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Is There a Pattern of Relationships between Financial Literacy, Tax Literacy, Business Growth, and Competitive Advantage on Creative MSMEs in Yogyakarta

Siti Resmi 1, Reza Widhar Pahlevi 2, and Fran Sayekti 2
1. Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta, Indonesia
2. Universitas Islam Indonesia, Yogyakarta, Indonesia and Universitas Teknologi Yogyakarta, Indonesia
Abstract—This study aims to analyze the pattern of the relationship between financial literacy, tax literacy, business growth, performance, and the competitive advantage of Creative MSMEs in Yogyakarta. Many researches were conducted on financial literacy and taxation literacy, but the analysis emphasizes the effects on bank credit and tax compliance. The new thing in this study is the relationship between those five variables. The object of this research is Creative MSMEs in Yogyakarta because Yogyakarta has a variety of traditions and cultures with a skilled, innovative and creative population that accelerates the growth of Creative MSMEs. This study uses a sample of MSMEs in Yogyakarta that took part in training in the acquisition of intellectual property rights. Data collection is done through an independent questionnaire. Using the correlation test, it was found that taxation literacy, performance, and business growth had a significant linear relationship. While taxation literacy and competitive advantage do not have a significant linear relationship. Financial literacy, performance, business growth, and competitive advantage are non-significant linear relationships. Theoretical implications, this study provides additional knowledge about the importance of patterns of financial literacy relations, tax literacy, performance, business growth, and competitive advantage for Creative MSMEs. Managerial implications, this research provides insight for stakeholders who have the authority to increase knowledge of financial literacy and tax literacy to MSMEs in Indonesia. 

Index Terms—financial literacy, tax literacy, performance, business growth, competitive advantage, micro small medium enterprises

Cite: Siti Resmi, Reza Widhar Pahlevi, and Fran Sayekti, "Is There a Pattern of Relationships between Financial Literacy, Tax Literacy, Business Growth, and Competitive Advantage on Creative MSMEs in Yogyakarta," Journal of Advanced Management Science, Vol. 7, No. 4, pp. 136-141, December 2019. doi: 10.18178/joams.7.4.136-141
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