relation: https://eprints.untirta.ac.id/48482/
title: PENGARUH KAPABILITAS DAN STRATEGI TERHADAP PENINGKATAN KINERJA BISNIS UKM DENGAN TAX INCENTIVES SEBAGAI VARIABEL MODERASI
creator: KARLINAH, LADY
subject: Public Administration
subject: HB Economic Theory
subject: HC Economic History and Conditions
description: This study aims to analyze the influence of the company's internal capabilities, namely capability creativity, capability innovative, capability market orientation, and capability entrepreneurship, on cost leadership strategy and differentiation strategy, and their impact on business performance. In addition, this study also evaluates the role of tax incentives as a moderating variable between business strategy and company performance.  The study was conducted on creative industry SMEs in the fashion and convection sub-sector in Tasikmalaya City. The research sample consisted of 288 respondents selected using the purposive sampling method. Data were collected through questionnaires that were analyzed using the Structural Equation Modeling (SEM) technique with the AMOS program. The results of the study indicate that creativity, innovativeness, market orientation, and entrepreneurship capabilities have a positive and significant effect on cost leadership strategy and differentiation strategy. This strategy, in turn, has been proven to significantly improve SME business performance. However, tax incentives do not provide a significant moderating effect on the relationship between business strategy and company performance. This indicates that the effectiveness of tax incentives in supporting business strategy needs to be reviewed.  This study provides a theoretical contribution to the Resource-Based View (RBV) by emphasizing the importance of internal capabilities as strategic resources to support low-cost and differentiation strategies. In addition, these findings also enrich the understanding of the Theory of Planned Behavior (TPB) related to company perceptions of tax incentives. Managerial implications include the importance of strengthening SME internal capabilities to increase competitiveness, as well as the need for more relevant and targeted fiscal policies to support SME growth in the creative industry
date: 2025-05-02
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/10/Lady%20Karlinah_7783220001_Fulltext.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/11/Lady%20Karlinah_7783220001_01.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/2/Lady%20Karlinah_7783220001_02.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/3/Lady%20Karlinah_7783220001_03.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/4/Lady%20Karlinah_7783220001_04.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/5/Lady%20Karlinah_7783220001_05.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/6/Lady%20Karlinah_7783220001_CP.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/7/Lady%20Karlinah_7783220001_Lamp.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/48482/9/Lady%20Karlinah_7783220001_Reff.pdf
identifier:   KARLINAH, LADY  (2025) PENGARUH KAPABILITAS DAN STRATEGI TERHADAP PENINGKATAN KINERJA BISNIS UKM DENGAN TAX INCENTIVES SEBAGAI VARIABEL MODERASI.  Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.