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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) IQTISHADIA Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah Ziswaf : Jurnal Zakat dan Wakaf Jurnal Al-Qardh KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Pajak Indonesia (Indonesian Tax Review) TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman El-Barka: Journal of Islamic Economics and Business Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam AL-ARBAH: Journal of Islamic Finance and Banking Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy Relevance: Journal of Management and Business Journal Of Islamic Social Finance Management Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy
Utari Evy Cahyani
Universitas Islam Negeri Syeh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Pajak Indonesia (Indonesian Tax Review)

 1 
APAKAH INSENTIF PAJAK MENINGKATKAN KINERJA UMKM INDONESIA? Ahmad Afandi Ahmad Afandi; Try Mahendra Siregar; Darwis Harahap; Utari Evy Cahyani
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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Abstract

MSMEs are the backbone of a country's economy and development and it can make a significant contribution to sustainable economic growth. The government, a regulator, carries out one of the taxation functions, namely the taxation function by providing tax incentives to MSMEs. This research was conducted in purpose of knowing the effect of tax incentives on the performance of Indonesian MSMEs and determining on the innovations that mediate these two variables. The data was collected from 110 business actors and analyzing with a partial least squares feature model approach (SEM-PLS). The result approved all the hypotheses as the tax incentives and innovation had a significant effect on MSME performance and tax incentives had a significant effect on business innovation. The innovation is considered as mediator on the relationship between tax incentives and the performance of Indonesian MSMEs. This research has expected to contribute for regulators to continue the supervision of MSMEs so that they use tax incentives properly for the sustainability of Indonesian MSMEs. The government needs to supervise the provision of final PPh tax incentives to MSMEs so that they run according to policy objectives. UMKM merupakan tulang punggung perekonomian dan pembangunan suatu negara serta dapat memberikan kontribusi yang signifikan terhadap pertumbuhan ekonomi yang berkelanjutan. Pemerintah sebagai regulator menjalankan salah satu fungsi perpajakan dengan memberikan insentif pajak kepada UMKM. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif pajak terhadap kinerja UMKM Indonesia dan variabel inovasi memediasi kedua variabel tersebut. Data dikumpulkan dari 110 pelaku usaha dan dianalisis menggunakan pendekatan partial least square feature model (SEM-PLS). Hasil tersebut sesuai dengan semua hipotesis karena insentif pajak dan inovasi berpengaruh signifikan terhadap kinerja UMKM dan insentif pajak berpengaruh signifikan terhadap inovasi usaha. Inovasi ini dianggap sebagai mediator hubungan antara insentif pajak dengan kinerja UMKM Indonesia. Penelitian ini diharapkan dapat memberikan kontribusi kepada regulator untuk terus mengawasi UMKM agar menggunakan insentif pajak dengan baik demi keberlangsungan UMKM Indonesia. Pemerintah perlu mengawal pemberian insentif pajak PPh final kepada UMKM agar berjalan sesuai tujuan kebijakan.
Co-Authors Ahmad Afandi Ahmad Afandi Ahmad Afandi Aisa Manilet Darwis Harahap Dia Purnama Sari Dia Purnama Sari Dia Purnama Sari Dia Purnama Sari Fitri Yani Lusi Yanti Itsla Yunisva Aviva Itsla Yunisva Aviva Itsla Yunisva Aviva Misnen Ardiansyah Misnen Ardiansyah, Misnen Rizal Ma'ruf Amidy Siregar Rodame Monitorir Napitupulu Rukiah Lubis Siregar, Fatahuddin Aziz Siswanto Masruri Siswanto Masruri Sunaryati Sunaryati Sunaryati Sunaryati Syafiq Mahmadah Hanafi Syafiq Mahmadah Hanafi Try Mahendra Siregar Zulaika Matondang