Peran Business Development Service Melalui KPP Pratama Dalam Meningkatkan Pendapatan UMKM Pamekasan Ditinjau Dari Maqashid Syariah Asy-Syatibi

Abstract

This research is motivated by a program initiated and dedicated by KPP Pratama Pamekasan to increase income and develop the economy of micro, small and medium enterprises (UMKM). KPP Pratama Pamekasan maximizes the existence of programs that are carried out productively. If the program has a positive impact on the long-term life of business actors, especially with the existence of programs made by KPP Pratama Pamekasan using the right method, it will increase UMKM income. The results of this study indicate that the role of KPP Pratama Pamekasan in increasing revenue is through the BDS program in the form of collaboration with institutions such as banks, BUMN, academics and associations that are able to provide education related to the business of UMKM. The impact of the BDS program in increasing UMKM income, which was initially only hundreds of thousands, became millions and had the maximum impact because UMKM were able to develop their businesses to date. The review of maqashid sharia in the BDS program in improving UMKM does not have an element of cruelty towards UMKM actors and is in line with Islamic law because they both protect aspects of life and property.

Keywords : Tax; BDS; UMKM; Income; and Maqashid Syariah.