<![CDATA[The rapid growth of the Micro, Small, and Medium Enterprise (MSME) sector in Pasuruan City does not align with the anticipated level of taxpayer compliance behavior. This discrepancy creates a conflicting situation where the potential revenue generated by the sector clashes with the issue of tax non-compliance, posing a threat to Regional Revenue and the Islamic economy. Therefore, this study examined the understanding, behavior, and Maqasid Al-Shari'ah review of taxpayer compliance behavior of Muslim MSME actors in Pasuruan using a phenomenological qualitative approach. Data were collected through open observation techniques, in-depth interviews, and documentation. The results showed that applicable tax policy was understood through socialization organized by the Cooperative and MSME Office continuously with a humanist approach. Meanwhile, the relationship between Maqāṣid al-Sharī`ah values and tax policy was to provide education by conducting socialization to the community regarding its content and benefits. In the concept of Maqāṣid al-Sharī`ah adh-ḍarūriyāt, the tax policy carried out by the government was included in Hifdzul Maal. This was the top Maqāṣid al-Sharī`ah benefit as a reinforcement of religiosity theory by adding the factors of blessing and economic justice. In contrast, the tax function, policy, registration, payment, rates, and reporting were reinforced by Muslim religiosity.]]>
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