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All Journal Journal of Audit and Tax Synergy
Jesslyn Patricia Giawa
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Insentif Pajak bagi UMKM : Dampaknya terhadap Kepatuhan dan Pertumbuhan Usaha Sanni Laurencia Sihar; Lisna Ziska; Jesslyn Patricia Giawa; Claudia isabel Sinurat; Jennifer Valencia
Journal of Audit and Tax Synergy Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n1.215

Abstract

This study aims to examine the impact of tax incentives on the tax compliance level UMKM and its implications for business growth, as part of the government’s strategy to promote inclusive and sustainable economic development. UMKM are tax subjects required to pay Income tax (PPh) at a final rate, initially set at a final rate , initially set at 1% of turnover and later reduced to 0,5% through Government Regulation No. 23 of 2018. Durung the covid-19 pandemic , the government introduced tax incentives to ease the burden on UMKM,  which were severely affected by decreased turnover and cash flow disruptions. Although these tax incentives aim to improve compliance and sustain business continuity, their utilization remains low due to challenges such as inadequate socialization, limited understanding, and complex administrative processes. This study uses a literature review approach to analyze how tax incentives can affect UMKM tax compliance and their business growth.
Co-Authors Claudia isabel Sinurat Jennifer Valencia Lisna Ziska Sanni Laurencia Sihar