{"id":"https://openalex.org/W4312294151","doi":"https://doi.org/10.22437/pim.v10i2.19636","title":"Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19","display_name":"Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19","publication_year":2022,"publication_date":"2022-08-07","ids":{"openalex":"https://openalex.org/W4312294151","doi":"https://doi.org/10.22437/pim.v10i2.19636"},"language":"en","primary_location":{"id":"doi:10.22437/pim.v10i2.19636","doi":"https://doi.org/10.22437/pim.v10i2.19636","is_oa":true,"landing_page_url":"https://doi.org/10.22437/pim.v10i2.19636","pdf_url":"https://online-journal.unja.ac.id/pim/article/download/19636/13969","source":{"id":"https://openalex.org/S4210206974","display_name":"e-Journal Perdagangan Industri dan Moneter","issn_l":"2303-1204","issn":["2303-1204"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"e-Journal Perdagangan Industri dan Moneter","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://online-journal.unja.ac.id/pim/article/download/19636/13969","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070812467","display_name":"Asadi Asadi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Asadi Asadi","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Gempol"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Gempol","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078083918","display_name":"Hermi Sularsih","orcid":"https://orcid.org/0009-0006-6039-0970","observed_orcids":["https://orcid.org/0009-0006-6039-0970"]},"institutions":[{"id":"https://openalex.org/I4210116728","display_name":"Universitas Patria Artha","ror":"https://ror.org/021a5w723","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116728"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hermi Sularsih","raw_affiliation_strings":["Prodi. Akuntansi, Sekolah Tinggi Ilmu Ekonomi Gempol"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prodi. Akuntansi, Sekolah Tinggi Ilmu Ekonomi Gempol","institution_ids":["https://openalex.org/I4210116728"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081956962","display_name":"Sukarno Himawan Wibisono","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210101197","display_name":"Universitas Tribhuwana Tunggadewi","ror":"https://ror.org/015k56t61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210101197"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sukarno Himawan Wibisono","raw_affiliation_strings":["Prodi. Akuntansi, Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prodi. Akuntansi, Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi","institution_ids":["https://openalex.org/I4210101197"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084264927","display_name":"Ahmad Mukoffi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210101197","display_name":"Universitas Tribhuwana Tunggadewi","ror":"https://ror.org/015k56t61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210101197"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ahmad Mukoffi","raw_affiliation_strings":["Prodi. Akuntansi, Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prodi. Akuntansi, Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi","institution_ids":["https://openalex.org/I4210101197"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5494,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.72595289,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"10","issue":"2","first_page":"85","last_page":"90"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.6693999767303467,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.6693999767303467,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.301800012588501,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.01510000042617321,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-incentive-policy","display_name":"tax incentive policy","score":0.7419999837875366},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.8510000109672546},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.984000027179718},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.4950000047683716},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.75},{"id":"https://openalex.org/keywords/tax-rate-reduction","display_name":"tax rate reduction","score":0.5360000133514404},{"id":"https://openalex.org/keywords/pasuruan","display_name":"Pasuruan","score":0.8040000200271606}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7074719667434692},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5719571113586426},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.5618370175361633},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5319483876228333},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4601481556892395},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.4285879135131836},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3846784830093384},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3631526827812195},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29076606035232544},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.14796686172485352},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0789695680141449},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.07345196604728699},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22437/pim.v10i2.19636","doi":"https://doi.org/10.22437/pim.v10i2.19636","is_oa":true,"landing_page_url":"https://doi.org/10.22437/pim.v10i2.19636","pdf_url":"https://online-journal.unja.ac.id/pim/article/download/19636/13969","source":{"id":"https://openalex.org/S4210206974","display_name":"e-Journal Perdagangan Industri dan Moneter","issn_l":"2303-1204","issn":["2303-1204"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"e-Journal Perdagangan Industri dan Moneter","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22437/pim.v10i2.19636","doi":"https://doi.org/10.22437/pim.v10i2.19636","is_oa":true,"landing_page_url":"https://doi.org/10.22437/pim.v10i2.19636","pdf_url":"https://online-journal.unja.ac.id/pim/article/download/19636/13969","source":{"id":"https://openalex.org/S4210206974","display_name":"e-Journal Perdagangan Industri dan Moneter","issn_l":"2303-1204","issn":["2303-1204"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"e-Journal Perdagangan Industri dan Moneter","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.833299994468689,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4312294151.pdf","grobid_xml":"https://content.openalex.org/works/W4312294151.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W2766267807","https://openalex.org/W3123800354","https://openalex.org/W3192529772","https://openalex.org/W4226217352","https://openalex.org/W4281830236","https://openalex.org/W4296191101"],"related_works":["https://openalex.org/W7217293620","https://openalex.org/W4404551424","https://openalex.org/W4220979909","https://openalex.org/W7218236799","https://openalex.org/W4281843524","https://openalex.org/W4376959770","https://openalex.org/W7216198025","https://openalex.org/W4308015131","https://openalex.org/W4409842776","https://openalex.org/W4392314597"],"abstract_inverted_index":{"This":[0,18],"study":[1],"aims":[2],"to":[3,67,72,105,111,126],"determine":[4],"the":[5,11,52,58,74,81],"MSME":[6,53,69,99],"tax":[7,37,54,77,85,88,100,115,129],"incentive":[8,55,89],"policy":[9,56,90],"during":[10,57],"Covid-19":[12,59],"pandemic":[13,60],"at":[14,61],"KPP":[15,62],"Pratama":[16,63],"Pasuruan.":[17],"research":[19,31,43,49],"method":[20],"is":[21,32,44,91],"carried":[22],"out":[23],"qualitatively.":[24],"The":[25,48,87],"use":[26],"of":[27,76,83,114],"data":[28],"in":[29,41,93,123],"this":[30,42],"based":[33],"on":[34],"interviews":[35],"with":[36],"officer.":[38],"Data":[39],"analysis":[40],"explanatory":[45],"or":[46],"descriptive.":[47],"finding":[50],"that":[51,118],"Pasuruan":[64,128],"was":[65],"considered":[66],"help":[68],"business":[70],"actors":[71],"reduce":[73],"amount":[75,82],"payable":[78],"and":[79],"increase":[80],"local":[84],"revenue.":[86],"regulated":[92],"PMK":[94],"number":[95],"44/PMK.03/2020,":[96],"by":[97],"providing":[98],"incentives":[101,116],"from":[102],"1":[103],"percent":[104],"0.5":[106],"percent.":[107],"Taxpayers":[108],"are":[109,120],"expected":[110],"take":[112],"advantage":[113],"so":[117],"they":[119],"more":[121],"obedient":[122],"paying":[124],"taxes":[125],"support":[127],"revenues.":[130]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-01-04T00:00:00"}