Government Efforts to Increase MSME Sales in Indonesia

Social Assistance ◽

Tax Incentives ◽

Purchasing Power ◽

Government Assistance ◽

The Government ◽

When the Covid-19 pandemic in Indonesia, Indonesia’s economy experienced a very drastic decline. The government is also preparing a strategy to save micro, small, and medium enterprises (MSMEs) by providing social assistance, tax incentives, relaxation, and credit restructuring, to expand financing. Many efforts to develop and empower MSMEs have been carried out by the Central Government, Provinces, Districts, and Cities, including state-owned enterprises and regional-owned enterprises. The government has prepared a budget of Rp 28 trillion to help business capital to 12 million small and ultra micro entrepreneurs by 2020. The purpose of government assistance is to increase people's purchasing power, reduce poverty and unemployment.

Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

TIJAB (The International Journal of Applied Business) ◽

10.20473/tijab.v5.i1.2021.71-80 ◽

2021 ◽

Vol 5 (1) ◽

pp. 71

Author(s):

Imam Agus Faisol ◽

Tito IM. Rahman Hakim

Keyword(s):

Financial Burden ◽

Value Added ◽

Tax Incentives ◽

Incentive Scheme ◽

Tax Incentive ◽

Medium Enterprise ◽

The Government ◽

Medium Enterprises ◽

Depth Interviews

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.

SMEs CREATIVE ECONOMY IN THE COVID-19

Archives of Business Research ◽

10.14738/abr.91.9581 ◽

2021 ◽

Vol 9 (1) ◽

pp. 97-105

Author(s):

Endang Sungkawati

Keyword(s):

Financial Sector ◽

Debt Relief ◽

Creative Economy ◽

Purchasing Power ◽

The Government ◽

Small and Medium Enterprises (SMEs), which experienced a decline due to the COVID-19 pandemic, where MSMEs experienced a decline in terms of capital, marketing, labor, and their assets. MSMEs, which have been said to be productive economic enterprises that are quite strong, are powerless to face the crisis during the Covid 19 pandemic. The government has issued several policies related to decreased income due to the Covid-19 outbreak by providing incentives in the financial sector, namely debt relief for MSME players. The government also encourages MSMEs to innovate and be creative by taking advantage of this geographical advantage into opportunities. In addition, the government also needs to provide a stimulus to maintain people's purchasing power in the midst of this crisis so that the benefits provided to the economy can be felt.

Pendampingan UMKM di Kabupaten Karawang dalam Memaksimalkan Pemanfaatan Insentif Pajak Selama Masa Pandemi

AKSIOLOGIYA Jurnal Pengabdian Kepada Masyarakat ◽

10.30651/aks.v5i4.10681 ◽

2021 ◽

Vol 5 (4) ◽

pp. 580

Author(s):

Endang Mahpudin ◽

Annisa Agnia ◽

Mineva Riskawati Vitaningrum

Keyword(s):

Focus Group ◽

Focus Group Discussion ◽

Group Discussion ◽

Tax Incentives ◽

Time Sharing ◽

Service Activity ◽

Online Forms ◽

The Government ◽

Kegiatan pengabdian ini bertujuan untuk mengedukasi Usaha Mikro, Kecil dan Menengah serta memberikan pendampingan dalam mendapatkan haknya yang berupa insentif pajak selama pandemi covid-19 yang berada di wilayah Kabupaten Karawang. Terdapat 3 tahap dalam metode pengabdian ini. Tahap pertama adalah metode focus group discussion dan sharing time. Tahap kedua yaitu sosialisasi secara daring dengan menggunakan aplikasi berupa zoom. Tahap ketiga yaitu tahap aksi yang berupa pendampingan bagi UMKM Binaan. Berdasarkan kegiatan yang telah dilakukan UMKM Binaan mendapatkan hasil berupa surat keterangan PP 23 Final 0,5% ditanggung pemerintah, pengisian e-form secara online serta pembukuan secara sederhana. Kegiatan pengabdian ini harus dilakukan secara terus menerus setiap tahunnya untuk menciptakan UMKM yang naik kelas serta meningkatkan kepatuhan perpajakan baik bagi para pelaku UMKM maupun masyarakat publik.Assistance of MSMEs in Karawang Regency in Maximizing the Utilization of Tax Incentives During the PandemicABSTRACTThis service activity aims to educate Micro, Small, and Medium Enterprises and provide assistance in obtaining their rights in the form of tax incentives during the Covid-19 pandemic in the Karawang Regency area. I have only three stages in this method of devotion. The first stage is the focus group discussion method and time-sharing. The second stage is bold socialization using an application in the form of zoom. The third stage is the action stage in the form of mentoring-assisted MSME. Based on the Assisted MSME's activities, the results are in the form of a letter of PP 23 Final 0.5% borne by the government, filling out online forms, and simple bookkeeping. This service activity must be carried out continuously every year to create “UMKM Naik Kelas” and increase taxation for both MSME players and the public.Kata Kunci: Tax Insentive; Service; UMKM

Opportunities and Challenges Faced by Small and Medium Enterprises in Uzbekistan

Olsztyn Economic Journal ◽

10.31648/oej.6852 ◽

2020 ◽

Vol 15 (4) ◽

pp. 285-299

Author(s):

Olimjon Gaybullaev ◽

Marian Oliński

Keyword(s):

Interest Rates ◽

Tax Incentives ◽

Allocation System ◽

Tax Benefits ◽

The Government ◽

Medium Enterprises ◽

National Economies ◽

Poor Infrastructure ◽

New Jobs

Small and medium enterprises (SMEs) are a pillar of economic development in most national economies - both more and less developed. Enterprises of this type, being more flexible than large entities, are better able to use the opportunities created by the environment. Nevertheless, in the course of their activity, they also face numerous challenges. Thus, the purpose of the presented research is to identify the opportunities created and existing challenges in the development of SMEs in Uzbekistan in recent years. According to the opinion of 384 respondents (CAWI), the most important opportunities created by the government involved tax benefits and subsidies, preferences for export products and tax incentives for those creating new jobs. At the same time, the most important challenges were poor infrastructure, lack of skilled specialists, problems with the credit allocation system and high-interest rates.

STUDI KUALITATIF : DAMPAK KEBIJAKAN INSENTIF PAJAK USAHA KECIL DAN MENENGAH TERHADAP KEPATUHAN PAJAK DAN PENERIMAAN NEGARA

JURNAL MANAJEMEN KEUANGAN PUBLIK ◽

10.31092/jmkp.v3i2.620 ◽

2019 ◽

Vol 3 (2) ◽

pp. 36-45

Author(s):

Yotasa Raidah Khairiyah ◽

Muhammad Heru Akhmadi

Keyword(s):

Government Regulation ◽

Tax Incentives ◽

State Revenue ◽

Before And After ◽

Incentive Policies ◽

The Government ◽

Medium Enterprises ◽

Tax Payers ◽

The Impact

Government Regulation Number 23 of 2018 is a form of tax incentives given by the government to tax payers for Micro, Small and Medium Enterprises (MSMEs). The regulations aim at realizing fair taxation and increasing state revenue. Data from the Ministry of UKM shows that the number of MSMEs in Indonesia until 2018 is 64,194,057 units and absorbs 107,376,540 people. This study examines the compliance of SMEs in paying taxes before and after the enactment of tax incentives. Using a qualitative approach, this study seeks to explain the impact of incentive policies on MSME taxpayer compliance and state revenue. Respondents were observed in the South of Tangerang city area with interview techniques. The results of the study showed that in terms of compliance, statistically 2016-2018 showed an increase in registered taxpayers, but the SMEs did not voluntarily pay taxes because they felt they had not benefited directly. In addition, the ability to keep books is still limited. This has an impact on the side of state revenue, which is still low tax revenue from the MSME sector when compared to taxation revenues from other sectors

PELATIHAN PEMANFAATAN INSENTIF PAJAK BAGI UMKM PADA MASA PANDEMI COVID-19

SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan ◽

10.31764/jpmb.v5i1.6437 ◽

2021 ◽

Vol 5 (1) ◽

pp. 310

Author(s):

Vhika Meiriasari ◽

Mutiara Kemala Ratu ◽

Andini Utari Putri

Keyword(s):

Community Service ◽

Income Tax ◽

Tax Incentives ◽

Additional Information ◽

Incentive Program ◽

Tax Incentive ◽

Service Activity ◽

The Government ◽

ABSTRAKKegiatan Pengabdian Kepada Masyarakat ini dilakukan bertujuan memberikan informasi perpajakan bagi UMKM agar dapat memanfaatkan program Insentif Pajak yang diberikan Pemerintah pada UMKM di masa Pandemi COVID-19. Pada tahun 2020, ada sekitar 280.000 wajib pajak UMKM yang memanfaatkan atau sekitar 65% dari target. Yang artinya hanya 65% UMKM yang memanfaatkan insentif pajak tersebut. Insentif pajak merupakan kebijakan perpajakan yang diberikan oleh pemerintah kepada wajib pajak tertentu baik individu atau organisasi yang mendukung pemerintah, yang digunakan dalam memberikan dorongan dan kemudahan bagi wajib pajak agar tetap patuh dalam menjalankan kewajiban perpajakannya baik sekarang maupun di masa mendatang. Dimana Pandemi Covid-19 berdampak terhadap semua Usaha Mikro Kecil Menengah (UMKM) yang menjadi penopang perkembangan ekonomi Indonesia, banyak usaha UMKM di Indonesia mengalami penurunan omzet penghasilan bahkan sampai menutup usahanya dikarenakan kebangkrutan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan cara Sosialisasi dan Pelatihan. Sosialisasi mengenai PMK Nomor 82/PMK.03/2021 yang kemudian dilanjutkan dengan pelatihan insentif pajak usaha mikro kecil menengah (UMKM) atau PPh final DTP. Hasil dari kegiatan ini ditemukan bahwa pelaku UMKM banyak yang belum paham cara menghitung dan menyetor Pajak Penghasilan UMKM dikarenakan terbatasnya sumber daya yang dimiliki. Dan setelah mengikuti kegiatan ini diharapkan dapat memberikan tambahan informasi dan kemampuan peserta dalam menghitung dan menyetor Pajak Penghasilan UMKM serta memanfaatkan program insentif pajak UMKM di masa Pandemi COVID-19. Kata kunci: insentif pajak; PPh final; UMKM; lapor pajak. ABSTRACTThis Community Service activity is carried out with the aim of providing tax information for MSMEs so that they can take advantage of the Tax Incentive program provided by the Government to MSMEs during the COVID-19 Pandemic. In 2020, there are around 280,000 MSME taxpayers who utilize or around 65% of the target. This means that only 65% of MSMEs take advantage of these tax incentives. Tax incentives are tax policies provided by the government to certain taxpayers, both individuals or organizations that support the government, which are used to provide encouragement and convenience for taxpayers to remain obedient in carrying out their tax obligations both now and in the future. Where the Covid-19 Pandemic has an impact on all Micro, Small and Medium Enterprises (MSMEs) which are the pillars of Indonesia's economic development, many MSME businesses in Indonesia have experienced a decline in income turnover and even closed their businesses due to bankruptcy. The method of implementing community service activities is carried out by means of socialization and training. Socialization regarding PMK Number 82/PMK.03/2021 which was then followed by training on tax incentives for micro, small and medium enterprises (UMKM) or final PPh DTP. The results of this activity found that many MSME actors did not understand how to calculate and deposit MSME Income Tax due to limited resources. And after participating in this activity, it is expected to be able to provide additional information and participants' abilities in calculating and depositing MSME Income Tax and taking advantage of the MSME tax incentive program during the COVID-19 Pandemic. Keywords:. tax Incentives; final income tax; MSMEs; tax report.

DAMPAK RELAKSASI PPh UMKM DI MASA PANDEMI COVID-19

JURNAL ABDIKARYASAKTI ◽

10.25105/ja.v1i2.10033 ◽

2021 ◽

Vol 1 (2) ◽

pp. 79

Author(s):

Susi Dwi Mulyani ◽

Victor Siagian ◽

Henik Hari Astuti Astuti ◽

Aris Riantori Faisal ◽

Giawan Nur Fitria

Keyword(s):

Income Tax ◽

Government Regulation ◽

Virus Disease ◽

Tax Incentives ◽

Indonesian Government ◽

Ministry Of Finance ◽

The Government ◽

Medium Enterprises ◽

The Impact

<em>Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.</em>

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽

10.32546/lq.v1i2.146 ◽

2018 ◽

Vol 1 (2) ◽

pp. 159-166

Author(s):

Muchtar Riva’i

Keyword(s):

Government Regulation ◽

Economic Community ◽

The Law ◽

The Government ◽

Medium Enterprises ◽

Article 5 ◽

Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

Analysing spatial interdependence among the 2011 Thailand flood-affected small and medium enterprises for reduction of disaster recovery time period

Geoenvironmental Disasters ◽

10.1186/s40677-021-00180-4 ◽

2021 ◽

Vol 8 (1) ◽

Author(s):

Shubham Pathak ◽

Jorge Chica Olmo

Keyword(s):

Disaster Recovery ◽

Spatial Econometric ◽

Middle Income ◽

Management Planning ◽

Accurate Perception ◽

The Government ◽

Medium Enterprises ◽

Disaster Management Planning ◽

The Impact

AbstractNatural disasters have been a significant hurdle in the economic growth of middle-income developing countries. Thailand has also been suffering from recurring flood disasters and was most which are severely affected during the 2011 floods. This paper aims to identify the various factors that impact the speed of disaster recovery among the Small and Medium Enterprises (SMEs) severely affected by the floods in Pathumthani province in central Thailand, and how it is related to its speed decision of neighbours SMEs. The methodology adopts a spatial econometric model, to analysis and understand each of the chosen factors’ impact. The findings include the impact of disaster resilience, mitigation and planning at the SME level as well as the government level. The absence of accurate perception of actual risk, flood insurance and disaster management planning before the 2011 floods had contributed to the severity of the impacts during the 2011 floods.

Analisis Dampak Toko Modern Terhadap Keberadaan Usaha Mikro, Kecil, Menengah Di Kota Padangsidimpuan

AT-TAWASSUTH: Jurnal Ekonomi Islam ◽

10.30829/ajei.v4i1.4415 ◽

2021 ◽

Vol 4 (1) ◽

pp. 208

Author(s):

Rahmat Kurniawan ◽

Azhar Azhar

Keyword(s):

Human Resources ◽

Negative Impact ◽

Positive Impact ◽

City Government ◽

Banking Institutions ◽

The Government ◽

Medium Enterprises ◽

Role Of The Government

This research is to find out the perceptions of micro, small and medium enterprises to modern stores, MSME partnerships with modern stores, constraints, and the role of the government in overcoming the problems of modern shops and MSMEs in Padangsidimpuan City. This research is a descriptive qualitative study by conducting in-depth interviews. The results showed the perception of MSMEs towards modern stores had a negative and positive impact. The negative impact, the income of MSMEs has decreased. The positive impact, the presence of modern stores motivates MSMEs to evaluate themselves from modern stores. The partnership established by MSMEs with modern stores is the use of business locations provided by modern stores. The constraints of MSMEs are business capital, human resources, business legality, business permits and products, while the constraints of modern stores are business permits, human resources and partnerships with MSMEs. The role of the City Government of Padangsidimpuan is for modern stores, namely to give an appeal not to add to modern store outlets and to call for partnerships in terms of marketing local MSME products. For MSMEs, facilitate MSMEs with banking institutions in terms of providing venture capital, training and guidance to MSMEs, and making packaging houses.