2021
DOI: 10.37676/ekombis.v9i1.1274
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Abstract: The world was in an uproar with the outbreak of a new virus in early 2020, namely the corona virus (SARS-CoV). It is called Corona virus during the 2019 period (COVID-19). Covid-19 is a contagious disease and this transmission causes public concern, thus affecting their social and economic life. Government policies appeal to the public to social distancing and isolate themselves at home. The small, micro and medium enterprises (UKM) sector has an important role in maintaining local and government economic acti… Show more

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Cited by 3 publications
(4 citation statements)
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“…This can improve the financial condition of MSMEs. Tax incentives influence the performance of MSMEs [19] because they help ease MSME's liability expenditures where the amount that should be paid can be relatively minor or low.) Tax incentives have a significant effect on the performance of MSMEs [22].…”
Section: Hypothesis Developmentmentioning
confidence: 99%
See 1 more Smart Citation
“…This can improve the financial condition of MSMEs. Tax incentives influence the performance of MSMEs [19] because they help ease MSME's liability expenditures where the amount that should be paid can be relatively minor or low.) Tax incentives have a significant effect on the performance of MSMEs [22].…”
Section: Hypothesis Developmentmentioning
confidence: 99%
“…The result show that socialization and knowledge about tax incentives positively affect the willingness to implement tax requirements during the COVID-19 pandemic. Lestari et al [19] study the impact of tax incentives and government grants on MSMEs performance in Boyolali Regency. The study finds that tax incentives and government grants affect MSMEs' performance.…”
Section: Introductionmentioning
confidence: 99%
“…Hidayatulloh, 2019), (Saputro & Meivira, 2020), (Lestari, Nurlaela, & Dewi, 2021), (Maxuel & Primastiwi, 2021) Berdasarkan hasil pengujian diatas didapatkan persamaan sebagai berikut: Kepatuhan Wajib Pajak = 8,442 + 0,332 KES + 0,053 SOS + 0,323 SAN +1,135 TP -0,382 PEM Apabila konstanta 8,442 artinya jika variabel independen (kesadaran pajak, sosialisasi pajak, sanksi pajak, tingkat pendidikan, pemahaman peraturan perpajakan) bernilai konstan 0 maka kepatuhan wajib pajak bernilai 8,442…”
Section: Rasio Kepatuhan Wpunclassified
“…Dasar dari insentif pajak PPh Final DTP ini adalah upaya dalam memperluas cakupan insentif pajak bagi pelaku UMKM (Savitri et al, 2020). Lalu pada insentif pajak PMK Nomor 44/PMK.03/2020 memberikan satu penambahan berupa perluasan insentif PPh Final 0,5% Pajak Ditanggung oleh Pemerintah dan beberapa insentif pajak, diantaranya PPh Pasal 21 Ditanggung Pemerintah (DTP), pembebeasan PPh Pasal 22 Impor, pengurangan angsuran PPh Pasal 25 sebesar 30 persen dan percepatan restitusi Pajak Pertambahan Nilai (PPN) (Kumala & Junaidi, 2020), atau secara lengkap dijelaskan oleh Lestari et al (2021) (Dewi, 2021).…”
Section: Kontribusi Pemerintahunclassified