The Effect of Government-Borne Value Added Tax (VAT) Incentives on Electric Car Sales in Indonesia

Micro, Small, and Medium Enterprises (MSMEs) serve as vital contributors to economic resilience, particularly in developing nations like Indonesia. However, the COVID-19 pandemic has disrupted their sustainability, demanding strategic frameworks for recovery. This study aims to formulate effective development strategies for MSMEs in East Java by integrating SWOT analysis with the Analytical Network Process (ANP). The research adopts a qualitative-quantitative approach, employing expert judgment to identify internal and external factors affecting MSMEs, followed by pairwise comparisons to evaluate interdependencies among these factors using ANP. The results identify the most critical strategies, emphasizing increased digital literacy, innovation, and collaboration with stakeholders. The integration of SWOT and ANP offers a robust methodological advancement by capturing complex interrelationships among strategic factors, overcoming the limitations of traditional AHP-based approaches. The study's findings provide actionable insights for policymakers and business practitioners to guide MSMEs through post-pandemic recovery and sustainable growth. These implications extend the applicability of strategic management tools in volatile economic contexts and enrich the decision-making toolkit for MSME development.