Penerapan Pajak Berbasis Syariah Dalam Industri Halal Serta Dampaknya Terhadap Keberlanjutan dan Ekonomi UMKM
Keywords:
Pajak syariah; UMKM halal; Keberlanjutan usaha; Kinerja ekonomi; Indutri halal; Kepatuhan pajakAbstract
Penelitian ini bertujuan untuk memahami bagaimana pelaku UMKM halal di Kota Padang memaknai dan merespons penerapan pajak berbasis syariah serta implikasinya terhadap keberlanjutan dan kinerja ekonomi usaha mereka. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dengan pelaku UMKM sektor saji dan ritel yang telah menjalankan usaha minimal dua tahun dan terlibat dalam aktivitas fiskal UMKM. Analisis dilakukan melalui proses kondensasi data, pengkodean, dan identifikasi tema inti yang mencerminkan persepsi, pemahaman, serta respon pelaku UMKM terhadap pajak syariah. Hasil penelitian menghasilkan empat tema utama, yaitu: pemahaman normatif terhadap pajak syariah, persepsi keadilan dan hambatan kepatuhan, kontribusi pajak syariah terhadap keberlanjutan usaha, serta pengaruhnya terhadap efisiensi biaya dan kepercayaan konsumen. Temuan menunjukkan bahwa pajak syariah dianggap tidak memberatkan, selaras dengan prinsip halal, serta memperkuat stabilitas usaha dan kinerja ekonomi. Penelitian ini menyimpulkan bahwa pajak syariah berpotensi menjadi instrumen fiskal yang mendukung penguatan industri halal, namun keberhasilannya sangat bergantung pada penyederhanaan administrasi dan kesiapan regulasi.
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