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All Journal Jurnal Ilmiah Wahana Pendidikan Student Scientific Creativity Journal
Fransiskus De Romario
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Analisis Dampak Covid-19 Terhadap Praktik Bisnis UMKM di Kabupaten Sikka Fransiskus De Romario; Pipiet Niken Aurelia; Theodora Heldayana Ine Weni
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 7 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.381 KB) | DOI: 10.5281/zenodo.5707228

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the most strategic national economic sectors and concern the livelihoods of many people so that they become the backbone of the national economy. Data collection methods are techniques or methods that can be used by researchers to collect data, and data collection instruments are tools selected and used by researchers in their activities to collect data so that these activities become systematic and easier. The results of the Covid-19 pandemic research have made many sectors slump, including the MSME sector in Sikka Regency. The impact of Covid-19 has made MSME actors experience a decrease in income, difficulties in capital turnover, disruption to the distribution of goods, difficulties in obtaining raw materials and also in human resources. The MSME sector in Sikka Regency that was most affected during the Covid-19 pandemic included the culinary field, the beauty sector, the grocery store sector, the handicraft product sector, the agribusiness sector and the lodging sector
Pengaruh Pemberian Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM : (Studi Pada Wajib Pajak UMKM Yang Berada Di Kabupaten Sikka Provinsi Nusa Tenggara Timur) Maria Angelina Jelita; Yosefina Andia Dekrita; Fransiskus De Romario
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2109

Abstract

The purpose of this study was to investigate whether tax incentives impact the compliance of MSME taxpayers. It will employ quantitative research methods with a descriptive verification approachto determine the extent ot the influence of tax incentives on MSME taxpayer compliance. The sample in this study was 64 MSME taxpayers. The technique for collecting data involves administering a questionnaire that has undergone rigorous testing to ensure its validity and reliability. The data analysis technique used to answer the hypothesis was simple linear regression. Based on the coefficient of determination test, it’s evident that tax incentives contribute significantly to the compliance of MSME taxpayers with a contribution of 92,5% observed in the data analysis results. Furthermore, the results of testing the hypothesis can be seen that the t-count value was 2,249 and the t-table value was 1.999. The hypothesis testing revealed that the t-count value was higher than the t-table value (2,249 > 1,999). It can be inferred that tax incentives had a positive and significant influence on MSME taxpayer compliance in East Alok, West Alok, and Alok Sub-districts of Sikka Regency.
Co-Authors Maria Angelina Jelita Niken Aurelia, Pipiet Theodora Heldayana Ine Weni Yosefina Andia Dekrita