Khadijah has set an example as a successful Muslim woman entrepreneur. However, specific research focusing on the success of Muslim female entrepreneurs is still limited. This study aims to identify the determinants of the success of Muslim women entrepreneurs and develop a conceptual model. Literature research data sourced from Google Scholar. Data collection using the publish or perish application. Data analysis used the preferred reporting items for systematic reviews and meta-analyses (PRISMA) approach. The study's results have identified four indicators of success for Muslim women entrepreneurs: business performance, business viability, staying in the industry for the long term, and generating profits. Furthermore, there are four dimensions of the success factors of Muslim women entrepreneurs: attitude, motivation, competency, and resources. In the end, this research has also produced a conceptual model for determining the success of Muslim women entrepreneurs. Therefore, the ministry in charge of entrepreneurship can respond to the results of this study by increasing the contribution to the four success factors of Muslim women entrepreneurs.Khadijah has set an example as a successful Muslim woman entrepreneur. However, specific research focusing on the success of Muslim female entrepreneurs is still limited. This study aims to identify the determinants of the success of Muslim women entrepreneurs and develop a conceptual model. Literature research data sourced from Google Scholar. Data collection using the publish or perish application. Data analysis used the preferred reporting items for systematic reviews and meta-analyses (PRISMA) approach. The study's results have identified four indicators of success for Muslim women entrepreneurs: business performance, business viability, staying in the industry for the long term, and generating profits. Furthermore, there are four dimensions of the success factors of Muslim women entrepreneurs: attitude, motivation, competency, and resources. In the end, this research has also produced a conceptual model for determining the success of Muslim women entrepreneurs. Therefore, the ministry in charge of entrepreneurship can respond to the results of this study by increasing the contribution to the four success factors of Muslim women entrepreneurs

The government issued a tax allowance policy to increase the amount of investment in Indonesia. This policy is given to Foreign Investors (PMA) and Domestic Investors (PMDN). This research aims to identify the policy and implementation mechanism of tax allowance in Indonesia. This research uses a qualitative method with a descriptive approach. First, the study found that the tax allowance policy is contained in article 31A, paragraph 21 of Law Number 7 of 1983 on Income Tax. Then, in Law Number 36 of 2008 on the Fourth Amendment to Law Number 7 of 1983 on Income Tax and Government Regulation Number 78 of 2019 on Income Tax Facilities for Capital Investment in Certain Fields of Business and/Or in Districts -Specific Areas. Furthermore, the tax allowance mechanism is regulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 Regarding the Implementation of Government Regulation Number 78 of 2019 Regarding Income Tax Facilities for Capital Investment in Certain Fields of Business and/or in Certain Districts.