Pengaruh Dampak Pandemi Covid-19 dan Pemanfaatan Insentif Pajak Terhadap Keberlangsungan Usaha UMKM di Kota Palembang

Agustin, Refina (2023) Pengaruh Dampak Pandemi Covid-19 dan Pemanfaatan Insentif Pajak Terhadap Keberlangsungan Usaha UMKM di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study explains that the emergence of the Covid-19 pandemic has made the Indonesian economy decline, especially the micro small and Medium Enterprises sector which has suffered a lot of losses and there are several micro small and Medium Enterprises that are not operating again so that the government provides policies to help economic recovery, namely providing tax incentives. Therefore this study aims to determine the effect of the Covid-19 pandemic and the use of tax incentives on the sustainability of micro small and Medium Enterprises businesses in Palembang City. The data used is primary data, using a random purposive sampling method as a sampling method carried out on micro small and Medium Enterprises with the criteria of business actors who have taken advantage of tax incentives, and obtaining a total sample of 100 using the lameshow formula. This hypothesis testing uses the SPSS Version 22 program. This study uses multiple linear regression analysis showing the results that the Covid-19 pandemic has an effect on business continuity and the use of tax incentives has an effect on business continuity.

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