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The purpose of this paper is to manage knowledge pertaining to micro, small and medium enterprise (MSME) actors in the business, agriculture and industry sectors. This study uses text mining techniques, specifically Latent Dirichlet Allocation Mallet, to analyze the data obtained from the in-depth interviews. This analysis helps us identify and understand the issues faced by these actors.

In this study, the authors use big data and business analytics to recalculate the MSME business vulnerability index in 503 districts and 34 provinces across Indonesia. Subsequently, the authors conduct in-depth interviews with MSME actors in Medan, Central Java, Yogyakarta, Bali and Manokwari, West Papua. Through these interviews, the authors explore their strategies for surviving the COVID-19 pandemic and the extent of their digital literacy, and the application of technology to maximize sales and business outcomes.

The findings reveal that, for the sustainable growth of MSMEs during and after the pandemic, collaboration across the Penta-Helix framework is essential. This collaboration enables the development of practical solutions for the challenges posed by COVID-19, particularly in the context of the “new normal.” In addition, the authors’ survey of MSMEs involved in agriculture, trade and processing sectors demonstrates that 58.33% experienced a decrease in income during the pandemic and 12.66% reported an increase in revenue. In contrast, 25% experienced no change in income before and during the pandemic.

This research contributes significantly by offering comprehensive insights obtained from in-depth surveys conducted with MSMEs across multiple sectors. The findings underscore the importance of addressing the challenges MSMEs face and highlight the need for collaboration within the Penta-Helix framework to foster their resilience and success amidst the COVID-19 pandemic.

This study aims to examine how Islamic educators’ perceptions on the imposition of personal income tax influences tax compliance behaviour in Malaysia.

A qualitative approach was adopted, using semi-structured interviews through online platforms. Participants were Islamic educators from higher educational institutions, who have been taxpayers for at least 10 years. They are assumed to hold high religious values, to possess knowledge about Islamic principles and to have adequate taxpayer experience.

The findings revealed that while all participants agreed that income tax imposition is permissible in Islam, they had different views on taxing side income. Side income from part-time jobs was viewed as taxable income, but side income from Islamic religious preaching was viewed as not subject to tax. Hence, participants’ tax compliance was influenced by their understanding. Wrong understanding leads to unintentional tax non-compliance. This study also found that religiosity promotes tax compliance behaviour.

The present study’s results may help the tax authority develop a mechanism from which to educate taxpayers and increase their awareness about properly reporting income from side jobs.

Prior studies examining the influence of religious beliefs on tax compliance have been conducted across religions. The present study was conducted with Muslim participants in Malaysia, and it used a qualitative approach to explore the issue more in-depth.