Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021)

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Analysis of Income Tax Incentives to Micro, Small and Medium Enterprises (MSME) Affected by the Corona Virus Disease Pandemic 2019 (COVID-19)

Authors
Santi Wulandari1, Ahmad Redi1, *
1Faculty of Law, Universitas Tarumanagara, Jakarta, Indonesia
*Corresponding author. Email: ahmadr@fh.untar.ac.id
Corresponding Author
Ahmad Redi
Available Online 21 April 2022.
DOI
10.2991/assehr.k.220404.108How to use a DOI?
Keywords
COVID-19; pandemic; tax income; incentives; MSME
Abstract

The COVID-19 pandemic has made a huge impact on people’s social life in all sectors. Social distancing policies have brought about a big change in people’s lifestyles. Deteriorating economic conditions due to the pandemic have made it difficult for people, especially business actors, to make sales, fulfill obligations or pay debts, and have difficulty paying taxes. Taxes have a function as a tool to regulate society in the economic, social, and political fields to reach a certain goal. The government has implemented a package of economic policies such as fiscal, monetary, and financial services regulation as a measure to reduce the impact of the COVID-19 pandemic. The provision of income tax incentives is one of the fiscal policies provided by the government to Micro, Small, and Medium Enterprises (MSME) actors is expected to cope with the impact of COVID-19. The provision of tax incentives to business actors is expected to create a multiplier effect so that public welfare is guaranteed. Therefore, the writing of this thesis will focus on the regulations of income tax incentives for MSME actors and their urgency in the national economic recovery.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
21 April 2022
ISBN
10.2991/assehr.k.220404.108
ISSN
2352-5398
DOI
10.2991/assehr.k.220404.108How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

risenwbib
TY  - CONF
AU  - Santi Wulandari
AU  - Ahmad Redi
PY  - 2022
DA  - 2022/04/21
TI  - Analysis of Income Tax Incentives to Micro, Small and Medium Enterprises (MSME) Affected by the Corona Virus Disease Pandemic 2019 (COVID-19)
BT  - Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021)
PB  - Atlantis Press
SP  - 691
EP  - 698
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220404.108
DO  - 10.2991/assehr.k.220404.108
ID  - Wulandari2022
ER  -