MELAMPAUI KEPATUHAN PAJAK: INTEGRASI E-COMMERCE, LITERASI PERPAJAKAN, DAN ORIENTASI KEWIRAUSAHAAN DALAM MENJELASKAN KINERJA DAN KEBERLANJUTAN UMKM DI INDONESIA
Keywords:
MSMEs, e-commerce, tax literacy, entrepreneurial orientation, firm performance, business sustainabilityAbstract
Micro, small, and medium enterprises (MSMEs) increasingly operate at the intersection of digital commerce, regulatory knowledge, and entrepreneurial action, yet tax literacy remains predominantly positioned in compliance-oriented research and evidence on performance-mediated sustainability is inconsistent. This study examines an integrated capability-based model linking e-commerce utilization, tax literacy, and entrepreneurial orientation with MSME performance and business sustainability, with performance tested as a statistical mediating mechanism. A quantitative cross-sectional survey dataset comprising 300 e-commerce-using MSMEs from multiple Indonesian regions was analyzed using variance-based partial least squares path modeling with 10,000 bootstrap resamples. The measurement model showed satisfactory internal consistency and convergent validity (alpha = 0.867–0.901; composite reliability = 0.898–0.920; AVE = 0.556–0.605), while the maximum HTMT value was 0.715. E-commerce utilization, tax literacy, and entrepreneurial orientation were positively associated with MSME performance (β = 0.358, 0.263, and 0.277, respectively) and business sustainability (β = 0.138, 0.174, and 0.213). MSME performance was positively associated with sustainability (β = 0.427), and all three indirect effects through performance were positive and statistically supported. The model explained 36.4% of performance variance and 47.8% of sustainability variance. The findings extend tax-literacy research beyond compliance by showing that fiscal-regulatory knowledge is associated with firm-level outcomes alongside digital and entrepreneurial capabilities, while MSME performance functions as a complementary statistical transmission mechanism toward sustainability.
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