Government Wrong Policy Provides Tax Incentives to MSMEs During the Covid-19 Pandemic

DOI

10.2991/assehr.k.220204.035How to use a DOI?

Keywords

Sustainability of MSME; tax incentives; Covid-19; New Normal Era

Abstract

The Covid-19 Pandemic period has passed for the past 2 (two) years, causing changes in the order of life, both in the world and in Indonesia. All activities are carried out online, including in work and business. Various government policies have been carried out to support the country’s economy by increasing the implementation of policies in the business sector. The economic stimulus provided to the community and MSMEs includes pre-employment cards, presidential assistance to MSMEs, and tax incentives. The policy aims to support MSME businesses, encourage public participation and knowledge of taxation. Qualitative data analysis techniques are carried out by collecting, sorting, analyzing sources of legal material, and finally concluding the data. Based on the results of the study, the MSME economic rescue policy made by the Government of the Republic of Indonesia was deemed less effective because health services to the community were not felt. According to the utility theory, citizens as a society need to be saved by implementing policies in the health sector first, then policies in the economic field are implemented.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Tri Murti Lubis
AU  - Sunarmi Sunarmi
PY  - 2022
DA  - 2022/02/15
TI  - Government Wrong Policy Provides Tax Incentives to MSMEs During the Covid-19 Pandemic
BT  - Proceedings of the Second International Conference on Public Policy, Social Computing and Development (ICOPOSDEV 2021)
PB  - Atlantis Press
SP  - 218
EP  - 227
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220204.035
DO  - 10.2991/assehr.k.220204.035
ID  - Lubis2022
ER  -