Tax Incentive Effects for Increasing Productivity and Growth for MSMEs Entrepreneurs in Banyumas

Karina Odia Julialevi, Icuk Rangga Bawono, Ayu Anggraeni Sibarani


The decrease in Final Income Tax (PPh) is expected to increase the entrepreneurial interest of MSMEs in the Banyumas Regency. One of the theories capable of encouraging the creation of entrepreneurial motivation is the theory of planned behavior coined by Victor Vroom in 1964. Therefore, this study aims to analyze the development strategy of MSMEs after the decline in the final income tax rate of 0.5% through the theory of the planned behavior approach. The exploratory descriptive and qualitative methods were used to conduct this research. The result is expected to identify strategies to grow and develop Banyumas MSMEs entrepreneurs.

Keywords: Decreasing Final Income Tax, Entrepreneurial Interest, Business Strategy, Theory of Planned Behavior, MSMEs Banyumas

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