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Article . 2026
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Zakat and Tax Accounting: Analyzing the Readiness of MSME Actors to Integrate Trade-Zakat Management and Tax Compliance as a Form of Social Responsibility (A Case Study of Kampung Felda Hutan Percha, Malaysia)

Zakat and Tax Accounting: Analyzing the Readiness of MSME Actors to Integrate Trade-Zakat Management and Tax Compliance as a Form of Social Responsibility (A Case Study of Kampung Felda Hutan Percha, Malaysia)

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis kesiapan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kampung Felda Hutan Percha, Malaysia dalam mengintegrasikan pengelolaan zakat perniagaan dan kepatuhan pajak sebagai wujud tanggung jawab sosial pelaku usaha Muslim. Fenomena dual obligation, yakni kewajiban membayar zakat sekaligus memenuhi kewajiban perpajakan negara, menjadi tantangan tersendiri bagi pelaku usaha di kawasan FELDA yang umumnya bergerak di sektor perdagangan informal dengan kapasitas administrasi yang terbatas. Penelitian menggunakan pendekatan kualitatif dengan studi kasus, didukung kajian literatur dari penelitian-penelitian relevan terkait kepatuhan pajak UMKM, akuntansi zakat, dan tanggung jawab sosial berbasis nilai Islam. Hasil kajian menunjukkan bahwa kesiapan pelaku UMKM masih tergolong rendah akibat keterbatasan literasi keuangan dan perpajakan, minimnya pemahaman tentang mekanisme zakat perniagaan, serta belum terintegrasinya sistem pencatatan keuangan yang memadai. Diperlukan sinergi antara lembaga zakat, otoritas pajak, dan komunitas FELDA untuk mendorong kepatuhan ganda yang berkeadilan sesuai prinsip maqashid syariah. Abstract This study aims to analyze the readiness of Micro, Small, and Medium Enterprise (MSME) actors in Kampung Felda Hutan Percha, Malaysia, to integrate the management of trade zakat (zakat perniagaan) and tax compliance as an expression of social responsibility among Muslim business owners. The dual-obligation phenomenon, namely the obligation to pay zakat while simultaneously complying with state taxation, poses a distinct challenge for entrepreneurs in FELDA settlements, who generally operate in informal trade sectors with limited administrative capacity. Using a qualitative case study approach supported by a review of relevant literature on MSME tax compliance, zakat accounting, and Islamic value-based social responsibility, the study finds that the readiness of MSME actors remains relatively low, owing to limited financial and tax literacy, minimal understanding of trade-zakat mechanisms, and the absence of adequately integrated financial recording systems. Synergy among zakat institutions, tax authorities, and the FELDA community is needed to encourage equitable dual compliance in line with the principles of maqashid syariah. Keywords: Scope: Pelatihan dan Pendampingan, Trade Zakat, Tax Compliance, MSMEs, FELDA, Social Responsibility, Islamic Accounting

Keywords

Artificial Intelligence, Education

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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