Analysis on the Influence of Government Regulation No 46 of 2019 the Impact of MSME Business on MSME Business Performance from SOE Income

Abstract

MSMEs play a very important role in community life, that's why the government continues to make various efforts
for state revenue. So MSMEs also contribute to the state by paying taxes in accordance with government
regulation no. 46 of 2013 so that with the increase in MSMEs, taxpayers who are able to increase from 1% have
now been replaced with rates of 0.5% of gross starting from 1 July 2019, and from April to December 2020 are
tax free, so MSMEs do not mind and are final and non-existent taxes. Other taxes are levied by the government,
unless there is income, it is an incentive from the Director General of Taxes, except for PPh articles 22, 23 and
rent, so I take the title analysis of the effect of Government Regulation.