Research Article
Tax Planning: Micro Small and Medium Enterprises (MSMEs) In Covid-19 Era
@INPROCEEDINGS{10.4108/eai.7-9-2021.2318267, author={Carolus Askikarno Palalangan and Trinita Imelda Bandaso}, title={Tax Planning: Micro Small and Medium Enterprises (MSMEs) In Covid-19 Era}, proceedings={Proceedings of the 1st Warmadewa International Conference on Science, Technology and Humanity, WICSTH 2021, 7-8 September 2021, Denpasar, Bali, Indonesia}, publisher={EAI}, proceedings_a={WICSTH}, year={2022}, month={6}, keywords={format; systematics; scientific article; tax planning; msmes; covid-19}, doi={10.4108/eai.7-9-2021.2318267} }- Carolus Askikarno Palalangan
Trinita Imelda Bandaso
Year: 2022
Tax Planning: Micro Small and Medium Enterprises (MSMEs) In Covid-19 Era
WICSTH
EAI
DOI: 10.4108/eai.7-9-2021.2318267
Abstract
Every entrepreneur wants the maximum possible profit and minimum tax burden, tax planning makes sure that taxes can be realized efficiently. Micro, Small and Medium Enterprises (MSMEs) play an important role in the national economy. Entering 2020, the world was shocked by the existence of Covid-19 which was not only a problem for the health sector but was also a major issue for the global economy which ultimately had a negative impact on MSMEs. This study aims to see what is in tax planning, see the impact and policies for MSMEs in the midst of Covid-19, and see how the application of tax planning to MSMEs in the Covid-19 era. The research method used is qualitative research with a descriptive approach, the data used is secondary data. This research shows that the various policies and stimuli undertaken by the government to save MSMEs in the midst of Covid-19, entrepreneurs should be able to seize opportunities and make the most of them in their tax planning design while staying within the corridors of applicable tax regulations.
