Realisasi Insentif PPH Final UMKM yang Ditanggung Pemerintah (DTP) di Masa Pandemi Covid-19

MSMEs play a vital role in the national economy. This sector accounts for more than 60% of GDP and reduces unemployment by more than 95%. The COVID-19 pandemic has discouraged MSMEs. MSMEs need to be supported in order to be able to survive the pressures caused by COVID-19. The MSME Final Income Tax (PPh) is borne by the Government for 6 months, from April to September 2020 which was extended to the December 2020 Tax Period based on PMK 110 of 2020. The purpose of this service is to socialize, so that the public understands, is able to implement, report PPh incentives. final payment (DTP) is borne by the government during the Pandemic. 15 MSME actors participated in the socialization, then they filled out an evaluation questionnaire on the Google Form which was analyzed with SWOT. The SWOT results are in Quadrant I (5.2) which concludes that the government can implement an aggressive strategy in managing MSME taxation. The suggestions generated include the government extending the MSME tax incentive period, training on the realization of incentives, training on MSME tax provisions, developing MSMEs, Pro MSME policies, providing MSME assistance.