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INDONESIA
E-Journal Perdagangan Industri dan Moneter
Published by Universitas Jambi
ISSN : -     EISSN : 23031204     DOI : -
Core Subject : Engineering,
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Articles 2 Documents
Search results for , issue "Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter" : 2 Documents clear
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.
Analis dampak pandemi Covid 19 terhadap pendapatan pengusaha usaha rumah makan dan faktor-faktor yang mempengaruhinya di Kota Jambi Maulidia Imastary Tan; Syamsurijal Tan; Istiqomah Malinda SB
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In general, this study aims to analyze the impact of the COVID-19 pandemic to the income of Restaurant Business in Jambi City. Specifically, the objectives can be formulated in four objectives, namely: 1) To test whether there is a difference in the income of the Restaurant Business before and during the Covid 19 Pandemic; dan 2) To calculate and analyze the factors that affect Restaurant Business Income in Jambi City. The data used is sourced from a survey on restaurant businesses in Jambi City in 3 districts, namely Telanaipura District, Kota Baru District, and Pasar District. The analytical tools used are descriptive statistics and multiple linear regression. The results of the research are : 1), sturtup capital, working time, long effort, and total family burden has significan influence to restaurant business income, while operating capital and education is not significanly.

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