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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Amnesty: Jurnal Riset Perpajakan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Kewirausahaan
Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Paradoks : Jurnal Ilmu Ekonomi

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Pengaruh Insentif Pajak Terhadap Kinerja Keuangan UMK Di Kota Makassar Fitri Ramadhani; Ratna Sari; Muhammad Arif
Paradoks : Jurnal Ilmu Ekonomi Vol. 4 No. 1 (2021): Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Taxes are the largest source of revenue in Indonesia. Sources of tax revenue come from many sectors, one of which is UMKM. Micro, Small and Medium Enterprises (UMKM) are businesses or businesses carried out by individuals, groups, small business entities, and households. Indonesia as a developing country makes UMKM the main foundation of the community's economic sector. This study aims to determine whether there is a positive effect of 0.5% tax incentives on the financial performance of UMK in Makassar City. This study uses a quantitative research approach. The sample in this study were 30 UMK in the city of Makassar. Data collection techniques using observation, interviews and documentation. The data analysis technique used to answer the hypothesis is simple linear regression. The results of this study indicate that the 0.5% tax incentive variable has a significant level of 0.000, which is smaller than 0.05. A decent t value of +8,395 indicates that the effect given is positive on the dependent variable. So it can be said that the 0.5% tax incentive has a positive and significant effect on the financial performance of UMK in the city of Makassar.
Co-Authors Abd. Rahman Mus Abdul Rahman Mus Andi Nurwanah Anggu Batari Mulyadi Dika Citra Sari Payapo Eka Ariaty Arfah Fadliah Nasaruddin Fadliah Nasaruddin Fifi Nurafifah Ibrahim Fitri Ramadhani Gustaf Rogers Silalahi Hamzah Ahmad Junaid, Asriani Kurnia Rahman Lola Venna Pahlevi Muh Su’un Muhammad Arif Muhammad Arsyad Muhammad Sandy Fajar Muslim Muslim Naila Putri Aulia Nur Khaeriyani Chaerul Nurfadila Nurfadila nurfadila Randiansyah Randiansyah Recky Suhartanto Lawata Subhan Subhan Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Ummu Kalsum Wardaningsi Wardaningsi Zulfadli Yusuf