Abstract:The impact of the COVID-19 pandemic is quite significant, including on the economy. To reduce the adverse effects on the economy, the government issued tax incentives. This tax incentive is a stimulus to help the community, especially taxpayers, survive and boost economic growth, which slumped due to the pandemic. This study aims to determine the effect of pandemic tax incentives on the survival ability of MSMEs during a pandemic. This study uses primary data obtained through a questionnaire survey of MSMEs in… Show more
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