Digital Cultural Transformation And Tax Incentive Tax Policies: The Effect On Business Continuity Of MSMEs In Tegal City During The Covid-19 Pandemic

Mei Rani, Amalia and Yuniarti, Herwinarni (2022) Digital Cultural Transformation And Tax Incentive Tax Policies: The Effect On Business Continuity Of MSMEs In Tegal City During The Covid-19 Pandemic. Jurnal Inovasi Ekonomi, UMM.

Text Digital cultural transformation and tax incentive_ the effect on business continuity of MSMEs during the covid-19 pandemic.pdf Download (1MB)

Abstract

Micro Small and Medium Enterprises (MSMEs) which are the backbone of the country's economy must also be able to adjust to the shift of economic activity towards the digital economy if they want to stay afloat in business competition. During the Covid-19 pandemic, the taxes charged are felt to increase the difficulty of MSMEs in maintaining their business continuity. The existence of tax incentives provided by the government give great hope for MSME actors to be able to survive during the pandemic. This research was conducted to determine the effect of digital culture transformation and tax incentive policies for the sustainability of small and medium micro enterprises in Tegal City during the Covid-19 pandemic. The population in this study is food MSMEs who already have an active Instagram social media, have P-IRT and halal MUI, and are under the auspices of the Tegal City Manpower and Industry Office and obtained a sample of 60 MSMEs. The data analysis technique used is multiple linear regression analysis. The results showed that there was a significant effect of digital culture transformation and tax incentives on the continuity of Tegal City Micro Small and Medium Enterprises during the Covid-19 pandemic, partially and simultaneously.

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