How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic

Darwis Lannai, Fadel Azyumardi Syahban, N. Nurfadila, St. Hartati Haeruddin, S. Subhan
{"title":"How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic","authors":"Darwis Lannai, Fadel Azyumardi Syahban, N. Nurfadila, St. Hartati Haeruddin, S. Subhan","doi":"10.60079/atr.v1i1.5","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can be concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic.","PeriodicalId":117516,"journal":{"name":"Advances in Taxation Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Taxation Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.60079/atr.v1i1.5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can be concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic.
2019冠状病毒病大流行期间,税收政策和商业战略如何影响中小微企业
本研究的目的是确定科拉卡市疫情期间税收政策和商业战略对中小微企业行为者的影响。这类研究包括定量描述性研究。研究对象为科拉卡市科拉卡区中小企业。样本的选取采用目的抽样的方法,根据既定的标准,选取52名受访者作为样本。研究结果表明:在疫情期间,税收政策对Kolaka市中小微企业行为体有显著的正向影响。该税收政策是对受2019年冠状病毒病大流行影响的纳税人的税收优惠政策。第二项是在科拉卡市大流行期间对中小微企业行为体产生积极和重大影响的商业战略。所讨论的商业策略是在线营销。根据讨论的结果,可以得出结论,在这种情况下,税收政策对中小微企业行为者来说是税收密集型的,在疫情期间,人们认为这对中小微企业行为者非常有利,这项税收政策为中小微企业行为者增加税收知识提供了好处。通过使用业务战略,在线营销是中小微企业行为者在疫情期间重新增加业务活动的正确策略。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信