Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Advances in Taxation Research
Fadel Azyumardi Syahban
Universitas Muslim Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Advances in Taxation Research

 1 
How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic Darwis Lannai; Fadel Azyumardi Syahban; Nurfadila Nurfadila; St. Hartati Haeruddin; Subhan Subhan
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.5

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can be concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic.
Co-Authors Darwis Lannai Nurfadila nurfadila St. Hartati Haeruddin Subhan Subhan