Pengaruh insentif pajak, e-commerce, dan literasi keuangan terhadap keberlangsungan usaha mikro, kecil, menengah di Sidoarjo pada saat pandemi covid 19 tahun 2020 = The effect of tax incentives, e-commerce, and financial literature on the sustainability of micro, small, medium businesses in Sidoarjo during the covid 19 pandemic of 2020

Sampurna, Geofanny (2021) Pengaruh insentif pajak, e-commerce, dan literasi keuangan terhadap keberlangsungan usaha mikro, kecil, menengah di Sidoarjo pada saat pandemi covid 19 tahun 2020 = The effect of tax incentives, e-commerce, and financial literature on the sustainability of micro, small, medium businesses in Sidoarjo during the covid 19 pandemic of 2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tahun 2020 adalah salah satu tahun terberat yang dialami UMKM, hal itu dikarenakan adanya pandemi Covid 19 tahun 2020 diseluruh dunia termasuk Indonesia. Dengan kejadian tersebut, banyak keuangan UMKM yang turun secara drastis dan lebih buruknya UMKM harus terpaksa menutup usahanya. Sehingga penelitian ini bertujuan untuk mengatahui berbagai faktor yang dapat mendukung keberlangsungan UMKM di Sidoarjo pada saat pandemi Covid 19 tahun 2020. Penelitian ini dilakukan menggunakan jenis penelitian kuantitatif yang menggunakan pendekatan deskriptif. Selain itu, Penelitian ini juga merupakan penelitian primer yang dimana penelitian ini akan menggunakan survei berupa kuesioner. Populasi yang ditetapkan dalam penelitian ini yaitu UMKM yang berada di Sidoarjo pada tahun 2020 dengan segala jenis bidang pekerjaan. Sampel penelitian ini menggunakan teknik nonprobability sampling, dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa insentif PPh final PP 23 tahun 2018, e-commerce, dan literasi keuangan berpengaruh terhadap keberlangsungan UMKM di Sidoarjo pada saat pandemi Covid 19 tahun 2020. = The year 2020 is one of the toughest years experienced by MSMEs, this is due to the COVID-19 pandemic in 2020 throughout the world, including Indonesia. With this incident, many MSME finances fell drastically and worse MSMEs had to be forced to close their businesses. So this study aims to find out the various factors that can support the sustainability of MSMEs in Sidoarjo during the COVID-19 pandemic in 2020. This research was conducted using a type of quantitative research that uses a descriptive approach. In addition, this research is also a primary research where this research will use a survey in the form of a questionnaire. The population determined in this study is MSMEs in Sidoarjo in 2020 with all types of work fields. The sample of this study used a non-probability sampling technique, with a purposive sampling method. The results of this study indicate that PPh 23 2018 final PPh incentives, e- commerce, and financial literacy affect the sustainability of MSMEs in Sidoarjo during the COVID-19 pandemic in 2020.

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