Abstract:This research aims to find out the development of UMKM in South Tangerang City, and to find out marketing factors in the management of UMKM in South Tangerang City during the Covid-19 pandemic. This research method is qualitative. The research was conducted on UMKM in South Tangerang City. Determination of informants as selected data sources using purposive sampling techniques. Data collection uses observation, interview and documentation techniques. The validity of data is obtained through credibility, transf… Show more
“…Second, this trend is further reinforced by the city's strategic location as a buffer zone for the Indonesian capital, which fosters a favorable business environment. Third, the growth of MSMEs is confirmed by establishing diverse MSME communities within the region (Eliyani et al, 2021).…”
Section: Introduction 11 Research Backgroundmentioning
confidence: 87%
“…The scope of MSME individual taxpayers in this research is MSME individual taxpayers in South Tangerang City. South Tangerang City was chosen as the focus area of research because this city has a positive trend in the number of MSMEs, characterized by the emergence of various MSME communities (Eliyani et al, 2021).…”
Section: Research Methodology 21 Research Objectmentioning
Abstract— The tax mechanism known as turnover-based presumptive tax is provided to taxpayers operating within the micro, small, and medium sectors. Presumptive tax, in principle, is exclusively imposed for a specific duration. Individual taxpayers will transition back to the conventional taxation method in 2025. This study aims to explore the factors that influence the willingness of individual taxpayers to transition from utilizing the presumptive tax facility to adopting the conventional taxation scheme. The present study used a qualitative methodology, explicitly employing a case study framework within the context of South Tangerang. We collected primary data through interviews and obtained secondary data from literature documentation. We analyzed the gathered data using thematic and triangulation analysis methods. This research found six factors that influence the willingness of individual taxpayers to adopt changes in the taxation system. This paper makes a valuable contribution to the government by offering an overview of the critical factors that require attention to enhance individual taxpayers' readiness for the shift in their taxation mechanism.
Keywords: Determinant; MSME; Presumptive; Readiness; Tax
“…Second, this trend is further reinforced by the city's strategic location as a buffer zone for the Indonesian capital, which fosters a favorable business environment. Third, the growth of MSMEs is confirmed by establishing diverse MSME communities within the region (Eliyani et al, 2021).…”
Section: Introduction 11 Research Backgroundmentioning
confidence: 87%
“…The scope of MSME individual taxpayers in this research is MSME individual taxpayers in South Tangerang City. South Tangerang City was chosen as the focus area of research because this city has a positive trend in the number of MSMEs, characterized by the emergence of various MSME communities (Eliyani et al, 2021).…”
Section: Research Methodology 21 Research Objectmentioning
Abstract— The tax mechanism known as turnover-based presumptive tax is provided to taxpayers operating within the micro, small, and medium sectors. Presumptive tax, in principle, is exclusively imposed for a specific duration. Individual taxpayers will transition back to the conventional taxation method in 2025. This study aims to explore the factors that influence the willingness of individual taxpayers to transition from utilizing the presumptive tax facility to adopting the conventional taxation scheme. The present study used a qualitative methodology, explicitly employing a case study framework within the context of South Tangerang. We collected primary data through interviews and obtained secondary data from literature documentation. We analyzed the gathered data using thematic and triangulation analysis methods. This research found six factors that influence the willingness of individual taxpayers to adopt changes in the taxation system. This paper makes a valuable contribution to the government by offering an overview of the critical factors that require attention to enhance individual taxpayers' readiness for the shift in their taxation mechanism.
Keywords: Determinant; MSME; Presumptive; Readiness; Tax
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