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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Nuni Rosmiati Selan
Universitas Tribuana Tunggadewi
Economics, Econometrics & Finance

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Pengaruh pembebasan pajak UMKM terhadap kinerja usaha pada UMKM Kelurahan Tlogomas Kota Malang di masa Pandemi Covid-19 Risnaningsih Risnaningsih; Hendrik Suhendri; Nuni Rosmiati Selan
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.572 KB) | DOI: 10.26905/j.bijak.v4i1.7473

Abstract

This study was conducted to examine the effect of the MSME tax exemption on business performance during the COVID-19 pandemic in MSMEs in the Tlogomas village. The sampling technique using the Slovin formula was obtained a minimum sample of 32 respondents. Data analysis technique using simple linear regression test. The results showed that the MSME tax exemption had a positive and significant impact on business performance during the covid-19 pandemic.
Co-Authors Hendrik Suhendri Risnaningsih Risnaningsih