Ananda, D.R., Pakawaru, M.I., Sugianto, S. and Rhamadhani, R.F. 2026. Financial Literacy: Its Paradoxical Effect on MSME Financial Management in the Digital Era. Advances in Taxation Research. 4, 3 (Jul. 2026), 172–188. DOI:https://doi.org/10.60079/atr.v4i3.954.