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All Journal RELEVAN : Jurnal Riset Akuntansi
Shinta Budi Astuti
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pancasila
Economics, Econometrics & Finance Education Other

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INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH) Tryas Chasbiandani; Shinta Budi Astuti; Ameilia Damayanti
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4927

Abstract

The main purpose of this study is to see the impact of the covid-19 pandemic ant the utilization of the final income tax facility borne by the government on MSMEs in Bogor Regency. The population of this study is MSMEs that receive a final income tax facility of 0,5% in PP 23/2018 which is borne by the government. The sampling technique was purposive sampling which resulted in sample of 58 SMEs in Bogor Regency. This study uses a qualitative method. This study proves that MSME actors have not fully obtained and utilized tax incentives for MSMEs due to a lack of understanding of actors related to taxation.
Co-Authors Ameilia Damayanti Tryas Chas Biandani