KERINGANAN PEMBAYARAN PAJAK DIMASA PANDEMI COVID-19 BAGI WAJIB PAJAK KHUSUS UMKM

Abstract

UMKM is a form of small business but it makes a big contribution to improving the national economy. UMKM are confirmed to have great potential for tax revenues, the goal or suggestion to be achieved is the creation of strong and independent. UMKM that have high competitiveness and play a major role in the production and distribution of basic needs, raw materials and capital to free trade competition even though in the situation and conditions of The Covid-19 Pandemic. The research method used is descriptive qualitative where the data collection technique is obtained through observation on the object of UMKM and literature study. The results prove that through the use of technology, UMKM beginners are not burdened financially and continue to fulfill their obligations as taxpayers, especially during The Covid-19 Pandemic.