Pengaruh pembebasan pajak UMKM terhadap kinerja usaha pada UMKM Kelurahan Tlogomas Kota Malang di masa Pandemi Covid-19

Authors

  • Risnaningsih Risnaningsih Universitas Tribuana Tunggadewi
  • Hendrik Suhendri Universitas Tunggadewi
  • Nuni Rosmiati Selan Universitas Tribuana Tunggadewi

DOI:

https://doi.org/10.26905/j.bijak.v4i1.7473

Keywords:

Tax Exemption, Business Performance, Covid-19 Pandemic, MSME

Abstract

This study was conducted to examine the effect of the MSME tax exemption on business performance during the COVID-19 pandemic in MSMEs in the Tlogomas village. The sampling technique using the Slovin formula was obtained a minimum sample of 32 respondents. Data analysis technique using simple linear regression test. The results showed that the MSME tax exemption had a positive and significant impact on business performance during the covid-19 pandemic.

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References

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Published

2022-05-12

How to Cite

Risnaningsih, R., Suhendri, H., & Selan, N. R. (2022). Pengaruh pembebasan pajak UMKM terhadap kinerja usaha pada UMKM Kelurahan Tlogomas Kota Malang di masa Pandemi Covid-19. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 4(1), 31–37. https://doi.org/10.26905/j.bijak.v4i1.7473

Issue

Vol. 4 No. 1 (2022): February 2022

Section

Articles

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JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.