Authors :
Eva Herianti; Amor Marundha; Dahlia Tri Anggraini; Litdia
Volume/Issue :
Volume 8 - 2023, Issue 1 - January
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3XYu9Sf
DOI :
https://doi.org/10.5281/zenodo.7597102
Abstract :
TMicro, Small, and Medium-Scale
Enterprises (MSMEs) with good market performance
and competitive business strategies may potentially
improve the national economy. They also represent a
rapid-growing trading sector that contributes to the
state’s economy and revenue through tax payments.
The present study attempted to examine and evaluate
the effect of market performance on MSME’s business
strategy and its implication on tax obligation. This
quantitative survey study utilized a questionnaire as its
research instrument. The population of this study
comprised 1099 registered MSME actors in Batik
Trusmi in Plered district, Cirebon Regency. This study
focuses on batik crafters and showrooms in Batik
Trusmi, the largest batik showroom in West Java that
promotes the local potential and supports economic
growth during the COVID-19 pandemic. The samples
of this study were attained by using the convenience
sampling technique, which was conducted by
considering ease in terms of finding the address, access
to transportation, and consent to participate in the
study. The number of the respondents that was
recruited in this study comprised 97 respondents. The
data were analyzed using Structural Equation Modeling
(SEM) assisted by utilizing SmartPLS 3.0. The results
of this study demonstrated that market performance
positively and significantly affected both business
strategy and tax obligation. Additionally, it was found
that tax obligation affected market performance and
business strategy. Originality produces new knowledge
without repeating what has already been done by
others.
Keywords :
Market performance, Business strategy, Tax obligation.
TMicro, Small, and Medium-Scale
Enterprises (MSMEs) with good market performance
and competitive business strategies may potentially
improve the national economy. They also represent a
rapid-growing trading sector that contributes to the
state’s economy and revenue through tax payments.
The present study attempted to examine and evaluate
the effect of market performance on MSME’s business
strategy and its implication on tax obligation. This
quantitative survey study utilized a questionnaire as its
research instrument. The population of this study
comprised 1099 registered MSME actors in Batik
Trusmi in Plered district, Cirebon Regency. This study
focuses on batik crafters and showrooms in Batik
Trusmi, the largest batik showroom in West Java that
promotes the local potential and supports economic
growth during the COVID-19 pandemic. The samples
of this study were attained by using the convenience
sampling technique, which was conducted by
considering ease in terms of finding the address, access
to transportation, and consent to participate in the
study. The number of the respondents that was
recruited in this study comprised 97 respondents. The
data were analyzed using Structural Equation Modeling
(SEM) assisted by utilizing SmartPLS 3.0. The results
of this study demonstrated that market performance
positively and significantly affected both business
strategy and tax obligation. Additionally, it was found
that tax obligation affected market performance and
business strategy. Originality produces new knowledge
without repeating what has already been done by
others.
Keywords :
Market performance, Business strategy, Tax obligation.
