RESPON PELAKU UMKM TERHADAP DIGITALISASI ADMINISTRASI PAJAK : STUDI GROUNDED THEORY
DOI:
https://doi.org/10.61912/jeinsa.v5i1.376Kata Kunci:
Digitalisasi Administrasi Pajak, UMKM, Grounded Theory, Literasi Digital, Kepatuhan PajakAbstrak
Sektor informal berperan penting dalam perekonomian Indonesia karena menyerap banyak tenaga kerja, namun juga berkaitan erat dengan kemiskinan, rendahnya produktivitas, kesenjangan upah, serta keterbatasan penerimaan pajak dan pendalaman keuangan. Adopsi media sosial dipandang sebagai strategi pengembangan usaha, tetapi mayoritas pelaku usaha informal belum menggunakannya. Penelitian ini menganalisis pengaruh media sosial terhadap penjualan serta faktor penentu adopsinya dengan regresi linear dan regresi logistik probit. Hasil menunjukkan bahwa pendidikan, usia pemilik, kepemilikan smartphone, dan akses listrik memengaruhi adopsi media sosial, sementara pengalaman tidak berpengaruh. Media sosial juga terbukti tidak berdampak signifikan terhadap penjualan usaha sektor informal.
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