PERSEPSI UMKM TERHADAP INSENTIF PAJAK DIMASA PANDEMI COVID-19

Abstract

This study aims to determine the perception of MSMEs on
tax incentives during the Covid-19 pandemic. In
approximately one year, the whole world is experiencing a
major crisis due to a virus called corona or Covid-19 which
caused a world pandemic. Indonesia is also one of the
countries with the most virus cases in Asia. So that the
government has taken various ways to reduce the spread of
the Covid-19 virus, one of which is the implementation of
Large-Scale Social Restrictions (PSBB), so that it has a
wide impact on various business sectors to be hampered
until it decreases, which causes an economic crisis,
especially for MSMEs. The impact of this pandemic is also
felt in the taxation sector. Where, taxes are a source of
state revenue. The government issued a new policy on
MSME tax incentives contained in PMK Number
44/PMK.03/2020, namely Final PPh based on Government-
borne PP 23 (DTP). This policy aims to sustain MSME
business, encourage public participation and knowledge of
taxation. Qualitative data analysis techniques are carried
out by collecting data, sorting data, presenting and
analyzing data, and concluding data. Based on the results
of in-depth interviews with five sources, it shows that they
really appreciate the tax incentive policy.