Strategi Bisnis Dan Pemanfaatan Kebijakan Pajak Di Masa Pandemi COVID-19 Dan Era New Normal (Studi Kasus Pelaku UKM Marketplace)

Abstract

Three months have passed resulting in the changing order of life in Indonesia. This happened because of the Covid-19 pandemic. All activities are carried out online to avoid the gathering of people. On the other hand, people with the Covid-19 virus have increased while the economic strength has weakened. Various policies have been carried out by the government to resolve the pandemic, but it has an impact on state revenue from the tax sector. Therefore the government decided to save the country by imposing a new normal. New Normal is a new paradigm of life, where humans must come to terms with Covid-19, which is living according to health protocols, such as a healthy and clean lifestyle and using masks as long as a vaccine has not been found. But on the other hand, new normal makes humans dependent on information and communication technology. The government issued a new policy on SME taxation incentives contained in Through PMK Number 44 / PMK.03 / 2020 the government replaced PMK Number 23 / PMK.03 / 2020 by bringing up a new type of tax incentive namely Final Income Tax based on PP 23 Government Borne (DTP). This policy aims at the sustainability of SME businesses, encouraging public participation and tax knowledge. Qualitative data analysis techniques are performed by collecting, sorting and analyzing data, and finally concluding data. Based on the results of in-depth interviews with three respondents, the business strategy carried out by SMEs is in the form of product innovation, so that the business opportunities undertaken can increase sales in online shop during the Covid-19 and new normal. SMEs appreciate the tax incentive policy and SMEs say they have taken advantage of the tax incentives and continue to improve tax compliance. SMEs expect socialization and assistance to get more detailed information related to the latest tax regulations or policies.