Digital Taxation Innovation for MSMEs to Support a Circular and Inclusive Economic Ecosystem
Keywords:
Digital Taxation, Innovation, MSMEs, Circular, Inclusive, Economic EcosystemAbstract
Developing digital taxation innovations that focus on improving tax compliance and revenue, but also on creating a circular and inclusive economic ecosystem. It is hoped that this will encourage MSMEs to transform into tax-compliant, environmentally-oriented businesses that are able to compete in a sustainable digital ecosystem. This study uses a mixed method with a sequential explanatory design, which begins with quantitative data collection and analysis, followed by qualitative exploration to deepen understanding of the quantitative findings. This approach was chosen to capture both the objective (numbers and statistics) and subjective (perceptions, context, and field dynamics) aspects of the phenomenon of digital taxation of MSMEs in supporting a circular and inclusive economy.
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