relation: https://eprints.untirta.ac.id/45036/ title: PENGARUH E-COMMERCE , INSENTIF PAJAK , DAN REGULASI PERIJINAN USAHA TERHADAP KINERJA UMKM DENGAN KOMPETENSI SDM SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada UMKM Jabodetabek dan Banten) creator: HESTINI, HESTINI subject: HF5601 Accounting description: This study aims to analyze the factors that influence the performance of SMEs, namely E-Commerce, Tax Incentives and Business Licensing Regulations which are mediated by HR competence. This study uses a quantitative approach with primary data. The population of this research is MSMEs in the Jabodetabek and Banten regions. Sampling using purposive sampling technique / predetermined criteria, namely: Small Micro Enterprises (UMK) which already have business legality, UMK which are still actively producing, and UMK which already use the E-Commerce system. The number of respondents was 317, the data collection method used was a questionnaire using the google form. Data analysis used Path Analysis with the WarpPLS Version 7.0 program. The results showed that ECommerce and Business Licensing Regulations did not have a direct effect on the performance of MSEs, while Tax Incentives had a direct and positive effect on the performance of MSEs, then HR competency was able to mediate the relationship between E-Commerce on MSE performance, as well as HR competence. unable to mediate the relationship between Tax Incentives and Business Licensing on the performance of MSEs. date: 2023 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/45036/1/01.%20HESTINI%20_%207774210012%20_%20Full%20Text.pdf format: text language: en identifier: https://eprints.untirta.ac.id/45036/2/03.%20HESTINI%20_%207774210012%20_%2001.pdf format: text language: en identifier: https://eprints.untirta.ac.id/45036/3/04.%20HESTINI%20_%207774210012%20_%2002.pdf format: text language: en identifier: https://eprints.untirta.ac.id/45036/4/05.%20HESTINI%20_%207774210012%20_%2003.pdf format: text language: en identifier: https://eprints.untirta.ac.id/45036/5/06.%20HESTINI%20_%207774210012%20_%2004.pdf format: text language: en identifier: https://eprints.untirta.ac.id/45036/6/07.%20HESTINI%20_%207774210012%20_%2005.pdf format: text language: en identifier: https://eprints.untirta.ac.id/45036/7/08.%20HESTINI%20_%207774210012%20_%20Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/45036/8/09.%20HESTINI%20_%207774210012%20_%20Lamp.pdf identifier: HESTINI, HESTINI (2023) PENGARUH E-COMMERCE , INSENTIF PAJAK , DAN REGULASI PERIJINAN USAHA TERHADAP KINERJA UMKM DENGAN KOMPETENSI SDM SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada UMKM Jabodetabek dan Banten). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.