Analysis of Government Tax Incentives during Pandemic Covid-19 on MSME Taxpayer in Reporting Compliance in 2020 in Bandung

Abstract

The Covid-19 pandemic has greatly affected the sustainability of MSMEs in Indonesia, especially MSMEs assisted by the West Java Chamber of Commerce and Industry, which comes from various cities, throughout West Java. The MSMEs sampled were 40 business partners assisted by the West Java Chamber of Commerce. There were about 70 percent women and the other partners were men. The method of this research expected to provide convenience to MSME participants assisted by the West Java Kadin. The conclusion states that in order to improve taxpayer compliance in the New Normal Era and transform proactively, strengthened through the strategy of absorbing tax incentives to stay connected to welfare to face the global pandemic and the current new normal situation, business people must find ways to stay connected with agencies. Government remains optimistic in the midst of difficult times. Activities.