Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Insentif fiskal berupa kemudahan impor tujuan ekspor dan kinerja ekspor IKM di Indonesia

Adriyanto, F.X. Dewo Kusumo (Unknown)
Qibthiyyah, Riatu Mariatul (Unknown)

Article Info

Publish Date
25 Jul 2022

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.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
695.771 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...