Economy and Digitalization in Enhancing MSMES’ Tax Contribution

Annisaa, Restu Hanin; Azis, Azolla Degita; Sukmawati, Aegisia; Ramalia, Aminah

doi:10.22437/jssh.v10i1.56150

Akses terbuka Jurnal

Beyond Compliance: The Role of Green Economy and Digitalization in Enhancing MSMES’ Tax Contribution

Jurnal Sains Sosio Humaniora · Vol. 10 No. 1 (2026) · hlm. 356–371

DOI: 10.22437/jssh.v10i1.56150
ISSN: 2580-2305, 2580-1244
Terbit: 2026-06-20
Penerbit: LPPM Universitas Jambi
Bahasa: en
Lisensi: creativecommons.org/licenses/by/4.0

Abstrak

This study aims to analyze the relationship between the green economy, the digitalization of MSMEs, tax compliance, and the tax contributions of MSMEs. This study employs a quantitative approach using data collected via a questionnaire from a sample of 109 MSMEs in Indonesia. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships among the variables. The results show that the green economy and the digitalization of MSMEs have a positive effect on MSME tax compliance, and tax compliance has a significant effect on MSME tax contributions. The findings of this study provide practical implications for policymakers and tax authorities to encourage MSME adoption of green economic practices and digital technologies as strategic instruments for improving tax compliance. In addition, the results suggest that strengthening digital transformation programs and sustainability-oriented initiatives among MSMEs can contribute to increasing tax revenues and supporting sustainable economic development. This study has a limitation in that it still uses digitalization in a general sense, without specifying the form of digitalization used. Future research is expected to focus on the digitalization of MSME record-keeping or the digitalization of the MSME tax system.

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Universitas Jambi
Indonesia University of Education
National University of Malaysia
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Organisasi sama
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Rekan penulis	Organisasi	Artikel bersama
Emma Viela	Afiliasi tidak diketahui	1
Kenneth Kapalu Muzata	Afiliasi tidak diketahui	1
Magdalene Simalalo	Afiliasi tidak diketahui	1
Ahmad Rifki	Universitas Jambi	1
Fachruddiansyah Muslim	Universitas Jambi	1
Gen Dekti	Universitas Jambi	1
Wahdania Nur Rahmayani	Universitas Jambi	1
Amirul Mukminin	Universitas Jambi	1
Azolla Degita Azis	Afiliasi tidak diketahui	1
Novel Lyndon	National University of Malaysia	1
Nugraha Nugraha	Indonesia University of Education	1
Gandy Wahyu Maulana Zulma	Universitas Jambi	1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JSSH/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.

Metadata asli (oai_dc)

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	<dc:title xml:lang="en">Beyond Compliance: The Role of Green Economy and Digitalization in Enhancing MSMES’ Tax Contribution</dc:title>
	<dc:creator xml:lang="en">Annisaa, Restu Hanin</dc:creator>
	<dc:creator xml:lang="en">Azis, Azolla Degita</dc:creator>
	<dc:creator xml:lang="en">Sukmawati, Aegisia</dc:creator>
	<dc:creator xml:lang="en">Ramalia, Aminah</dc:creator>
	<dc:subject xml:lang="en">Digitalization of MSMEs</dc:subject>
	<dc:subject xml:lang="en">Green Economy</dc:subject>
	<dc:subject xml:lang="en">Tax Contribution</dc:subject>
	<dc:subject xml:lang="en">Tax Compliance</dc:subject>
	<dc:description xml:lang="en">This study aims to analyze the relationship between the green economy, the digitalization of MSMEs, tax compliance, and the tax contributions of MSMEs. This study employs a quantitative approach using data collected via a questionnaire from a sample of 109 MSMEs in Indonesia. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships among the variables. The results show that the green economy and the digitalization of MSMEs have a positive effect on MSME tax compliance, and tax compliance has a significant effect on MSME tax contributions. The findings of this study provide practical implications for policymakers and tax authorities to encourage MSME adoption of green economic practices and digital technologies as strategic instruments for improving tax compliance. In addition, the results suggest that strengthening digital transformation programs and sustainability-oriented initiatives among MSMEs can contribute to increasing tax revenues and supporting sustainable economic development. This study has a limitation in that it still uses digitalization in a general sense, without specifying the form of digitalization used. Future research is expected to focus on the digitalization of MSME record-keeping or the digitalization of the MSME tax system.</dc:description>
	<dc:publisher xml:lang="en">LPPM Universitas Jambi</dc:publisher>
	<dc:date>2026-06-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JSSH/article/view/56150</dc:identifier>
	<dc:identifier>10.22437/jssh.v10i1.56150</dc:identifier>
	<dc:source xml:lang="en">Jurnal Sains Sosio Humaniora; Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026; 356 - 371</dc:source>
	<dc:source>2580-2305</dc:source>
	<dc:source>2580-1244</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JSSH/article/view/56150/24522</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Restu Hanin Annisaa, Azolla Degita Azis, Aegisia Sukmawati, Aminah Ramalia</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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