Income Journal: Accounting, Management and Economic Research
Vol 2 No 2 (2023): August Edition

Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional Pada Pelaku UMKM yang Terdampak Covid-19 Di KPP Pratama Parepare

Magfiratuh Ihqram (Politeknik Bosowa)
Imron Burhan (Politeknik Bosowa)
Sri Sari (Politeknik Bosowa)

Article Info

Publish Date
10 Sep 2023

Abstract

The purpose of this study was to determine the Effect of Tax Incentives on the Effectiveness of the National Economic Recovery Policy (PEN) on UMKM Actors Affected by Covid-19 at KPP Pratama Parepare. This study uses quantitative research that processes primary data and secondary data with data collection techniques using questionnaires. The number of samples in this study were 100 UMKM Taxpayers. The data analysis technique used is multiple linear regression analysis using SPSS 20. The results show that tax incentives affect the effectiveness of the national economic recovery (PEN) policy on UMKM actors affected by COVID-19. The national economic recovery policy in providing this tax incentive to UMKM actors affected by COVID-19 can increase UMKM income.

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Journal Info
Income Journal: Accounting, Management and Economic Research
Website

Abbrev

income

Publisher

PT Bone Jaya Kreatif

Subject

Economics, Econometrics & Finance Education Other

Description

Income Journal. is an open access, peer-reviewed, International Journal, that provides rapid publication of research articles, review articles and short communications in all subjects. The journal is devoted towards broadcasting of knowledge related to the “ALL RESEARCH Accounting, Management and ...