The Influence of Regional Digital MSME Ecosystems on Tax Compliance and Fiscal Contribution of MSMEs in DI Yogyakarta: The Mediating Role of Tax Literacy and Financial Inclusion
Keywords:
SiBakul Jogja, Digital MSME Ecosystem, Tax Compliance, Tax Literacy, Financial Inclusion, Regional Fiscal GovernanceAbstract
This study examines the role of a regional digital MSME ecosystem in shaping tax compliance and fiscal contribution among micro, small, and medium enterprises in the Special Region of Yogyakarta, with particular attention to the mediating roles of tax literacy and financial inclusion. Focusing on the SiBakul Jogja platform as a government-led digital intervention, this research adopts a quantitative approach to analyze how engagement with a regional digital ecosystem influences MSMEs’ fiscal-related behavior and business outcomes. The findings indicate that the utilization of SiBakul strengthens MSMEs’ understanding of taxation and improves access to formal financial services, both of which serve as essential foundations for encouraging business formality. Enhanced business formality emerges as a critical gateway to the formal fiscal system, reinforcing compliance-oriented behavior through improved administrative discipline, transaction transparency, and institutional integration. As MSMEs become more compliant with tax obligations, their fiscal contribution and business performance improve through greater financial credibility, operational stability, and access to broader economic opportunities. Importantly, the influence of the digital ecosystem on fiscal contribution operates through an indirect and sequential pathway, in which tax literacy and financial inclusion facilitate the transition from digital engagement to business formalization and sustained tax compliance. These findings position SiBakul Jogja not merely as a digital MSME support platform, but as a strategic regional fiscal policy instrument that integrates digital governance with local revenue enhancement and MSME empowerment.
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