Author(s): Siti Resmi, Reza Widhar Pahlevi, Fran Sayekti
This purpose of this study is to test and analyze the effect of financial and taxation literacy on sustainable competitive advantage through business growth. This study uses the source of primary data through questionnaire that is distributed to Creative MSMEs actors in Daerah Istimewa Yogyakarta (DIY). The respondent of this study is 269 Creative MSMEs actors with the population from all Creative MSMEs in DIY. The data analysis uses Structural Equation Modeling (SEM) with AMOS technique. The result of this study proves that financial and taxation literacy has an effect on business growth and competitive advantage. Business growth can mediate the effect of financial and taxation literacy toward the competitive advantage of Creative MSMEs in DIY.