Economic Cycles by Josef Schumpeter

Slim, Assen

doi:10.1007/978-3-030-23824-7_6

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Kerangka Teori 21 Teori Siklus Bisnis (Business Cycle Theory)1

Metode Penelitian1

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2021

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(2 citation statements)

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“…Para ekonom mendefinisikan business cycle sebagai pergerakan naik turun (fluktuasi) aktivitas ekonomi di sekitar garis rata-ratanya (Mankiw, 2021). Menurut Schumpeter, business cycle terdiri dari empat fase, yaitu prosperity, recession, depression, dan revival sebagaimana terlihat pada gambar 1 (Slim, 2019).…”

Section: Kerangka Teori 21 Teori Siklus Bisnis (Business Cycle Theory)unclassified

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Menakar Keadilan Pajak Penghasilan Dan Insentif Bagi Umkm Di Masa Pandemi Covid-19

Wardana¹

2021

JPI

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SMEs are one of the elements of the economy affected by the Covid-19 pandemic. This study wants to see the impact of the pandemic on the SME's business cycle, as well as to measure the tax equity in the implementation of income tax along with the incentives provided. This study uses a narrative approach in a qualitative corridor based on the data obtained from interviews. As a result, the impact of the pandemic on SMEs varies greatly depending on the type and strategy of the business. This diversity erodes tax equity in terms of income tax and its incentive specified to SMEs. To overcome the tax equity issue, both professional dan academic sectors need to disseminate accounting for SMEs during the transition.

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Section: Kerangka Teori 21 Teori Siklus Bisnis (Business Cycle Theory)unclassified

“…Secara umum, terdapat tiga kelompok narasumber yang terlibat, yaitu pelaku usaha (UMKM), fiskus, dan akademisi dengan perincian sebagai berikut. (Slim, 2019). Adanya pandemi covid-19 yang melanda dunia, termasuk Indonesia, telah menyebabkan terjadinya penurunan ekonomi secara umum.…”

Section: Metode Penelitianunclassified

Menakar Keadilan Pajak Penghasilan Dan Insentif Bagi Umkm Di Masa Pandemi Covid-19

Wardana¹

2021

JPI

View full text Add to dashboard Cite

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Economic Cycles by Josef Schumpeter

Cited by 1 publication

References 14 publications

Menakar Keadilan Pajak Penghasilan Dan Insentif Bagi Umkm Di Masa Pandemi Covid-19

Menakar Keadilan Pajak Penghasilan Dan Insentif Bagi Umkm Di Masa Pandemi Covid-19

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