scholarly journals Analisis Hukum Islam terhadap Pajak Waris dalam Pasal 2 Ayat (2) UU Nomor 20 Tahun 2000 Tentang Bea Perolehan Hak Atas Tanah dan Bangunan

2021 ◽  
Vol 1 (1) ◽  
pp. 16-20
Author(s):  
Mira Safira Fratiwi
Keyword(s):  
Data Processing ◽  
Islamic Law ◽  
Descriptive Analysis ◽  
Analysis Data ◽  
Literature Research ◽  
Medical Expenses ◽  
Positive Law ◽  
The Cost ◽  
Processing Techniques ◽  
Qualitative Literature

Abstract. Inheritance assets are all assets left by the heir due to his death, which have been free from religious and mundane obligations such as medical expenses when the heir is sick until his death, the cost of managing the corpse, zakat, donations or waqf that he has ever declared, or debts, ransoms and so on. . However, based on the author's research, there is a legal product, namely Law Number 20 of 2000 concerning Amendments to Law Number 21 of 1997 concerning Fees for Acquiring Rights on Land and Buildings (BPHTB). One of the provisions that has just been regulated in the Law is regarding the object of inheritance as stated in Article 2 paragraph (2). Based on the description, the problem points are how the tax concept in Islamic law and positive law, and how to analyze Islamic law on Article 2 paragraph (2) of Law Number 20 of 2000 concerning BPHTB. This research is a qualitative literature research with descriptive-analysis data processing techniques. The results of the research are that in Islamic law there is no term inherited property as a provision for tax objects, and according to Islamic law taxes are allowed to be levied on condition that the collection must be temporary if a state or Baitul Mal is experiencing a vacuum. Abstrak. Harta waris merupakan semua harta yang ditinggalkan pewaris karena wafatnya, yang telah bersih dari kewajiban-kewajiban keagamaan dan keduniaan seperti biaya keperluan pengobatan ketika pewaris sakit hingga wafatnya, biaya pengurusan jenazah, zakat, infak atau wakaf yang pernah dinyatakannya, atau hutang, tebusan dan sebagainya. Namun berdasarkan hasil penelitian penulis, terdapat produk hukum yaitu Undang-Undang Nomor 20 Tahun 2000 tentang Perubahan Atas Undang-Undang Nomor 21 Tahun 1997 tentang Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB). Salah satu ketentuan yang baru diatur di dalam Undang-Undang tersebut adalah mengenai objyek warisan yang tercantum di dalam Pasal 2 ayat (2). Tujuan dari penelitian ini adalah mengetahui bagaimana konsep pajak dalam hukum Islam dan Hukum Positif, dan bagaimana analisis hukum Islam terhadap Pajak Waris dalam Pasal 2 ayat (2) Undang-Undang Nomor 20 Tahun 2000 tentang Bea Perolehan Hak Atas Tanah dan Bangunan. Penelitian ini merupakan penelitian kualitatif yang bersifat kepustakaan dengan Teknik pengolahan data deskriptif-analisis. Adapun hasil penelitiannya adalah bahwa di dalam hukum Islam tidak ada istilah harta warisan dijadikan sebagai ketentuan obyek pajak, dan menurut hukum Islam pajak diperbolehkan untuk di pungut dengan syarat pemungutannya harus bersifat temporer jika keadaan suatu negara atau Baitul Mal sedang mengalami kekosongan. Kata Kunci: Waris, Hukum Islam 

scholarly journals MEDIATION SYSTEM IN DISPUTES OF OWNERSHIP PERSFECTIVE ACADEMIC ISLĀḤ (A Research in Aceh Besar)

2020 ◽  
Vol 10 (2) ◽  
pp. 208
Author(s):  
Riadhus Sholihin ◽  
Oktavi Maulizar
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Descriptive Analysis ◽  
Document Analysis ◽  
Third Party ◽  
Peace Agreement ◽  
Positive Law ◽  
Field Notes ◽  
Mediation System ◽  
The Village

This article will explain how the authority of village officials in resolving disputes over ownership of aid houses is mediated? To answer the problem above, the writer uses the descriptive analysis research method, where the data obtained is sourced from observations, interviews, photoshoots, document analysis, and field notes compiled by the writer at the research location which is not set forth in the form of figures. From the results of the study it can be seen that based on Aceh Qanun Number 9 of 2008 concerning the Development of Customary Life and Customs where village officials have the authority to reconcile disputes that occur within the community by deliberation / mediation and one of the village apparatuses that mediates the parties who disputes to end their disputes peacefully. The consequence of the mediation decision is the termination of the dispute that occurred and the parties agreed to make peace by making a peace agreement and carrying out the agreement accordingly. The concept of mediation in positive law is no different from the concept of iṣlāḥ in Islamic law which involves a third party to reconcile the disputing parties. The content of the agreement of the mediation that has been carried out by the parties, is allowed in Islamic law because the purpose of iṣlāḥ or mediation is to end the dispute.

scholarly journals PENGAMBILALIHAN HAK ATAS JAMINAN (EKSEKUSI) JAMINAN FIDUSIA DAN RAHN TASJILY PERSEPEKTIF HUKUM POSITIF DAN HUKUM ISLAM

2019 ◽  
Vol 10 (2) ◽  
pp. 186
Author(s):  
Heri Kuswanto
Keyword(s):  
Financial Institutions ◽  
Islamic Law ◽  
Descriptive Analysis ◽  
Critical Legal Studies ◽  
Legal Studies ◽  
Positive Law ◽  
Qualitative Descriptive ◽  
The Right ◽  
And Storage ◽  
Laws And Regulations

The phenomenon that occurs is related to the taking over of the right to guarantee (execution) of fiduciary security and Rahn Tasjily in the execution of executions carried out by financial institutions that do not comply with applicable laws and regulations. This research uses Normative legal methods, with qualitative descriptive analysis and critical legal studies. The results of the study that the process of taking over the right to guarantee (execution) fiduciary regulated in article 29 (1) of the fiduciary guarantee law. Among the first, execution based on Grosse fiduciary guarantee certificate or executable title (fiat execution) contained in the Fiduciary Guarantee Certificate carried out by the fiduciary recipient. Second, an execution based on the execution of separate executions through public auctions by fiduciary recipients. Third, execution by sale under the hand by the creditor fiduciary himself, and fourth, fiduciary execution by claiming. Based on Islamic law, the process of expropriation of the right to guarantee (execution) Rahn Tasjily, that the procedure for executing Marhun (collateral object), if due. Murtahin must warn Rahin to pay off her debt immediately. If the Rahin still cannot repay its debt, then Marhun is forcibly sold/executed through an auction, according to sharia. Marhun sales proceeds used to pay off debt, maintenance, and storage costs that have not paid and sales costs. The excess proceeds from the sale belong to Rahin, and the shortcomings become Rahin obligations. The execution process carried out by sharia companies must be based on fatwa no. 25/DSN-MUI/III/2002, and fatwa no. 92/ DSN-MUI/IV/2014. Positive law and Islamic law, which become normative references, have not been well understood and applied by the finance parties, causing injustice and legal uncertainty.Keywords: expropriation of rights, fiduciary guarantee, rahn tasjily ABSTRAKFenomena yang terjadi terkait pengambilalihan hak atas jaminan (eksekusi) jaminan fidusia dan rahn tasjily pada pelaksanaan eksekus yang dilakukan oleh lembaga pembiayaan tidak mematuhi aturan perundang-undangan yang berlaku. Penelitian ini menggunakan metode hukum Normatif, dengan analisis deskriptif kualitatif dan studi hukum kritis. Hasil penelitian bahwa, proses pengambilalihan hak atas jaminan (eksekusi) fidusia telah diatur dalam pasal 29 (1) undang-undang jaminan fidusia. Diantaranya pertama, eksekusi berdasarkan grosse sertifikat jaminan fidusia atau titel eksekutorial (secara fiat eksekusi) yang terdapat dalam Sertifikat Jaminan Fidusia yang dilakukan oleh penerima fidusia. Kedua, eksekusi berdasarkan pelaksanaan parate eksekusi melalui pelelangan umum oleh penerima fidusia. Ketiga, eksekusi secara penjualan di bawah tangan oleh kreditor pemberi fidusia sendiri, dan keempat, eksekusi fidusia secara mendaku. Berdasarkan hukum Islam, proses pengambilalihan hak atas jaminan (eksekusi) rahn tasjily, bahwa prosedur pengeksekusisan marhun (objek jaminan), apabila jatuh tempo. Murtahin harus memperingatkan Rahin untuk segera melunasi hutangnya. Apabila rahin tetap tidak dapat melunasi hutangnya, maka marhun dijual paksa/dieksekusi melalui lelang sesuai syariah. Hasil penjualan marhun digunakan untuk melunasi utang, biaya pemeliharaan dan penyimpanan yang belum dibayar serta biaya penjualan. Kelebihan hasil penjualan menjadi milik rahin dan kekurangannya menjadi kewajiban rahin. Adapun proses eksekusi yang dilakukan oleh perusahaan syariah harus berdasarkan fatwa Nomor: 25/DSN-MUI/III/2002, dan fatwa Nomor:92/DSN-MUI/IV/2014. Hukum positif dan hukum Islam yang menjadi rujukan normatif, belum difahami dan diterapkan dengan baik oleh pihak pembiayaan, sehingga menimbulkan ketidakadilan dan ketidakpastian hukum. Kata Kunci : jaminan eksekusi fidusia,pengambilalihan hak, rahn tasjily

scholarly journals ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Agarita Clara Womsiwor ◽  
Siti Rofingatun ◽  
Theo Allolayuk
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Basic Education ◽  
Descriptive Analysis ◽  
Analysis Data ◽  
Research Data ◽  
Fund Management ◽  
Literature Research ◽  
Funds Management ◽  
Effectiveness And Efficiency

This research aims to determine and analyze the effectiveness and efficiency of the management of school operational assistance (BOS) in the unit of primary education in the Demta district in 2017- 2018. The type of research used in this research is a type of quantitative research with the buzz using descriptive analysis. Data collection techniques are conducted by spreading questionnaires, documentation, and literature research. This research data is the result of observations in the field,through the dissemination of questionnaires and presentation of data scientifically is a report of the realization of the budget of income and the school spending in the district of Demta. The data was obtained from SD YPK Muris as one of the schools that became samples of research. The theory used to know and analyze the effectiveness and efficiency of fund management of School Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds Management in basic education unit in the district Demta said to be in the criteria is very effective in2017 and the year 2018 is said to be ineffective. In the management of the School Operational Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds managementhas been said to be efficient.

scholarly journals Kapitalisasi Isu Syariah Terhadap Pergerakan Ekonomi Di Pasar Nasional Dan Global

2020 ◽  
Vol 2 (1) ◽  
pp. 16-28
Author(s):  
Wening Purbatin Palupi Soenjoto ◽  
Septiyan Hudan Fuadi
Keyword(s):  
Data Processing ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Problem Formulation ◽  
Global Market ◽  
Research Data ◽  
Global Markets ◽  
Research Subjects ◽  
National Market ◽  
Processing Techniques

This study aims to determine the effect of the capitalization of sharia issues on economic movements in national and global markets and try to answer the problem formulation, namely: first, it can describe capitalization of sharia issues that are starting to develop in sharia economic movements in national and global markets. Second: can describe the process of negotiation (interaction) carried out by producers who use sharia issues in trade. Third: can find the implications of the meaning of the results of research and solutions that can add studies related to sharia issues in the economy in national and global markets so that it can be further investigated by subsequent researchers. The method used in this study is a qualitative method with descriptive analysis. Research subjects are informants who provide research data through interviews, surveys and documentation with triangulation data processing techniques to obtain valid research results. Based on the results of the study, it was concluded that the capitalization of sharia issues could affect national and global market movements Keywords: Capitalization, Sharia Issues, Sharia Economy, National Market, Global Market

Perkawinan Sebagai HAM

2021 ◽  
Vol 11 (2) ◽  
pp. 25-33
Author(s):  
Musyaffa Amin Ash Shabah
Keyword(s):  
Islamic Law ◽  
Human Life ◽  
Descriptive Analysis ◽  
Analysis Data ◽  
The State ◽  
Same Sex ◽  
Interfaith Marriage ◽  
Same Sex Marriage ◽  
The Government ◽  
The One

This study analyzes same-sex marriage and interfaith marriage in the perspective of HumanRights and Islamic Law. This research is a library research using the juridical-normative approachand descriptive analysis data. The results of the study show that same-sex marriage by nature hasagainst the nature of human life that is born to establish mental and biological bonds between theopposite sex, namely between men and women. The Positive Legal Review emphasizes that in theMarriage Law, it is stated that marriage is a physical and spiritual bond between a man and a womanto form a family or household and to carry on offspring and aim at upholding religious teachingsand carrying out customs. On the other hand, Islamic religious law also explicitly prohibits same-sexmarriage. As for the relation to interfaith marriage, if it is legalized, it is a violation of the constitution.Article 29 of the 1945 Constitution states that the State is based on the One Godhead (paragraph 1).The state guarantees the freedom of every resident to embrace his own religion and worship accordingto his religion and belief (verse 2). This article clearly states that the State guarantees every citizento practice his religious teachings. One form of freedom of religious worship is manifested in theimplementation of marriage. Religion regulates the procedures for marriage, including what is allowedand not done. Six religions recognized in Indonesia reject interfaith marriage. The legalization ofinterfaith marriage means that the government does not respect the prevailing rules in religion.

scholarly journals Tinjauan Hukum Islam terhadap Pernikahan dengan Wali Hakim (Studi Kasus di KUA Kecamatan Bulo, Kabupaten Polman)

2021 ◽  
Vol 2 (2) ◽  
pp. 301-313
Author(s):  
Mukran H. Usman ◽  
A. Hawariah ◽  
Rosmita Rosmita ◽  
Nurfatimah Muh. Tahir
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Descriptive Analysis ◽  
Field Research ◽  
Analysis Techniques ◽  
Normative Approach ◽  
Positive Law ◽  
The Guardian

This study aimed to determine the cause of the marriage of guardian judges in the KUA, Bulo District, Polman Regency and to find out the review of Islamic law on this phenomenon. The research method used was field research with descriptive analysis techniques and applies a phenomenological and juridical-normative approach. The results showed that; 1) Among the factors in the occurrence of marriage with the guardian judge at the KUA, Bulo Sub-district, Polman Regency, is because there are no living lineage guardians and or no Muslim lineage guardians; 2) According to Islamic law, marriage with a guardian judge is legal if it has fulfilled the conditions and pillars that have been determined both in positive law and Islamic law, where the KUA Kecematan Bulo, Polman Regency stipulates that the guardian judge is a Muslim, akil, and balig.

scholarly journals FACTORS IN RELIABILITY AS A REASON TO POLYGAMI ACCORDING TO ISLAMIC LAW AND POSITIVE LAW

2020 ◽  
Vol 12 (1) ◽  
pp. 93-106
Author(s):  
Imam Hafas
Keyword(s):  
Qualitative Methods ◽  
Islamic Law ◽  
Focal Point ◽  
Descriptive Analysis ◽  
The Public ◽  
Positive Law ◽  
The World ◽  
The Law ◽  
Research Types ◽  
Laws And Regulations

The dynamics of polygamy are not uncommon to talk about, considering that polygamy is widely practiced by the public and the actions of polygamy are not in accordance with the existing laws and regulations or laws in Indonesia. Many actions of polygamy violate the existing rules, one of which is the existence of marriage outside the KUA conducted secretly. A family will never achieve happiness in the world without the descendants born from the bond of marriage. Indonesia is one country that is able to see and interpret the actions of polygamy that occur outside the court or without the knowledge of the first wife. This is triggered by the desire of a husband who wants to polygamy or gets married for the second time. Talking about a marriage that is not always happy, can even bring a disaster, both on the part of a wife and a husband. One way is to get offspring from the marriage. In scientific studies that will be the focal point is about the reason for a husband to carry out acts of polygamy, both in Islamic provisions and in the provisions of the law. The method in scientific studies here uses qualitative methods with normative juridical research types and the nature of descriptive analysis research, as well as using an inductive thinking framework.

scholarly journals SANKSI ADAT BAGI PELAKU KEKERASAN FISIK DITINJAU MENURUT HUKUM PIDANA ISLAM

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Abdul ◽  
Jamhuri ◽  
Irwansyah
Keyword(s):  
Physical Abuse ◽  
Criminal Law ◽  
Islamic Law ◽  
Head Injuries ◽  
The Other ◽  
Medical Expenses ◽  
Criminal Sanctions ◽  
Positive Law ◽  
Other Hand

Physical abuse is an act causing pain and injury to one's body. Today, there is a customary criminal law regulating the sanctions for the perpetrators of physical abuse, namely in Kampung Taman  Firdaus. However, the customary sanctions are significantly different from the penalties stipulated in Islamic law and positive law. The differences in the type and the rate of sanctions will have consequences on the purpose of a law formation. Therefore, this study examined the regulations of criminal sanctions for the perpetrators of physical abuse in Kampung Taman Firdaus. The results of this study concluded that the customary sanctions of physical abuse in Kampung Taman Firdaus were the fine of one goat for head injuries with blood flowing, and the penalty of one chicken for head injuries without blood flowing. On the other hand, for the physical abuse other than on the head and face, the customary sanction is only to pay medical expenses until the victim is healed,  and this sanction is not in line with Islamic criminal law. Abstrak: Kekerasan fisik adalah suatu tindakan yang  mengakibatkan rasa sakit dan terluka pada tubuh seseorang. Dewasa ini terdapat sebuah hukum pidana Adat  yang mengatur sanksi bagi pelaku kekerasan fisik yaitu di Kampung Taman  Firdaus. Namun pada sanksi Adat tersebut terdapat perbedaan yang signifikan terhadap hukuman yang diatur dalam hukum Islam dan hukum positif, dengan perbedaan dari jenis sanksi serta bobot sanksi tersebut akan berkonsekuensi pada tujuan dibentuknya suatu hukum. Oleh karena itu penelitian ini ingin melihat bagaimana ketentuan sanksi pidana bagi pelaku kekerasan fisik dalam Adat Kampung Taman Firdaus. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa sanksi adat Kampung Taman Firdaus mengenai kekerasan fisik yaitu denda satu ekor kambing untuk luka di kepala yang darahnya mengalir, dan denda satu ekor ayam untuk luka di kepala yang darahnya keluar tidak mengalir. Sedangkan kekerasan fisik dengan objek selain kepala dan wajah sanksi adatnya ialah hanya membayar biaya pengobatan saja sampai sembuh, dan sanksi adat pada bagian ini tidak sesuai dengan hukum pidana Islam. Kata kunci : Sanksi Adat, kekerasan fisik, dan Hukum  Pidana Islam.

Kedudukan Transgender Dalam Sistem Kewarisan Islam dan Adat

2021 ◽  
Vol 12 (1) ◽  
pp. 15-25
Author(s):  
Musyaffa Amin Ash Shabah
Keyword(s):  
Islamic Law ◽  
Descriptive Analysis ◽  
Analysis Data ◽  
Customary Law ◽  
Sex Reassignment Surgery ◽  
Sex Reassignment ◽  
Inheritance Law ◽  
Transgender People ◽  
Religious Ceremony ◽  
Library Research

This study analyzes the position of transgender people in the distribution of inheritance from theperspective of Islamic law and customary law. This research is library research using the juridicalnormativeapproach and descriptive analysis data. The results of the study explain that there arethree elements of Islamic inheritance law, namely the heir, the heir, and the inheritance. The portionof the heirs has been determined in the Koran. The gender of the heir determines the amount of theshare of the inheritance to be received. In Islamic law, the position of inheritance for people who aretransgender is seen from their first gender at birth, and not determined after being transgender. Thisis because Islam forbids sex reassignment surgery because it has changed God’s creation. whereas inBalinese Customary Law, transgender actors are never recognized for their new status, before theyperform a religious ceremony. If this religious customary ceremony has been carried out and approvedby the traditional village leaders, then the applicant’s status is legal and customary.

scholarly journals ANALISIS PENYAJIAN FOTO BERITA PADA SURAT KABAR HARIAN UMUM RAKYAT BENGKULU

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Fardiana
Keyword(s):  
Data Analysis ◽  
Data Processing ◽  
Descriptive Analysis ◽  
Human Interest ◽  
Analysis Techniques ◽  
Black And White ◽  
Interview Techniques ◽  
Written Word ◽  
The Many ◽  
Processing Techniques

In journalistic work, photo has a very important role, such as beautify the pages and make the reader does not get tired reading. Each incoming photojournalism was selected by the photo editor to be considered whether a photo was appropriate and decent published in accordance with the written word. This research used observation and interview techniques to collect data. Data analysis techniques used by researcher was a descriptive analysis of data processing techniques. The photos presented Harian Rakyat Bengkulu were color photos and black and white photos. Based on the results of the discussion and explanation of this research from February 14 to March 14, it could be concluded that: The photos displayed on Harian Rakyat Bengkulu had various types which include spot News, Human Interest, Photo story, Feature Photo, and Photo Document. But of the many photos attached, most photos appearing in each edition were Spot News and stories.Keywords: photo, news, newspaper

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