many as 56 percent of MSMEs decrease in business, 22 percent of MSMEs non performing
loan and other problems in distribution and less raw materials. This research aims to
determine implementation of tax incentives in borne by goverment at KPP Pratama
Pontianak Timur, where the business location of 56% of MSMEs in Pontianak region. This
research uses qualitative approaches that focuses on the implementation of of the four …