The pandemic caused by Covid 19 today has made it difficult for MSMEs to survive in their business fields. However, as good citizens, Moslem entrepreneurs find it obligatory to pay taxes, and at the same time to also pay zakah, as part of the pillars of Islam to be fulfilled. In response to these conditions, this research is aimed to obtain the preferences of MSME entrepreneurs towards taxes with Zakah in the Greater Jakarta areas, by using a qualitative approach with ANP (Analytic Network Process) through BOCR (Benefit, Opportunity, Cost, and Risk). This study obtained data from nine expert sources consisting of four categories, i.e., MSME, scholars, practitioners from the Department of Taxes, and Amil Zakah. The result of this research is the perception that MSMEs prefer to choose to pay their taxes (0.597) than Zakah (0.224). From the BOCR approach, the highest is Benefit (0.262), then Risk (0.250), Cost (0.226), and Opportunity (0.220). The highest benefits are increasing credibility (0.400), receiving incentives from the government (0.288), and obtaining equity from banks (0.237). The value risk is customers loss (0.362), punishment (0.273), and loss of credibility (0.269). The cost values are preferences for paying taxes from Zakah (0.396), deduction in business profit (0.336), and citizens' obligations (0.204). The Opportunity value is the ease to get a business license (0.394), to manage the administration of public services (0.284), and to help set up business finances (0.234).
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