The Effect of Tax Stimulus during the Covid-19 Pandemic in Improving the Performance of Taxpayers

DOI

10.2991/assehr.k.210525.132How to use a DOI?

Keywords

tax stimulus, taxpayers, covid-19

Abstract

Due to the Covid-19 pandemic outbreak, the economy tends to experience sluggishness, to increase the enthusiasm of the business world, especially MSMEs, the government issued a policy of providing various fiscal stimuli. In this study, the authors focused on the direct effect of the provision of stimulus on the field of MSMEs. A qualitative method with purposive sampling data collection technique was used in the study. The MSME which the writer took as the sample of the study is the MSME which is engaged in the culinary field. From the results of research, MSME business actors do not know the type of fiscal stimulus and assume that government assistance such as Pre-employment, PKH and others is a fiscal stimulus and structured counseling of which MSME business actors who are taxpayers can take advantage.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Hadion Wijoyo
AU  - Mada Faisal Akbar
AU  - Abdul Rahman Safiih
AU  - Dodi Prasada
AU  - Ade Yusuf
AU  - Agus Sudarsono
AU  - W Widiyanti
PY  - 2021
DA  - 2021/05/26
TI  - The Effect of Tax Stimulus during the Covid-19 Pandemic in Improving the Performance of Taxpayers
BT  - Proceedings of the 2nd Annual Conference on Education and Social Science (ACCESS 2020)
PB  - Atlantis Press
SP  - 481
EP  - 483
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210525.132
DO  - 10.2991/assehr.k.210525.132
ID  - Wijoyo2021
ER  -