The Effect of Tax Stimulus during the Covid-19 Pandemic in Improving the Performance of Taxpayers
- 10.2991/assehr.k.210525.132How to use a DOI?
- tax stimulus, taxpayers, covid-19
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.
- © 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/).
Cite this article
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 -