Jurnal Ilmu Manajemen Profitability
Vol 6, No 1 (2022): FEBRUARI 2022

THE EFFECT OF TAX INCENTIVES ON FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES DURING THE COVID-19 PANDEMIC

Sri Ayem (Universitas Sarjanawiyata Tamansiswa)
Nur Hijayanti (Universitas Sarjanawiyata Tamansiswa)

Article Info

Publish Date
28 Feb 2022

Abstract

This study aims to determine whether tax incentives have an effect on the financial performance of Micro, Small and Medium Enterprises ( MSMEs ) during the COVID-19 pandemic. The data used for hypothesis testing is using primary data obtained through distributing questionnaires to MSME taxpayers in the Yogyakarta region. The analytical method used to answer the truth of the hypothesis is multiple linear regression. After the data is analyzed, the results show that income tax incentives for MSMEs, Value-Added Tax (VAT) incentive have a positive effect on the financial performance of MSMEs during the COVID-19 pandemic. Meanwhile, the article 25 income tax incentive did not affect the financial performance of MSMEs during the COVID-19 pandemic

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Journal Info
Jurnal Ilmu Manajemen Profitability
Website

Abbrev

profitability

Publisher

Universitas Muhammadiyah Makassar

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Profitability: Jurnal Ilmu Manajemen [p-ISSN 2714-6332| dan e-ISSN 2714-6324] yang diterbitkan oleh Program Studi manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar, jurnal ini menerbitkan artikel hasil penelitian dibidang Ilmu Manajemen. Jurnal ini menerbitkan studi penelitian ...