Financial Technology Adoption And Tax Literacy: Pengaruhnya Terhadap Tax Compliance UMKM Batam Dalam Digital Payment Revolution Era
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Penelitian ini bertujuan untuk menganalisis secara mendalam pengaruh Financial Technology Adoption dan Tax Literacy terhadap Tax Compliance Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Batam pada era Digital Payment Revolution. Penelitian ini dilatarbelakangi oleh fenomena penurunan tingkat kepatuhan pelaporan pajak UMKM di Batam yang signifikan hingga mencapai 49% pada tahun 2024, di tengah peningkatan pesat jumlah unit usaha dan masifnya digitalisasi. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Populasi penelitian mencakup 75.575 UMKM aktif di Kota Batam, dengan sampel 152 responden yang ditarik melalui teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner berskala Likert dan dianalisis dengan regresi linier berganda menggunakan IBM SPSS Statistics 32. Hasil penelitian membuktikan bahwa Financial Technology Adoption dan Tax Literacy, baik secara parsial maupun simultan, berpengaruh positif dan signifikan terhadap Tax Compliance UMKM. Koefisien determinasi menunjukkan bahwa kedua variabel independen tersebut mampu menjelaskan 84,5% variasi tingkat kepatuhan pajak. Kesimpulannya, pemanfaatan infrastruktur pembayaran digital yang diimbangi dengan literasi perpajakan yang kuat merupakan pilar fundamental dalam membentuk perilaku kepatuhan pajak sukarela pada sektor UMKM.
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