Abstract:This research aims to identify and explain the implementation of the Minister of Finance regulation number 09/PMK.03/2021 regarding tax incentives for UMKM taxpayers affected by the 2019 coronavirus disease pandemic in Sumenep Regency in 2021. This study uses a qualitative descriptive approach with a case study method. Researchers conducted in-depth interviews (in-depth interviews) with two informants from the DJP and five informants of UMKM actors and were supported by the results of observations and document… Show more
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