RESPONSE OF MICRO, SMALL, AND MEDIUM ENTERPRISES TOWARDS DIGITALIZATION OF TAX ADMINISTRATION: A GROUNDED THEORY STUDY
DOI:
https://doi.org/10.61912/jeinsa.v5i1.376Keywords:
Digitalization of Tax Administration, UMKM, Grounded Theory, Digital Literacy, Tax ComplianceAbstract
This study aims to analyze the responses of UMKM actors to the digitalization of tax administration in Indonesia using a qualitative grounded theory approach. Data were collected through in-depth interviews, observations, and field notes involving 10 UMKM actors from various sectors. The results show that initial responses were ambivalent, characterized by confusion, fear of making input errors, and low digital literacy. However, these responses gradually shifted toward acceptance following positive experiences and external support such as training. Factors influencing adaptation include digital literacy, perceived ease of use, social support, and technical constraints. Adaptation strategies include self-learning, seeking assistance from others, and participating in tax socialization programs. This study produces a substantive theory that the acceptance of tax digitalization occurs gradually and is influenced by both internal and external factors.
References
Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661
Fishler Malone, K., & Carmichael, N. (2025). Research methodologies in genetic counseling: Grounded theory. Journal of Genetic Counseling, 34(3). https://doi.org/10.1002/jgc4.70060
Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661
Fishler Malone, K., & Carmichael, N. (2025). Research methodologies in genetic counseling: Grounded theory. Journal of Genetic Counseling, 34(3). https://doi.org/10.1002/jgc4.70060
Hallberg, L. R.-M. (2006). The “core category” of grounded theory: Making constant comparisons. International Journal of Qualitative Studies on Health and Well Being, 1(3), 141–148. https://doi.org/10.1080/17482620600858399
Husna, N. L., Cahyaningsih, D. S., & Kumar, A. M. (2025). PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP ACTUAL USAGE MELALUI ATTITUDE TOWARD USING DALAM DIGITALISASI SISTEM PERPAJAKAN UMKM. Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 4(2), 257–274. https://doi.org/10.34152/emba.v4i2.1449
Kadir, K. T. N., Rerung, S., Rahmawati, R., & Mediaty, M. (2025). Digitalisasi Prosedur Pajak Melalui Coretax: Studi Kualitatif Tentang Tantangan dan Peluang Bagi Pengguna di Sektor UMKM. Atestasi : Jurnal Ilmiah Akuntansi, 9(1), 89–102. https://doi.org/10.57178/atestasi.v9i1.2045
Malterud, K., Reventlow, S., & Guassora, A. D. (2024). Clinical practice enhanced by interdisciplinary theoretical perspectives. Scandinavian Journal of Primary Health Care, 42(4), 602–608. https://doi.org/10.1080/02813432.2024.2368852
Noble, H., & Mitchell, G. (2016). What is grounded theory? Evidence Based Nursing, 19(2), 34–35. https://doi.org/10.1136/eb-2016-102306
Safitri, K. (2025). Tax Policy Innovations for Enhancing MSMEs Compliance and Economic Resilience. International Journal of Business and Applied Economics, 4(2), 769–784. https://doi.org/10.55927/ijbae.v4i2.39
Setyowati, M. S., De Utami, N. sila, Saragih, A. H., & Hendrawan, A. (2020). Blockchain Technology Application for Value-Added Tax Systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 156. https://doi.org/10.3390/joitmc6040156
Wilma Dian Ardiyanti, Srisetyawanie Bandaso, Septya Karla Palullungan, & Serliana Tasik Tonapa. (2025). PENGARUH DIGITALISASI PERPAJAKAN DAN INSENTIF PERPAJAKAN TERHADAP PENGEMBANGAN UMKM TORAJA UTARA. JURNAL ILMIAH EDUNOMIKA, 9(2). https://doi.org/10.29040/jie.v9i2.17241
Downloads
Published
How to Cite
Issue
Section
License
All writing in this journal is the sole responsibility of the author. Jeinsa provides open access to anyone so that the information and findings in these articles are useful for everyone. Jeinsa can be accessed and downloaded for free, free of charge, following the 
Jeinsa : Jurnal Ekonomi Sidenreng Rappang is licensed under a Creative Commons Attribution 4.0 International License.
