Peran Mediasi Digitalisasi Akuntansi Pada Hubungan Literasi Akuntansi Dan Kepatuhan Pajak UMKM di Kota Jambi
Abstract
The development of digital technology requires Small and Medium Enterprises (SMEs) to improve their accounting skills and adopt digital-based recording systems to fulfill their tax obligations appropriately and accurately. This study aims to analyze the effect of accounting literacy on SME tax compliance in Jambi City and examine the mediating role of accounting digitalization in this relationship. The study used a quantitative approach with a survey method of 88 SMEs in Jambi City, and the data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results show that accounting literacy has a positive and significant effect on tax compliance, as well as a significant effect on accounting digitalization. Accounting digitalization has also been shown to have a positive effect on SME tax compliance. In addition, accounting digitalization acts as a mediator that strengthens the influence of accounting literacy on tax compliance, thus indicating that a good understanding of accounting will more optimally encourage tax compliance when supported by the use of digital accounting technology. These findings emphasize the importance of integrating accounting literacy capabilities with the adoption of accounting digitalization in improving the quality of SME tax reporting and compliance.
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References
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Wulandari, D. S. (2021). Digitalisasi Sistem Administrasi Perpajakan dan Biaya Kepatuhan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Digitizing The Tax Administration System and Tax Compliance Fees on Individual Taxpayer Compliance. Journal of Accounting Science, 5(1), 35–67. https://doi.org/10.21070/jas.v5i1.1131
Affandi, Y., Ridhwan, M. M., Trinugroho, I., & Hermawan Adiwibowo, D. (2024). Digital adoption, business performance, and financial literacy in ultra-micro, micro, and small enterprises in Indonesia. Research in International Business and Finance, 70, 102376. https://doi.org/https://doi.org/10.1016/j.ribaf.2024.102376
Bellon, M., Dabla-norris, E., Khalid, S., & Lima, F. (2022). Digitalization to Improve Tax Compliance : Evidence from VAT e-Invoicing in Peru.
Davis. F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/https://doi.org/10.2307/249008
Delone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Hair Jr, Joseph F. Sarstedt, Marko. Hopkins, Lucian. Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106–121.
Hambali, D., & Rizqi, R. M. (2025). Transformasi UKM melalui Sistem Informasi Akuntansi : Akurasi Laporan, Kecepatan Informasi, dan Kepatuhan Pajak. Al Dzahab, 06(02), 200–215. https://doi.org/https://doi.org/10.32939/dhb.v6i2.5839
Handayani, N., Hasanuddin, & Idrawahyuni. (2024). Pengaruh Literasi Akuntansi Dan Pemanfaatkan Sistem Informasi Akuntansi Terhadap Akurasi Pencatatan Keuangan ( Studi Kasus Pada UKM Di Kabupaten Kepulauan Selayar ). Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (Jebma), 4(2), 915–925. https://doi.org/doi.org/jebma.v4n2.3958
Hindayani, N., & Arum, M. (2025). PENGARUH LITERASI PAJAK DAN DIGITALISASI TERHADAP KEPATUHAN WAJIB PAJAK UKM : STUDI. Jurnal Akuntansi Dan Bisnis, 11(1), 56–67. https://doi.org/https://doi.org/10.47686/jab.v11i01.791
Kulathunga, K. M. M. C. B., Ye, J., Sharma, S., & Weerathunga, P. R. (2020). How Does Technological and Financial Literacy Influence SME Performance: Mediating Role of ERM Practices. In Information (Vol. 11, Issue 6, p. 297). https://doi.org/10.3390/info11060297
Lin, C., Shih, H.-Y., & Sher, P. J. (2007). Readiness into Technology Acceptance : The TRAM Model. Journal Psychology & Marketing, 24(07), 641–657. https://doi.org/10.1002/mar.20177
Lubis, K. R. A., Septiawati, R., & Nasihin, I. (2024). The effect of financial literacy, utilization of accounting information systems and the use of information technology on msme performance. COSTING: Journal of Economic, Business and Accounting, 7(2), 3034–3046. https://doi.org/https://doi.org/10.31539/costing.v7i2.7461
Lusardi, A. & Mitchell, O. S. (2014). The Economic Importance of Financial Literacy: Theory and Evidence. Journal of Economic Literature, 52(1), 5–44.
Msomi, T. S., & Olarewaju, O. M. (2021). Accounting Skills and the Sustainability of Small and Medium Enterprises in South Africa. 11(1), 111–121.
Okunola, A., & Alabi, F. (2024). Tax Compliance and Its Determinants: A Study on Small and Medium Enterprises ( SMEs ). International Journal of Economics, Management and Accounting, 1(1), 16–20. https://doi.org/https://doi.org/10.61132/ijema.v1i1.319
Putri, A. F., Harimurti, F., & Sarwono, A. E. (2025). Pengaruh Digitalisasi Pembayaran Pajak Terhadap Kepatuhan Pajak Usaha Mikro , Kecil , dan Menengah ( Studi Kasus pada UKM di Surakarta ). Jurnal Publikasi Ekonomi Dan Akuntansi, 5(1), 123–130. https://doi.org/10.51903/jupea.v5i1.4613
Rumeon, M., Sudaryanti, D., & Hidayati, I. (2025). Pengaruh Transformasi Digital dan Literasi Digital Terhadap Kepatuhan Pajak Pada Usaha kecil, dan menengah (UKM) di Malang Raya. Jurnal Ilmiah Riset Akuntansi, 14(01), 225–233. https://doi.org/https://doi.org/10.70550/bisma.v2i1.85
Shariff, H., & Musau, S. (2024). Financial Literacy and Tax Compliance by Medium , Small and Micro Enterprises in Nairobi City County , Kenya. International Journal of Current Aspects in Finance, Banking and Accounting, 6(2), 71–90. https://doi.org/10.35942/52197d14
Sholihah, A., & Nugroho, L. (2025). Beyond Tax Knowledge : Exploring the Impact of Digital Literacy and Tax Stereotypes on MSME Tax Compliance ( Case Study on MSME Taxpayers in Kesambi District, Cirebon, West Java, Indonesia). Business, Management & Accounting Journal (BISMA), 2(1), 1–14. https://doi.org/https://doi.org/10.70550/bisma.v2i1.85
Simbolon, V. A., Ananda, N., Tinsamata, N. A., Jamaludin, M. A., & Gulo, J. (2025). EVALUASI DAMPAK DIGITALISASI AKUNTANSI TERHADAP EFISIENSI OPERASIONAL DAN KEPATUHAN PAJAK UKM DI INDONESIA. Global Research and Innovation Journal (GREAT), 1(2), 1373–1376. https://journaledutech.com/index.php/great
Tiwari, A. K., Marak, Z. R., Paul, J., & Deshpande, A. P. (2023). Determinants of electronic invoicing technology adoption: Toward managing business information system transformation. Journal of Innovation & Knowledge, 8(3), 100366. https://doi.org/10.1016/j.jik.2023.100366
Wulandari, D. S. (2021). Digitalisasi Sistem Administrasi Perpajakan dan Biaya Kepatuhan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Digitizing The Tax Administration System and Tax Compliance Fees on Individual Taxpayer Compliance. Journal of Accounting Science, 5(1), 35–67. https://doi.org/10.21070/jas.v5i1.1131
Published
2025-12-27
How to Cite
Erviando Z, R., & Simanjuntak, P. (2025). Peran Mediasi Digitalisasi Akuntansi Pada Hubungan Literasi Akuntansi Dan Kepatuhan Pajak UMKM di Kota Jambi. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 18(2), 430-438. https://doi.org/https://doi.org/10.58431/jumpa.v18i2.362
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Articles
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