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Indonesian Fiscal Package and SMEs Sustainability Performance during Pandemic

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초록

This research aims to study the effect of the Indonesian fiscal package established in 2020 on SMEs’ Sustainability Performance during the COVID pandemic. This study conducts quantitative research by sharing a questionnaire survey to SMEs in Semarang city and collecting 43 questionnaires. Moreover, the study also collected tax and government regulations, previous research, books, and interviews. This study used multiple linear regression. The research shows that entrepreneurial orientation and digital marketing do not affect SMEs’ sustainable social and economic sustainability performance; the fiscal package affects SMEs’ sustainability performance.

Abstract

This research aims to study the effect of the Indonesian fiscal package established in 2020 on SMEs’ Sustainability Performance during the COVID pandemic. This study conducts quantitative research by sharing a questionnaire survey to SMEs in Semarang city and collecting 43 questionnaires. Moreover, the study also collected tax and government regulations, previous research, books, and interviews. This study used multiple linear regression. The research shows that entrepreneurial orientation and digital marketing do not affect SMEs’ sustainable social and economic sustainability performance; the fiscal package affects SMEs’ sustainability performance.

참고문헌 (18)

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