Research Article
E-Preferences of MSMEs to Zakah or Tax in Covid-19 Period
@INPROCEEDINGS{10.4108/eai.3-8-2021.2315157, author={Rossje V Suryaputri and Fitri Kurniawati}, title={E-Preferences of MSMEs to Zakah or Tax in Covid-19 Period}, proceedings={Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia}, publisher={EAI}, proceedings_a={LEPALISSHE}, year={2022}, month={1}, keywords={benefit opportunity cost risk (bocr); zakah; tax}, doi={10.4108/eai.3-8-2021.2315157} }- Rossje V Suryaputri
Fitri Kurniawati
Year: 2022
E-Preferences of MSMEs to Zakah or Tax in Covid-19 Period
LEPALISSHE
EAI
DOI: 10.4108/eai.3-8-2021.2315157
Abstract
The pandemic caused by Covid 19 today has made it difficult for MSMEs to survive in their business fields. However, as good citizens, Moslem entrepreneurs find it obligatory to pay taxes, and at the same time to also pay zakah, as part of the pillars of Islam to be fulfilled. In response to these conditions, this research is aimed to obtain the preferences of MSME entrepreneurs towards taxes with Zakah in the Greater Jakarta areas, by using a qualitative approach with ANP (Analytic Network Process) through BOCR (Benefit, Opportunity, Cost, and Risk). The result of this research is the perception that MSMEs prefer to choose to pay their taxes (0.597) than Zakah (0.224). From the BOCR approach, the highest is Benefit (0.262), then Risk (0.250), Cost (0.226), and Opportunity (0.220). The highest benefits are increasing credibility (0.400), receiving incentives from the government (0.288), and obtaining equity from banks (0.237). The value risk is customers loss (0.362), punishment (0.273), and loss of credibility (0.269). The cost values are preferences for paying taxes from Zakah (0.396), deduction in business profit (0.336), and citizens' obligations (0.204). The Opportunity value is the ease to get a business license (0.394), to manage the administration of public services (0.284), and to help set up business finances (0.234).
