INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH)

Tryas Chasbiandani (Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pancasila)
Shinta Budi Astuti (Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pancasila)
Ameilia Damayanti (Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pancasila)

RELEVAN : Jurnal Riset Akuntansi
Vol 3 No 2 (2023): Mei

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.