Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi
Abstract
The purpose of this study is to identify micro-entrepreneurs who take advantage of tax incentives and MSME actors who invest in loan instruments to increase their business capital or innovate products to attract public attention for the continuity of their business. This research uses explanatory method; the testing hypothesis is formulated using descriptive qualitative data by distributing online questionnaires to micro-entrepreneurs. The total data taken was 84 respondents. The results of the study show that the reaction of micro-entrepreneurs to government policies in the final PPh has no impact on the product innovation of micro-entrepreneurs and investment in loan instruments for micro-entrepreneurs has an impact on product innovation of MSME actors. The final PPh DTP policy has implications for the reaction of micro-entrepreneurs in addressing this policy. Fiscal policy needs to be disseminated to the public, especially micro businesses. Exploration of the concept of fiscal policy refers to the latest regulations governing the DTP final PPh policy.
Keywords: Fiscal Policy; Tax Incentives; Responds Of Small Enterprises; Loan Instrument Investment; Product Innovation
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References
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Priestnall, S. L., Okumbe, N., Orengo, L., Okoth, R., Gupta, S., Gupta, N. N., … Chatterjee, R. (2020). 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析. Endocrine, 9(May), 6. Retrieved from https://www.slideshare.net/maryamkazemi3/stability-of-colloids%0Ahttps://barnard.edu/sites/default/files/inline/student_user_guide_for_spss.pdf%0Ahttp://www.ibm.com/support%0Ahttp://www.spss.com/sites/dm-book/legacy/ProgDataMgmt_SPSS17.pdf%0Ahttps://www.n
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Sugiri, D. (2020). Menyelamatkan Usaha Mikro, Kecil dan Menengah dari Dampak Pandemi Covid-19. Fokus Bisnis : Media Pengkajian Manajemen Dan Akuntansi, 19(1), 76–86. https://doi.org/10.32639/fokusbisnis.v19i1.575
Sunarsih, S., & Fitriyani, F. (2018). Analisis efisiensi asuransi syariah di Indonesia tahun 2014-2016 dengan metode Data Envelopment Analysis (DEA). Jurnal Ekonomi & Keuangan Islam, 4(1), 9–21. https://doi.org/10.20885/jeki.vol4.iss1.art2
Susanti, S., Susilowibowo, J., & Hardini, H. T. (2020). Apakah Pengetahuan Pajak Dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak? Jurnal Akuntansi Multiparadigma, 11(2), 420–431. https://doi.org/10.21776/ub.jamal.2020.11.2.25
Wardhani, Yogama, & Winiati. (2020). Pengaruh Kebijakan Insentif Pajak, Digitalisasi Pajak, dan Kepercayaan Kepada Pemerintah Terhadap Penanganan Dampak Covid-19. www.medcom.id. (2021). 72,6% Pelaku UMKM Terdampak Pandemi. Retrieved from www.medcom.id
Amri, A. (2020). Pengaruh Periklanan Melalui Media Sosial Terhadap UMKM di Indonesia di Masa PAndemi. Jurnal Brand, 2(1), 123–130. Retrieved from https://www.academia.edu/42672824/Dampak_Covid-19_Terhadap_UMKM_di_Indonesia
Aprilia, E. (2021). Pengaruh Insentif Pajak, Kualitas Sumberdaya Manusia, dan Kepuasan Layanan terhadap kepatuhan Wajib Pajak Orang Pribadi.
Banjarmasin, P., HHasanBasry, J., Pelayanan Pajak Pratama Gresik Utara, K., DrWahidin Soedirohusodo, J., Kantor Pelayanan Pajak Pratama Manado, G., Gn Klabat, J., … Manado, K. (2020). “Menjaga Marwah” Insentif Perpajakan yang Berdampak pada Penerimaan Pajak di Indonesia. Jurnal Riset Terapan Akuntansi, 4, 1–11. Retrieved from https://ekonomi.kompas.com/read/2018/12/29/1
Darmalaksana, Garnasih, 2021. (2021). Pulih dari Covid melalui Psikologi: Studi Kasus PPKM Di Indonesia Wahyudin. Pre-Print Kelas Menulis, 1–8. Retrieved from http://digilib.uinsgd.ac.id/40765/
Fatmawati, N. L., & Hakim, A. (2020). Analisis Tingkat Profitabilitas Perbankan Syariah di Indonesia. Jurnal BAABU AL-ILMI: Ekonomi Dan Perbankan Syariah, 5(1), 1. https://doi.org/10.29300/ba.v5i1.3115
Hanoatubun, S. (2020). Dampak Covid-19 terhadap Perekonomian Indonesia.
Herawati, N., & Bandi, B. (2019). Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi. Jurnal Dinamika Akuntansi Dan Bisnis, 6(1), 103–120. https://doi.org/10.24815/jdab.v6i1.13012
Hidayat, R. (2021). Strategi Pengembangan UMKM Di Masa Pandemi Covid-19. Skripsi Universitas Muhammadiyah Palembang. Retrieved from https://repository.ummat.ac.id/3309/
Husnimubaroq, R. (2019). Auditor Switching: Agresivitas Pajak, Corporate Governance, Spesialisasi Industri Auditor, Koneksi Politik dan Karakteristik Perusahaan. Jurnal ASET (Akuntansi Riset), 11(1), 111–122. https://doi.org/10.17509/jaset.v11i1.17421
IAI. (1998). Psak 46 Akuntansi Pajak Penghasilan. 1, 1–25.
Ichsan, I. Z., & Rahmayanti, H. (2020). HOTSEP: Revised Anderson’s taxonomy in environmental learning of COVID-19. European Journal of Educational Research, 9(3), 1257–1265. https://doi.org/10.12973/eu-jer.9.3.1257
Izquierdo, J. L., Almonacid, C., González, Y., Del Rio-Bermudez, C., Ancochea, J., Cárdenas, R., … Soriano, J. B. (2021). The impact of COVID-19 on patients with asthma. European Respiratory Journal, 57(3). https://doi.org/10.1183/13993003.03142-2020
Kartiko, N. D. (2020). Insentif Pajak dalam Merespons Dampak Pandemi Covid-19 pada Sektor Pariwisata.
Kristiana, D. R. (2022). The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable. 5(1), 80–90.
Laura Hardilawati, W. (2020). The Survival Strategy Of Smes During The Covid-19 Pandemic. In Jurnal Akuntansi & Ekonomika (Vol. 10). Retrieved from http://ejurnal.umri.ac.id/index.php/jae
Marfiana, A. (2020). OVERVIEW OF ADDED VALUE-ADDED TAXES IN CONNECTION WITH COVID-19 VIRUS PLAGUE: VAT FACILITIES OR TAX INCENTIVES? Jurnal Manajemen, 6(1), 17–24.
Marlinah, L. (2020). Peluang dan Tantangan UMKM Dalam Upaya Memperkuat Perekonomian Nasional. In Jurnal Ekonomi (Vol. 22).
Merangin, D. I. D., Pattiselanno, F., Mentansan, G., Nijman, V., Nekaris, K. A. I., Pratiwi, A. I. N., … Bismark, M. (2018). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. مجلة اسيوط للدراسات البيئة, 2(2), 2016. Retrieved from https://doi.org/10.1016/j.gecco.2019.e00539%0Ahttps://doi.org/10.1016/j.foreco.2018.06.029%0Ahttp://www.cpsg.org/sites/cbsg.org/files/documents/Sunda Pangolin National Conservation Strategy and Action Plan %28LoRes%29.pdf%0Ahttps://doi.org/10.1016/j.forec
Miharja, M., Salim, E., Nachrawi, G., Putranto, R. D., & Hendrawan, A. (2021). Implementation of Emergency Public Activity Restrictions (PPKM) in Accordance With Human Rights and Pancasila Principles. BIRCI-Journal, (15), 6855–6866. Retrieved from https://doi.org/10.33258/birci.v4i3.2505
Padyanoor, A. (2020). Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. E-Jurnal Akuntansi, 30(9), 2216–2230. https://doi.org/10.24843/EJA.2020.v30.i09.p04
PMK 44/PMK.03/2020 Menteri Keuangan Republik, I. (2020). PMK 44/PMK.03/2020 Tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019. 19, 115.
PP No 23 tahun 2018. (2018). Peraturan Pemerintah No 23 Tahun 2018. Peraturan Pemerintah No. 23, 1–9.
Prajnasari, P. R. (2020). Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak. Jurnal Akuntansi Multiparadigma, 11(3), 613–633. https://doi.org/10.21776/ub.jamal.2020.11.3.35
Priestnall, S. L., Okumbe, N., Orengo, L., Okoth, R., Gupta, S., Gupta, N. N., … Chatterjee, R. (2020). 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析. Endocrine, 9(May), 6. Retrieved from https://www.slideshare.net/maryamkazemi3/stability-of-colloids%0Ahttps://barnard.edu/sites/default/files/inline/student_user_guide_for_spss.pdf%0Ahttp://www.ibm.com/support%0Ahttp://www.spss.com/sites/dm-book/legacy/ProgDataMgmt_SPSS17.pdf%0Ahttps://www.n
Rahadi, D. R. (2020). Konsep Penelitian Kualitatif Plus Tutorial NVivo.
Ramdhan, A. (2020). Kajian Kebijakan Pemberian Insentif Pajak dalam Mengatasi Dampak Virus Corona di Indonesia Tahun 2019. In Jurnal Ilmiah Ilmu Administrasi (Vol. 3). Retrieved from http://ojs.stiami.ac.id
Saletti-cuesta, L., Abraham, C., Sheeran, P., Adiyoso, W., Wilopo, W., Brossard, D., … IOTC. (2020). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Sustainability (Switzerland), 4(1), 1–9. Retrieved from https://pesquisa.bvsalud.org/portal/resource/en/mdl-20203177951%0Ahttp://dx.doi.org/10.1038/s41562-020-0887-9%0Ahttp://dx.doi.org/10.1038/s41562-020-0884-z%0Ahttps://doi.org/10.1080/13669877.2020.1758193%0Ahttp://sersc.org/journals/index.php/IJAST/article
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Partial Least Squares Structural Equation Modeling. In Handbook of Market Research (pp. 1–40). https://doi.org/10.1007/978-3-319-05542-8_15-1
Sugiri, D. (2020). Menyelamatkan Usaha Mikro, Kecil dan Menengah dari Dampak Pandemi Covid-19. Fokus Bisnis : Media Pengkajian Manajemen Dan Akuntansi, 19(1), 76–86. https://doi.org/10.32639/fokusbisnis.v19i1.575
Sunarsih, S., & Fitriyani, F. (2018). Analisis efisiensi asuransi syariah di Indonesia tahun 2014-2016 dengan metode Data Envelopment Analysis (DEA). Jurnal Ekonomi & Keuangan Islam, 4(1), 9–21. https://doi.org/10.20885/jeki.vol4.iss1.art2
Susanti, S., Susilowibowo, J., & Hardini, H. T. (2020). Apakah Pengetahuan Pajak Dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak? Jurnal Akuntansi Multiparadigma, 11(2), 420–431. https://doi.org/10.21776/ub.jamal.2020.11.2.25
Wardhani, Yogama, & Winiati. (2020). Pengaruh Kebijakan Insentif Pajak, Digitalisasi Pajak, dan Kepercayaan Kepada Pemerintah Terhadap Penanganan Dampak Covid-19. www.medcom.id. (2021). 72,6% Pelaku UMKM Terdampak Pandemi. Retrieved from www.medcom.id
Published
2023-03-26
How to Cite
KRISTIANA, Deranika Ratna; KRISTIANTI, Ika Puspita.
Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 3, p. 830-844, mar. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/97566>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i03.p18.
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