Does Digitalization Improve Voluntary Tax Compliance? Evidence from MSME’S

Maya Aresteria; Deddy Sulestiyono; Alfita Rakhmayani; Denyra Chaerunisya

doi:10.2991/978-94-6239-752-1_16

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Does Digitalization Improve Voluntary Tax Compliance? Evidence from MSME’S

Authors

Maya Aresteria¹^{, *}, Deddy Sulestiyono¹, Alfita Rakhmayani¹, Denyra Chaerunisya¹

¹Diponegoro University, Semarang, Indonesia

^*Corresponding author. Email: aresteria@lecturer.undip.ac.id

Corresponding Author

Maya Aresteria

Available Online 4 September 2026.

DOI: 10.2991/978-94-6239-752-1_16 How to use a DOI?
Keywords: Digital Transformation; Digital Literacy; Voluntary Tax Compliance; MSMEs; Technology Acceptance Model (TAM)
Abstract: The study examines the effects of digital transformation and digital literacy on voluntary tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research extends the Technology Acceptance Model (TAM) to investigate the impact of usefulness (digital transformation) and ease of use (digital literacy). The research uses quantitative approach, with a sample of MSME taxpayers and a multiple linear regression analysis in SPSS. The results show that digital transformation has a positive effect on voluntary tax compliance (p = 0.008) and digital literacy also positively affects voluntary tax compliance (p = 0.023). This suggests that the success of digital tax reforms relies on both taxpayers’ access to digital tax infrastructure and digital literacy. The findings of the research show that digital transformation programs will be more effective if they are complemented with the improvement of MSME digital literacy, and it provides important insights for tax policy and digital governance.
Copyright: © 2026 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the9th International Conference on Business, Economics, Social Sciences & Humanities – Economics, Business and Management Track (ICOBEST-EBM 2026)
Series: Advances in Economics, Business and Management Research
Publication Date: 4 September 2026
ISBN: 978-94-6239-752-1
ISSN: 2352-5428
DOI: 10.2991/978-94-6239-752-1_16 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Maya Aresteria
AU  - Deddy Sulestiyono
AU  - Alfita Rakhmayani
AU  - Denyra Chaerunisya
PY  - 2026
DA  - 2026/09/04
TI  - Does Digitalization Improve Voluntary Tax Compliance? Evidence from MSME’S
BT  - Proceedings of the9th International Conference on Business, Economics, Social Sciences & Humanities – Economics, Business and Management Track (ICOBEST-EBM 2026)
PB  - Atlantis Press
SP  - 180
EP  - 186
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-752-1_16
DO  - 10.2991/978-94-6239-752-1_16
ID  - Aresteria2026
ER  -

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