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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Majalah Ilmiah Bijak Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Manajemen dan Bisnis Jayakarta Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Management and Accounting Expose JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Raden Kusyeni
Institut Ilmu Sosial Dan Manajemen STIAMI, Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Business Strategies and Utilization of Tax Insentive Policies During the Covid-19 Pandemic and Implementation of Restrictions for Community Activities (PPKM) Rd. Kusyeni; Ratih Kumala; Rd. Dancu Lokita Pramesti Dewi; Nadiah Abidin; Ryan Nugraha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2440

Abstract

After the normalization era of the pandemic (New Normal Era) in Indonesia with the new variant of the corona virus, the government issued a policy for the Enforcement of Community Activity Restrictions (PPKM) on the islands of Java and Bali, considering the number of corona virus sufferers is increasing. Enforcement of Community Activity Restrictions (PPKM) all activities are carried out online (online) to avoid community gatherings. Various policies were issued by the government to stabilize economic growth. To maintain State Finance revenue in terms of tax revenue, the government issued a new policy for SMEs and MSMEs considering that the contribution of SMEs and MSME business actors has quite potential. With this policy, what are the efforts and strategies carried out by the government and business people during the COVID-19 pandemic and the imposition of restrictions on community activities. This policy aims to maintain the business continuity of SMEs and SMEs, encourage public participation and knowledge of taxation. Qualitative data analysis techniques are carried out by collecting and analyzing data, and finally concluding the data. Based on the results of in-depth interviews with three respondents, the business strategy carried out by SME and MSME actors is in the form of product innovation, so that business opportunities can increase sales at online stores during the Covid-19 pandemic and the Enforcement of Restrictions on Community Activities. Tax incentive policies and SMEs and SMEs have taken advantage of these tax incentives and continue to improve compliance with tax obligations. SMEs players expect socialization and assistance to obtain more detailed information related to the latest tax regulations or policies.
Co-Authors Erfa Fauziah Fahrul Anwar Syadat Gading Gamaputra Handayani, Risky Jiwa Pribadi Agustianto Kharima, Kholilah Danarratoe Khoirunisa Khoirunisa Kumala, Ratih Mochamad Sofyan Nadiah Abidin Nur Aini Rosalia Nur Sari Pandoyo Pandoyo Praptini Yulianti, Praptini Prasioni Untari, Novelita Putri, Anis Taufina Ratih Kumala Rd. Dancu Lokita Pramesti Dewi Rudianto Hermawan Ryan Nugraha Ryan Nugraha Ryan Nugraha Saifullah Saifullah Saifullah Saifullah Siti Noviyanti Sobari, Indra Soemarna Sudarwanto Sudarwanto Sumarna Sobari, Indra Wulan Saputri Listiani Zainal Arifin Yurdani