Social Science and Human Research Bulletin

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 NusaTenggara Province. The study reveals that all PKP informants employbusiness strategies to sustain their enterprises. The benefitsderived from the application of suitable methods include increasedcompetitiveness, business growth, and profit enhancement This research's findings have theoretical implications as they provide supportfor the businessenvironment's sustainability. The research has limitations, such asbeing conducted in a specific location withinthe East Nusa Tenggara Provincewith only five informants. The study was conducted during and after the COVID-19 pandemic,and data was collected onlineand offline. 

PKP, VAT, Business Strategies, Tax Avoidance, Business Sustainability

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