Abstract
The purpose of this study is determining the effect of Tax Incentives, Financial Literacy on Business Sustainability of MSME in Parungpanjang. This study uses all MSME who were registered as taxpayers, sampling method using saturated contained in Non-Probability Sampling. This saturated sampling technique chosen because the number of MSME actors registered as taxpayers in Parungpanjang limited, therefore sample study 64 of MSME. Method analysis is processed using linear regression. The results of the simultaneous test of tax incentives and financial literacy have a significant effect on business continuity. Tax incentives has an effect business continuity. Financial literacy also has an effect on business continuity
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