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All Journal E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika E-Jurnal Akuntansi Universitas Udayana Moneter : Jurnal Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI JAZ: Jurnal Akuntansi Unihaz JAPI (Jurnal Akses Pengabdian Indonesia) Jurnal Buana Akuntansi Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Perspektif Pembiayaan dan Pembangunan Daerah JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Magister Akuntansi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Seminar Nasional Ilmu Terapan
Ahmad Mukoffi
Accounting Study Program, Faculty Of Economics, Tribhuwana Tunggadewi University, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : E-Journal Perdagangan Industri dan Moneter

 1 
Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19 Asadi Asadi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
e-Journal Perdagangan Industri dan Moneter Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

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.
Co-Authors Adelsiana Lero Kaka Adrian Junaidar Handayanto Agustinus Soemardi Soebagio Agustinus Soemardi Soebagio Asadi Asadi As’adi As’adi Cakti Indra Gunawan Dwi Susanti, Rizki Aprilia Ekasari, Luh Dian Elly Lestari Febriana Maria Luan Felagiana Tato Fidyah Arini Kusuma Wardhani Hendrik Suhendri Hermi Sularsih Hermi Sularsih Karolina Kontesa Leonarda Bau Luh Dina Ekasari Luh Dina Ekasari Luh Dina Ekasari Maria Savira Nifanngeljau, Johanis Nofrida Herlinda Ren Rahayu, Fransiska Riski Aprilia Dwi Suanti Roswita Ina Reda Soko Wikardojo Sri Andika Sukarno Himawan Sukarno Himawan Sukarno Himawan Wibisono Sumarno Sumarno Vindi Slamet Sesari Willy Trihardianto Yayuk Sulistiyowati Yosepha Cristina Perawati Yuliana Sagitarini