PENGARUH BANTUAN STIMULUS INSENTIF PAJAK DAN KREDIT USAHA RAKYAT (KUR) TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) BATIK DI KABUPATEN SIDOARJO

Abstract

The performance of Micro, Small, and Medium Enterprises (MSMEs) is a person or organization’s work achievement. In entrepreneurship, obligation within the task is based on skills, experiences, eagerness, and time. This research aimed to examine the effect of tax incentives and People’s Effort Credit on the performance of MSMEs of Batik in the Sidoarjo district. The performance was measured by sales, profit, employee number, product quality, and quantity. The research was quantitative. Moreover, the population was all business people and batik art makers listed on KEMENKOP UKM in the Sidoarjo district. Furthermore, the data collection technique used purposive sampling. In line with that, there were 40 samples. The data analysis technique used multiple linear regression with SPSS 23. The result concluded that tax incentives and People’s Effort Credit had a positive effect on the performance of MSMEs batik in the Sidoarjo district.