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All Journal Laa Maisyir Jurnal Ekonomi Islam Jurnal Ilmu Manajemen Profitability Economos : Jurnal Ekonomi dan Bisnis GoodWill Journal of Economics, Management, and Accounting
Nur Sandi Marsuni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tax Strategy to Encourage MSME Growth: Analysis of Effectiveness and Constraints Nur Sandi Marsuni; Mutahira Nur Insirat
GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

Background: The COVID-19 pandemic significantly impacted Indonesia's economic growth, particularly affecting Micro, Small, and Medium Enterprises (MSMEs), which contributed significantly to the national GDP and non-oil exports. The prolonged enforcement of community activity restrictions (PPKM) limited physical sales channels, pushing MSMEs towards online platforms, albeit with varying success due to limited digital business knowledge among MSME owners. Objective: This study aims to analyze the effectiveness of tax incentives in sustaining MSME businesses during the pandemic and evaluate the challenges faced by MSMEs in using these incentives. Method: A qualitative descriptive approach using literature review was employed. Data sources include scholarly articles, government publications, and reports from relevant institutions such as the Ministry of Cooperatives and SMEs and the National Development Planning Agency (Bappenas). Results: Tax incentives, including reduced rates of Value Added Tax (VAT) and Income Tax (PPh), were introduced by the government to alleviate the financial burden on MSMEs and stimulate economic recovery. However, the effectiveness varies due to limited understanding and awareness among MSME owners about tax regulations and incentives. Many MSMEs struggled to meet the eligibility criteria or faced challenges in accessing the benefits. Conclusion: Despite government efforts to support MSMEs through tax incentives during the pandemic, significant barriers such as lack of awareness, complex eligibility requirements, and inadequate dissemination of information hindered their effective utilization. Continuous efforts are needed to increase awareness, simplify procedures, and ensure equitable access to tax incentives for sustainable MSME development.
Co-Authors Ahmad Firdaus, Ahmad Aisha R. Manou Akmal Ridwan Asdar Fadiyah Meilani Irwan Abdullah Jam'an Kahar Lina - Mariana, Lina - Mutahira Nur Insirat Nasrullah , Nasrullah SURYA DHARMA