PENGARUH FINANCIAL TECHNOLOGY DAN INSENTIF PAJAK TERHADAP BUSINESS SUSTAINABILITY DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA UMKM SEKTOR KULINER DI KOTA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Natasya Zulfa, Mailan
Subject
H Social Sciences (General)
Datestamp
2023-07-04 01:59:53
Abstract :
This study was purpose to determine the direct effect financial technology (fintech) and tax incentives on business sustainability and indirect effect with financial performance as an intervening variable. The study used quantitative approach. The population ini this study is micro, small and medium entreprises (MSMe) culinary sector in Semarang with a sampel of 100 MSMe owners. The sampling technique used multistage cluster sampling from 16 sub-districk in Semarang. The data collection used questionnaire method directly and through google form. Data collected were analyzed using SmartPLS 3.2.9. The result analyze shows that fintech and tax incentives have a positif and significant effects on business sustainability, fintech have a positif and significant effect on financial performance and tax incentives not affect on financial performance. Then financial performance can mediate the effect fintech on business sustainability and financial performance did not mediate the effect tax incentives on business sustainability.
This study was purpose to determine the direct effect financial technology (fintech) and tax incentives on business sustainability and indirect effect with financial performance as an intervening variable. The study used quantitative approach. The population ini this study is micro, small and medium entreprises (MSMe) culinary sector in Semarang with a sampel of 100 MSMe owners. The sampling technique used multistage cluster sampling from 16 sub-districk in Semarang. The data collection used questionnaire method directly and through google form. Data collected were analyzed using SmartPLS 3.2.9. The result analyze shows that fintech and tax incentives have a positif and significant effects on business sustainability, fintech have a positif and significant effect on financial performance and tax incentives not affect on financial performance. Then financial performance can mediate the effect fintech on business sustainability and financial performance did not mediate the effect tax incentives on business sustainability.
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