Financial Literacy, Financial Inclusion, and Tax Compliance on Financial Performance of MSMEs in Condongcatur Village, Depok District, Sleman Regency, Yogyakarta

Ayu Nadilla Astuti; Ika Wulandari

doi:10.63922/ijebir.v5i04.4126

Ayu Nadilla Astuti Faculty of Economics, Mercu Buana University, Yogyakarta
Ika Wulandari Mercu Buana University Yogyakarta

DOI: https://doi.org/10.63922/ijebir.v5i04.4126

Keywords: Financial Literacy, Financial Inclusion, Tax Compliance, MSME Financial Performance

Abstract

This study aims to explain the influence of financial literacy, financial inclusion, and tax compliance on the financial performance of MSMEs in Condongcatur Village, Depok District, Sleman Regency. This study uses a quantitative approach with primary data obtained through distributing questionnaires to 75 MSMEs selected using a purposive sampling technique. This study was conducted to determine the extent to which financial literacy, financial inclusion, and tax compliance can influence the financial performance of MSMEs. Data analysis used multiple linear regression with the help of the SPSS version 23 application. Data testing was carried out through classical assumptions that include validity, reliability, normality, multicollinearity, and heteroscedasticity tests. The test results indicate that the research data has met the requirements of regression analysis. The results of the study simultaneously show that financial literacy, financial inclusion, and tax compliance have a positive and significant effect on the financial performance of MSMEs. Partially, financial literacy and financial inclusion have a positive and significant effect on the financial performance of MSMEs, while tax compliance has no significant effect on the financial performance of MSMEs. Research findings show that increasing financial understanding and easier access to financial services can support improving the financial performance of MSMEs

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