Anteseden pemanfaatan insentif PPh final UMKM di masa pandemi

Anteseden pemanfaatan insentif PPh final UMKM di masa pandemi

The utilization of tax incentives, especially the incentive of final income tax of MSMEs (micro, small, and medium enterprises), is still considered low from the predetermined allocation. This study aims to analyze the factors that influence the utilization of MSMEs' final income tax incentives...

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Bibliographic Details
Main Author: Usman Nur Hamzah
Format: Article
Language:Indonesian
Published: Universitas Pamulang 2022-12-01
Series:Keberlanjutan
Subjects:
covid 19
insentif pajak
umkm
Online Access:https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/14645
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