Tax and Zakat Management for Micro Small Medium Enterprises (MSMEs) to Enhance Economic Development in Indonesia

Authors

  • Tatik Tatik Universitas Islam Indonesia
  • Khoirina Noor Anindya Universitas Islam Indonesia

DOI:

https://doi.org/10.55927/ajcs.v4i11.461

Keywords:

Tax Management, Zakat Management, Micro Small Medium Enterprises (MSMEs)

Abstract

The lack of knowledge about tax and zakat management experienced by MSMEs actors who are members of the Global Entrepreneur Professional (GENPRO) DIY Kedu, is an obstacle for business development. However, tax and zakat compliance carried out by MSMEs can improve economic development in Indonesia. Regular tax and zakat payments can reduce social inequality and improve community welfare. Given these obstacles, this community service activity is carried out in several stages: 1) Assessment; 2) Tax and Zakat Management Training; 3) Mentoring; and 4) Follow-Up Plan. This program has an implication for MSMEs actors who have earned ability in managing tax and zakat for business.

References

Abdullah, A., Salleh, M. Z., Zakaria, M. N., Zal, A., Fauzan, T., & Rahman, N. A. (2021). Zakat in Business as Economic Catalyst for Ummah: Issues and Challenges among Muslim Entrepreneur. Kedah International Zakat Conference, 17-18 August 2021 (pp. 40-46). Kedah: Lembaga Zakat Negeri Kedah.

Alim, M. N. (2015). Utilization and Accounting of Zakat for Productove Purpose in Indonesia: A Review. 2nd Global Conference on Business and Social Science, 17-18 September 2025 (pp. 232-236). Bali: Elsevier Ltd.

Bafadhal, H., Rahman, F., & Martaliah, N. (2024). Zakat of Business Unions: Toward the Improvement of Cooncepts and Regulations. Asy-Syir'ah: Jurnal Ilmu Syariah dan Hukum, Vol.58, No.2, Desember 2024, 418-449. https://doi.org/10.14421/ajish.v58i2.941.

Budiman, I. F. (2025, Februari 1). UMKM: Tulang Punggung Ekonomi, Namun 'Malu' Membayar Pajak.

Fidiana, F. (2020). Compliance behaviour from the holistic human nature perspective. Journal of Islamic Accounting and Business Research, Vol.11, No.5, 2020 , 1145-1158. https://doi.org/10.1108/JIABR-11-2016-0142.

Gogol, & Volot. (2017). Tax Method Regulating Development of Small Business in Developed World Country . Scientific bulletin of Pollisia, No.1 (9), P1, 2017, 87-92. https://doi.org/10.25140/10.25140/2410-957620171(9)87-92.

Hajar, N., Amelia, N. P., & Nasir, I. B. (2023). Peran Zakat dalam Pembangunan Ekonomi di Indonesia . Nominisma: Jurnal Ekonomi, Bisnis dan Manajemen, Vol.1, No.1, Oktober 2023, 56-67.

Kamleitner, B. (2012). Tax compliance of small business owners: A review . International Journal of Entrepreneurial Behaviour and Research, Vol.18, No.3, 2012, 330-351. https://doi.org/10.1108/13552551211227710.

Kertojoyo, G. E. (2024). The Impact of Tax Policy on The Growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Legal Brief, Vol.13, No.5, 2024, 1178-1186. https://doi.org/10.35335/legal.v13i5.1152.

Khan, M. A. (2022). Role of Zakat in Business Growth and Empowerment Program: An Empirical Study . International Journal of Accounting and Taxation, June 2022, Vol.11, No.1, 1-11.

Mardawiyah, W., & Surjadi, C. (2020). Indonesia Tax Simplification: Indonesia Micro-Small-Medium Enterprises Takes on Government regulations No.23 year 2018 and Government regularion No.46 Year 2013 Versus Norms Calculation and Government Tax Audits. South East Asia Journal of Contemporary Business, Economics and lAW, vOL.21, Issue 1 (April), 22-31.

Mawardi, I., Widiastuti, T., Musthofa, M. U., & Hakimi, F. (2023). Analyzing the impact of productive zakat on the welfare of zakat recipients . Journal of Islamic Accounting and Business Research, Vol.14, No.1, 2023, 118-140 . https://doi.org/10.1108/JIABR-05-2021-0145.

Nasution, M. I., & Prayogi, M. A. (2019). Utilization of Zakah Productive towards Micro-Business Growth and Mustahik Welfare . Jurnal Ekonomi Pembangunan: Kajian Maslahah Ekonomi Pembangunan, 20 (1), 2019, 1-11. 10.23917/jep.v20i1.6576.

Noor, M. S., Anas, N., Zulkipli, S. N., Bhari, A., Aziz, N. H., Rani, M. A., & Mad, S. (2017). Indicators of Business Zakat amongst Small Business: Concept and Contemporary Needs . International Journal of Scademic Resarch in Business and Social Sciences, Vol.7, No.6, 1142-1157.

Saad, R. A., Aziz, N. M., & Norfaiezah. (2014). Islamic accountability framework in the zakat funds management. International Conference on Accounting Studies 2014, 18-19 August 2014 (pp. 508-515). Kuala Lumpur : Elsevier Ltd . http://dx.doi.org/10.6007/IJARBSS/v7-i6/3198.

Tatik. (2018). Implementasi SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro dan Menengah) pada Laporan Keuangan UMKM (Studi Kasus pada UMKM XYZ Yogyakarta). Jurnal Relasi, Vol.XIV, No.02, Juli 2018, 1-14.

Tweisge, D., & Gasheja, F. (2019). Effect of tax incentives on growth of small and medium-sozed enterprises (SMEs) in Rwanda: A case study of SMEs in Nyarugenge district . Journal of Accounting and Taxation, Vol.11 (5), https://doi.org/10.5897/JAT2019.0339.

Published

2025-11-28