To accelerate the economy growth in the second quarter of 2021, the government prepares two new incentives. The first one is the luxury tax discount (PPnBM) for cars within the range of 1,500 cc and 2,500 cc capacities. The second one is the Rp400 billion credit incentive for micro, small and medium enterprises (UMKM) to be realized on 20 April 2021 in order to increase the UMKM debtors’ capital.