The research highlights a growing gap between awareness of digital tax services and the practical ability to use them. While most MSME owners surveyed had heard of e-NPWP and understood its purpose as a digital version of Indonesia’s taxpayer identification number, technical literacy remained limited. The study suggests that Indonesia’s push toward digital taxation may be moving faster than many small businesses can adapt.
Digital taxation has become a major part of Indonesia’s broader public service modernization strategy. The Directorate General of Taxes has expanded electronic services such as e-Registration, e-Filing, e-Billing, and DJP Online to simplify tax administration and encourage compliance. For MSMEs, digital systems are expected to reduce paperwork, improve efficiency, and provide easier access to banking, financing, licensing, and government support programs.
Researchers from the University of Lampung argue that MSMEs play a critical role in Indonesia’s economy. The sector contributes to employment, local economic resilience, and income distribution across regions. Because MSMEs are deeply connected to daily economic activity, their ability to adapt to digital administrative systems is increasingly important for Indonesia’s long-term economic transformation.
The study focused on MSME owners in Bandar Lampung, one of the most active business centers in Lampung Province. Researchers used a descriptive quantitative approach involving 40 MSME participants selected through purposive sampling. Data were collected through online questionnaires distributed via Google Forms and analyzed using percentages, response frequencies, and descriptive interpretation.
The findings reveal that awareness of e-NPWP is growing, but understanding remains uneven.
Key findings from the study include:
- 57.5 percent of respondents said they had previously heard about e-NPWP.
- 65 percent understood that e-NPWP is the digital form of a conventional NPWP.
- 60 percent recognized the administrative function of e-NPWP in taxation processes.
- 87.5 percent admitted they did not understand how to obtain or access e-NPWP.
- More than half of respondents did not consider e-NPWP more practical than the physical tax card.
The results indicate that many MSME owners understand the concept of digital tax identity but still face difficulties when using digital tax platforms directly. According to the researchers, the largest challenge is not public recognition of e-NPWP, but rather the technical knowledge required to operate the system.
The study also found that many MSME owners have not fully recognized the practical advantages of digital tax administration, such as easier data storage and simplified document access. This suggests that the benefits promoted by digitalization campaigns have not yet translated into user confidence among small business operators.
Researchers from the University of Lampung noted that information about e-NPWP is already available through social media, internet platforms, and official government outreach programs. However, they argue that information alone is insufficient without practical guidance and hands-on assistance.
“The existence of e-NPWP is already known among MSME actors, but practical understanding of how to access and use the system remains limited,” the authors explained in their analysis.
The findings reflect a broader issue in digital transformation policy: technological systems may be available, but adoption depends heavily on digital literacy and user readiness. In the context of taxation, this gap can affect compliance rates and reduce the effectiveness of government modernization programs.
The study also reinforces concerns raised in earlier Indonesian tax literacy research. Previous studies cited by the authors found that MSME tax compliance is often hindered by limited understanding of tax regulations, low digital literacy, and perceptions that tax administration is complicated. The transition from physical to digital tax identity appears to intensify those challenges for some business owners.
For policymakers, the research suggests that future tax outreach programs should focus less on introducing terminology and more on practical training. MSME owners may benefit more from step-by-step demonstrations, simplified tutorials, and direct assistance when accessing digital tax services.
The implications extend beyond taxation. As governments increasingly digitize public services, the success of those systems depends not only on technological infrastructure but also on citizens’ ability to use them effectively. Without adequate digital literacy support, modernization programs risk creating new forms of inequality between digitally connected users and those left behind.
The researchers recommend expanding practical socialization programs related to e-NPWP, especially tutorials on accessing, downloading, and using digital tax identities. They also encourage future studies to examine factors influencing MSME understanding of digital taxation, including education level, internet access, age, and digital experience.
Author Profiles
- Assila Zalfa Asnari - researcher in digital taxation and MSME administration at the University of Lampung.
- Mira Anjani - academic researcher focusing on tax literacy and MSME policy.
- Zahra Syalavi Tabsa - researcher in economic administration and public policy.
- Mega Metalia - academic focusing on taxation systems and MSME development.
- Ratna Septiyanti - academic focusing on taxation systems and MSME development.
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