STRATEGI BISNIS DAN PEMANFAATAN INSENTIF PAJAK DI MASA PANDEMI COVID-19 DAN ERA NEW NORMAL (STUDI KASUS PELAKU UKM ONLINESHOP DI MEDIA SOSIAL DAN MARKETPLACE DI PEKANBARU)

Abstract

The Covid-19 pandemic is a big problem that being faced by all countries including Indonesia.  The situation effect is not only for a healt sector but also in social- economic sector. Goverment try to find a good strategic in order to keep a revenue from taxes. Government policies in enforcing tax laws due to the pandemic have been relaxed with the issuance of tax incentives that expecting can help UKM can focus to keep to their bussiness without being burndened with their tax. This research look at the UKM to implement bussiness strategic and use a incentive tax espesially for UKM that use a soscial media and marketplace. This research is a qualitative assessment,using interview method. In this pandemic situation kind of UKM use a media social and market place to be a promotio tools, but kind of UKM not have a NPWP and make a low tax absorption rate nad No. tall of UKM use the incentives tax because they dont know how to use it.