Economic Digitalization and Tax Compliance: The Moderating Role of Marketplace Usage on Msme Final Income Tax Incentives in Makassar

This study aims to analyze the effect of economic digitalization and MSME Final Income Tax incentives on tax compliance, as well as to examine the moderating role of marketplace usage among Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, Indonesia. Despite the rapid adoption of digital platforms by Indonesian MSMEs, tax reporting compliance in this sector remains low at 40.8%, a phenomenon this study identifies as a “digital paradox” rooted in information asymmetry between taxpayers and tax authorities. A quantitative explanatory approach was employed using a survey method involving 100 MSME actors in Makassar City who hold a Taxpayer Identification Number (NPWP) and actively use marketplace platforms, selected through purposive sampling with the sample size determined by the Slovin formula. Primary data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS software. The measurement model demonstrated adequate convergent validity (AVE > 0.50), discriminant validity (HTMT < 0.90), and reliability (Cronbach's Alpha and Composite Reliability > 0.70). The results indicate that economic digitalization (β = 0.32; p = 0.001) and MSME Final Income Tax incentives (β = 0.28; p = 0.004) have a positive and significant effect on tax compliance. Furthermore, marketplace usage is proven to strengthen the relationship between economic digitalization and tax compliance (β = 0.21; p = 0.016), as well as the relationship between tax incentives and tax compliance (β = 0.19; p = 0.023). The model explains 65% of the variance in MSME tax compliance (R² = 0.65). These findings highlight the importance of integrating digital technology, third-party marketplace data, and fiscal policy in designing sustainable tax compliance models for MSMEs in the digital economy era.

Tax Compliance, Economic Digitalization, MSME Final Income Tax, Marketplace, SEM-PLS

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