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All Journal Income Journal: Accounting, Management and Economic Research
Ihqram, Magfiratuh
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Economics, Econometrics & Finance Education Other

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Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional Pada Pelaku UMKM yang Terdampak Covid-19 Di KPP Pratama Parepare Ihqram, Magfiratuh; Burhan, Imron; Sari, Sri
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.49

Abstract

The purpose of this study was to determine the Effect of Tax Incentives on the Effectiveness of the National Economic Recovery Policy (PEN) on UMKM Actors Affected by Covid-19 at KPP Pratama Parepare. This study uses quantitative research that processes primary data and secondary data with data collection techniques using questionnaires. The number of samples in this study were 100 UMKM Taxpayers. The data analysis technique used is multiple linear regression analysis using SPSS 20. The results show that tax incentives affect the effectiveness of the national economic recovery (PEN) policy on UMKM actors affected by COVID-19. The national economic recovery policy in providing this tax incentive to UMKM actors affected by COVID-19 can increase UMKM income.
Co-Authors Burhan, Imron Sari, Sri