Insentif fiskal berupa kemudahan impor tujuan ekspor dan kinerja ekspor IKM di Indonesia

Autor:	F.X. Dewo Kusumo Adriyanto, Riatu Mariatul Qibthiyyah
Rok vydání:	2022
Zdroj:	Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan. 4:5894-5904
ISSN:	2622-2205 2622-2191
DOI:	10.32670/fairvalue.v4i12.2082
Popis:	This research aims to analyze the benefits of fiscal incentives provided through KITE IKM facilities on the export performance of SMEs in Indonesia. To achieve this goal, this study used a Fixed Effect Model with the object of research is SME users of KITE IKM facilities which was grouped into 14 business fields during the first quarter of 2014 to the fourth quarter of 2020. To explain export performance, three variables are used, namely export value, export volume and export concentration. The results show that the fiscal incentives provided through the KITE IKM facility are positively and significantly correlated to the export performance of SMEs in Indonesia.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f150f877e92fba5c4564094edf643135 https://doi.org/10.32670/fairvalue.v4i12.2082 Zobrazit plný text záznamu