PENGARUH PENGGUNAAN E-COMMERCE, FINANCIAL TECHNOLOGY, DAN KEBIJAKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP KINERJA UMKM DI KOTA BEKASI

Silfiani, Dea (2023) PENGARUH PENGGUNAAN E-COMMERCE, FINANCIAL TECHNOLOGY, DAN KEBIJAKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP KINERJA UMKM DI KOTA BEKASI. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine the effect of the use of e-commerce, financial technology, and value added tax (VAT) policies on the performance of MSMEs in Bekasi City. The sample in this study was 100 respondents based on the accidental sampling method, and collected by distributing questionnaires directly and via Google from. The data analysis technique used is multiple linear regression analysis. Data processing uses SPSS (Statistical Product and Service Solution) version 25. The results of this study indicate that the variable Use of E-Commerce, and Value Added Tax (VAT) Policy has a positive effect on the performance of MSMEs in Bekasi City because with the use of e-commerce, the performance of MSMEs finds it easier to sell goods/services and regarding the imposition of VAT on MSME performance in Bekasi City considers that the VAT policy is something that can improve MSME performance. Whereas the Financial Technology variable has no effect on the performance of MSMEs in Bekasi City because there are still concerns, there is fear of insecure privacy for digital payments for the performance of MSMEs in Bekasi city where it should make it easier. The results of this study need to be of concern to the government, especially the taxation and digitalization agency (Directorate General of Taxes and Digital Government). It turns out that the performance of MSMEs is concerned with the amount of tax on VAT that will be paid, and the need for socialization for MSMEs regarding digitalization of technology.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Keywords / Kata Kunci: Penggunaan E-Commerce, Financial Technology, Kebijakan PPN, UMKM
Subjects: Akuntansi Keuangan
Perpajakan
Pajak
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms Dea Silfiani
Date Deposited: 21 Aug 2023 04:03
Last Modified: 21 Aug 2023 04:03
URI: http://repository.unismabekasi.ac.id/id/eprint/3804

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