Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants...

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Bibliographic Details
Main Authors: Imam Agus Faisol, Tito IM. Rahman Hakim
Format: Article
Language:English
Published: Universitas Airlangga 2021-04-01
Series:TIJAB (The International Journal of Applied Business)
Subjects:
Online Access:https://e-journal.unair.ac.id/TIJAB/article/view/25938