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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Adriyanto, F.X. Dewo Kusumo
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Economics, Econometrics & Finance

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Insentif fiskal berupa kemudahan impor tujuan ekspor dan kinerja ekspor IKM di Indonesia Adriyanto, F.X. Dewo Kusumo; Qibthiyyah, Riatu Mariatul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.771 KB) | DOI: 10.32670/fairvalue.v4i12.2082

Abstract

This research aims to analyze the benefits of fiscal incentives provided through KITE IKM facilities on the export performance of SMEs in Indonesia. To achieve this goal, this study used a Fixed Effect Model with the object of research is SME users of KITE IKM facilities which was grouped into 14 business fields during the first quarter of 2014 to the fourth quarter of 2020. To explain export performance, three variables are used, namely export value, export volume and export concentration. The results show that the fiscal incentives provided through the KITE IKM facility are positively and significantly correlated to the export performance of SMEs in Indonesia.
Co-Authors Qibthiyyah, Riatu Mariatul