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

Authors

  • 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

DOI:

https://doi.org/10.35814/relevan.v3i2.4927

Keywords:

intensif pajak, UMKM

Abstract

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.

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Published

2023-05-30

Issue

Vol. 3 No. 2 (2023): Mei

Section

Articles

License

Copyright (c) 2023 RELEVAN : Jurnal Riset Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH). (2023). Relevan : Jurnal Riset Akuntansi, 3(2), 99-106. https://doi.org/10.35814/relevan.v3i2.4927