Firmansyah, Rahmatika and Hasanah, Nuramalia and Sumiati, Ati (2021) Pemanfaatan Insentif Pajak dan Pemilihan Platform Digital terhadap Keberlangsungan Usaha UMKM di Era Pandemi Covid-19. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (3). pp. 517-536. ISSN 2722-9823
Full text not available from this repository.Abstract
MSMEs are one of the sectors that have been significantly affected by the ongoing Covid-19 pandemic. The government provides new policies and efforts for MSMEs. The main purpose of this research is to find out whether the use of tax incentives provided by the government during Covid 19 and digitalization efforts can help MSMEs in maintaining their business continuity. This research is a type of qualitative research. Researchers conducted in-depth interviews as well as observations and documentation to 14 MSME informants in the PIK Pulogadung area. The results of this study are that most MSME business actors admit that they do not understand the rules regarding tax incentives and feel not interested in taking advantage of these incentives. MSMEs also feel the lack of socialization related to this new policy. However, MSMEs have implemented digitalization during the Covid-19 pandemic, but some of them still have not experienced the optimal application of digitalization.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Kondisi Sosial,Masalah Sosial,Reformasi Sosial |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:38 |
| Last Modified: | 21 Mar 2025 07:07 |
| URI: | http://repository.unj.ac.id/id/eprint/55777 |
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