Taxable Entrepreneur's (PKP) Strategies in Sustaining Businesses
DOI:
https://doi.org/10.55677/SSHRB/2024-3050-0502Keywords:
PKP, VAT, Business Strategies, Tax Avoidance, Business SustainabilityAbstract
These studies aimed to determine taxpayers' efforts in maintaining the continuity of their business, especially taxpayers who already have PKP status. The background of this study is PKP entrepreneurs who try to survive after being confirmed as PKP. This research adopts a qualitative approach, employing interviews with five entrepreneurs as informants, all of whom are Taxable Entrepreneurs (PKP) in the East Nusa Tenggara Province. The study reveals that all PKP informants employ business strategies to sustain their enterprises. The benefits derived from the application of suitable methods include increased competitiveness, business growth, and profit enhancement This research's findings have theoretical implications as they provide support for the business environment's sustainability. The research has limitations, such as being conducted in a specific location within the East Nusa Tenggara Province with only five informants. The study was conducted during and after the COVID-19 pandemic, and data was collected online and offline.
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