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Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19

e-Journal Perdagangan Industri dan Moneter · Vol. 10 No. 2 (2022) · hlm. 85–90

DOI
10.22437/pim.v10i2.19636
ISSN
2303-1204
Terbit
2022-08-07
Penerbit
Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/2020, by providing MSME tax incentives from 1 percent to 0.5 percent. Taxpayers are expected to take advantage of tax incentives so that they are more obedient in paying taxes to support Pasuruan tax revenues.

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8 penulis · 16 tautan kepenulisan bersama · 6 lintas organisasi

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  • Universitas Tribhuwana Tunggadewi
  • Universitas Patria Artha
  • Universitas Jambi
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Meliyana MeliyanaUniversitas Tribhuwana Tunggadewi1
Dwi HastutiUniversitas Jambi1
Hendrik SuhendriUniversitas Tribhuwana Tunggadewi1
Sri IndahUniversitas Tribhuwana Tunggadewi1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/pim/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19</dc:title>
	<dc:creator xml:lang="en">Asadi, Asadi</dc:creator>
	<dc:creator xml:lang="en">Sularsih, Hermi</dc:creator>
	<dc:creator xml:lang="en">Himawan Wibisono, Sukarno </dc:creator>
	<dc:creator xml:lang="en">Mukoffi, Ahmad </dc:creator>
	<dc:subject xml:lang="en">incentives policies</dc:subject>
	<dc:subject xml:lang="en">MSME taxes</dc:subject>
	<dc:subject xml:lang="en">covid -19 pandemic</dc:subject>
	<dc:description xml:lang="en">This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/2020, by providing MSME tax incentives from 1 percent to 0.5 percent. Taxpayers are expected to take advantage of tax incentives so that they are more obedient in paying taxes to support Pasuruan tax revenues.</dc:description>
	<dc:publisher xml:lang="en">Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2022-08-07</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/pim/article/view/19636</dc:identifier>
	<dc:identifier>10.22437/pim.v10i2.19636</dc:identifier>
	<dc:source xml:lang="en">e-Journal Perdagangan Industri dan Moneter; Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter; 85-90</dc:source>
	<dc:source>2303-1204</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/pim/article/view/19636/13969</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Asadi Asadi, Hermi Sularsih, Sukarno  Himawan Wibisono, Ahmad  Mukoffi</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>