scholarly journals EDUKASI PERPAJAKAN: UNDANG-UNDANG KETERBUKAAN INFORMASI KEUANGAN SEBAGAI SARANA MEMBANGUN KESADARAN BAYAR PAJAK MELALUI PENDIDIKAN PERGURUAN TINGGI YOGYAKARTA

2022 ◽  
Vol 18 (1) ◽  
pp. 1-25
Author(s):  
Alfiatul Maulida ◽  
Siti Sumartiah
Keyword(s):  
Path Analysis ◽  
Information Disclosure ◽  
Research Method ◽  
Tax Compliance ◽  
Financial Information ◽  
Tax Treaties ◽  
Tax Education ◽  
The Law ◽  
The Government ◽  
To Receive

The large number of people who avoid taxes has made the government look for effective and efficient alternatives to enforce an orderly and legally correct manner, namely by issuing the Law on the Disclosure of Financial Information. The Law on Financial Information Disclosure was published on 23 August 2017. Access to financial information for tax purposes includes access to receive and obtain financial information in the context of implementing the provisions of laws and regulations in the field of taxation and the implementation of international tax treaties. This study aims to analyze how much influence tax education can have on building tax awareness, to analyze how much the Financial Information Disclosure Act is known and understood by prospective taxpayers and taxpayers, and to analyze the effect of the Law on the Disclosure of Financial Information to make Personal Taxpayers. pay taxes orderly. The research method used is Path Analysis. Keywords: tax education, disclosure of financial information, tax compliance funds

scholarly journals WEWENANG KEPOLISIAN MENGADAKAN TINDAKAN LAIN DALAM MEMBERIKAN PERLINDUNGAN HUKUM TERHADAP ANAK MENURUT UNDANG-UNDANG NO.11 TAHUN 2012 TENTANG SISTEM PERADILAN PIDANA ANAK

2013 ◽  
Vol 2 (3) ◽  
Author(s):  
I Wayan Juwahyudhi
Keyword(s):  
Juvenile Offenders ◽  
Justice System ◽  
Research Method ◽  
Legal Protection ◽  
Negative Effects ◽  
Legal Research ◽  
Effects On Children ◽  
The Law ◽  
The Government ◽  
The Right

ABSTRACTOne of the police authorities is a discretionary action, where the action can also be done at the time of the investigation in dealing the juvenile offenders to protect children’s right to get justice and maximum legal protection. In the Law Number 11 of 2012 on the Juvenile Criminal Justice System stipulate about the investigator authority to carry out action of diversion, but this only applies to children under sentence of less than 7 years in prison and does not apply in children who are subject to punishments of more than 7 years in prison. This is contrary to the 1945 Constitution and the Law Number 23 of 2002 which emphasizes the protection of children before the law an the efforts to avoid imprisonment of the juvenile offenders.The thesis describes the police authority and the legal mechanisms and policies by the investigator in protecting the right on the juvenile offenders that puts the principles of legal protection. In order to avoid negative effects on children, therefore the police discretion is needed to avoid restrictions on freedom of the children’s right. The method used is a normative legal research method, where the normative or library legal research method is done by examining existing library materials.The writer suggested to the government to be more serious in dealing with the problems of children, especially for the juvenile offenders so that the welfare and right of children are protected and to avoid restrictions on freedom and minimize for juvenile offenders.

The Government of Zimbabwe's White Paper on Marriage and Inheritance, 1993

1994 ◽  
Vol 38 (1) ◽  
pp. 67-69 ◽  
Author(s):  
Simon Coldham
Keyword(s):  
White Paper ◽  
Public Debate ◽  
The Law ◽  
The Government ◽  
Harsh Criticism ◽  
To Receive

Far from heralding a comprehensive and long-overdue reform of the law relating to marriage and inheritance in Zimbabwe, this White Paper is a modest document, only seven pages long, which largely restricts itself to considering the extent to which the law of intestate succession applicable to a person’s estate should depend on the type of marriage into which the deceased had entered. Even so, the issues raised are controversial and the government clearly wishes to stimulate public debate and to receive suggestions from all quarters before formulating its policy. It appears that the paper has succeeded in generating interest as well as some harsh criticism.

scholarly journals Institusi Pengelola Zakat Dalam Hukum Positif Di Indonesia

2018 ◽  
Vol 5 (1) ◽  
pp. 171
Author(s):  
Junaidi Abdullah
Keyword(s):  
Font Size ◽  
The People ◽  
The Law ◽  
The Government ◽  
To Receive

<p><em>Zakat is a property that must be set aside by a Muslim or an entity that is owned by Muslims in accordance with the provisions of religion to be given to those who are entitled to receive it.<span style="font-family: Calibri;"><span style="font-size: medium;"> Zakat should be managed properly and professionally, so that the benefits of zakat can prosper the people and can alleviate poverty and can turn mustahik into muzakki. In Indonesia, the government has made several regulations on zakat, namely with the enactment of Law number 38 of 1999 concerning the management of Zakat and has been revised by Law No. 23 of 2011. In the Law that carries out zakat management are institutions officially recognized by the government. These institutions are BAZNAS and LAZ. The form of zakat management carried out by BAZNAS and LAZ starts from the collection, distribution, utilization and reporting.</span></span></em><em></em></p>

scholarly journals PENGATURAN TINDAK PIDANA DALAM UNDANG-UNDANG NOMOR 32 TAHUN 2009 TENTANG PERLINDUNGAN DAN PENGELOLAAN LINGKUNGAN HIDUP (Tinjauan Fiqh Al- Bi’ah)

2017 ◽  
Vol 6 (2) ◽  
pp. 173
Author(s):  
Muhammad Ridwansyah
Keyword(s):  
Environmental Protection ◽  
Research Method ◽  
Environmental Governance ◽  
Environmental Law ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Legal Norms ◽  
Criminal Sanctions ◽  
The Law ◽  
The Government

The setting of environmental law in Indonesia has started to improve since the Law Number 32 of 2009 on Environmental Protection and Management contains criminal act for every person who violates the provisions. It is stated in Article 98, 99, 100. This research method is a library or literature research which is conducted to gather secondary data in the field of environmental law and fiqh al-bi’ah. This research is normative law research while the nature of this research is descriptive analysis. It aimed to give a systematic illustration on legal norms that was found in law number 32 of 2009 and environmental fiqh accurately and the criminal sanctions review used in both arrangements. In this study there were two questions first, how is the arrangement of criminal act in Law No. 32 of 2009 on Environmental Protection Management. The second is whether the concept of fiqh al bi’ah is in line with Law No. 32 of 2009 on Environmental Protection Management. The result from this study is that the criminal act contained in the Law No. 32 of 2009 on Environmental Protection Management has not been enough to trap the environmental destroyer so that the government is expected to revise the unsuitable articles. Furthermore, the result of this research shows the similarity concept between fiqh al bi’ah and environmental governance in Indonesia. The concept offered by fiqh al bi’ah is a part of maqashidul syari’ah where Islam strongly recommended to maintain the environment. Keywords: environment, Fiqh Al-Bi’ah, Maqashidul Syari’ah

scholarly journals PERSEPSI MASYARAKAT KELURAHAN PINOKALAN DALAM PELAKSANAAN PROGRAM KOTA TANPA KUMUH (KOTAKU) DI KELURAHAN PINOKALAN KOTA BITUNG SULAWESI UTARA

2021 ◽  
Vol 2 (1) ◽  
pp. 99-104
Author(s):  
Audrey Runtukahu ◽  
Ferdinand Kerebungu ◽  
Yoseph Santie
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Method ◽  
Interview Data ◽  
Qualitative Research Method ◽  
Village Community ◽  
Home Improvement ◽  
The People ◽  
The Government ◽  
To Receive

The problem in this study is about the perception of pinokalan village community regarding the assistance of Kota Tanpa Kumuh Program (KOTAKU) where they are concerned about the inability of the opportunity to receive this assistance and the purpose of this research is to know and describe the perception of pinokalan village community in the implementation of KOTAKU program. In this study using qualitative research method with observation and interview data collection techniques. And the results of this study show that the perception of the people of Pinokalan Village that we do not receive assistance kotaku program from the government when our environment is organized and not worth our stay because of the densely populated conditions and only a few residents of our village who get assistance in the form of home improvement, roads and drainage but it is an assistance from PNPM not from KOTAKU and the government only chooses milih residents for i kut in socialization therefore we as other pinokalan community do not know and only know from others that socialization has been implemented about KOTAKU in Pinokalan Village. In the PROGRAM KOTAKU Pinokalan village is used as a companion village when compared to other villages that get assistance from KOTAKU Pinokalan Village can be said to be more eligible to get assistance from this KOTAKU program

scholarly journals PENDATAAN PENERIMA ZAKAT KANTOR BAZNAS KABUPATEN PROBOLINGGO BERBASIS ANDROID GIS

JOUTICA ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 287
Author(s):  
Muslim Alamsyah ◽  
Mochammad Firman Arif
Keyword(s):  
Data Collection ◽  
Android Application ◽  
Data Collection Methods ◽  
The Poor ◽  
Presidential Decree ◽  
The Law ◽  
The Government ◽  
The Right ◽  
To Receive ◽  
Collection Methods

Zakat is a number of assets that must be issued by Muslims to be given to groups who have the right to receive, such as the poor and the like, according to those stipulated by sharia. The law of zakat is obligatory for every Muslim who has fulfilled certain conditions. The National Zakat Amil Agency (BAZNAS) is the official body and the only one formed by the government based on RI Presidential Decree No. 8 of 2001 which has duties and functions to collect and distribute zakat, infaq, and alms. The purpose of making this research is to build an android application for GIS zakat assistance map (BAZNAS) in probolinggo district. This study uses data collection methods used in this study through observation, which is collecting data obtained from existing documents or stored records, both in the form of transcript notes, books, newspapers, plunging directly to the location to take pictures, and so on. Output targets of this study are in the form of an application for collecting data on zakat assistance from an Android-based Baznas office and will be published in non-accredited national journals. The application can be used by someone who wants to send donations via Smartphone easily. As well as the results of this application, it can map the locations of recipients of Zakat and Donors according to the coordinates of points of different colors. With the application, it can help channeling Zakat in Probolinggo district. Keywords: Zakat, Baznas, Android, GIS

scholarly journals The Administration of Corporate Social Responsibility in the District Regulation in Indonesia

2015 ◽  
Vol 5 (1) ◽  
pp. 207
Author(s):  
Mukti Fajar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Governments ◽  
Research Method ◽  
Limited Liability ◽  
Regional Area ◽  
The Law ◽  
The Government ◽  
Regulation Model ◽  
Corporate Social

In Indonesia, Corporate Social Responsibility (CSR) is corporate activity that is regulated by the law. By means of the Investment Law No.25 year of 2007 and the Limited Liability Company Act No. 40 year of 2007, it is regulated that every company in Indonesia is obliged to implement CSR. However, these regulations are not set technically; therefore some local governments have made guidelines for the implementation of CSR through the District Regulations. The problems of this study are: (1) how is the CSR regulation model in the District Regulation? (2) What are the company’s attitude and the company’s request towards the CSR regulation in the District ? This study uses normative law research method that examines the provisions of the law, as well as empirical legal research method that used to observe the behavior and the attitude of the government and corporate actors. This research took place in several provinces in Indonesia.The results of this research are: First, the CSR regulation in regional area is formulated based on local government authorities. The provisions of these district regulations are customized to the interests of each region, although it still normatively refers to the standard legislation. Second: The Company’s attitudes prefer the self-regulated regulations arranged by their respective companies. Additionally, the setting of CSR can make the arrangement of CSR activities in accordance with the District Government program; as a result it can speed up the community development.

scholarly journals Al-Manhâj al-Fiqhî ‘Inda Jamâ’ah “Muassah al-Da’wah al-Islâmiyah al-Indûnîsiyah” (Lembaga Dakwah Islam Indonesia) wa Âtsâruhu Fî Istinbâth al-Ahkâm al-Syar’iyyah

2022 ◽  
Vol 16 (2) ◽  
pp. 558-594
Author(s):  
Moh. Abdul Kholiq Hasan ◽  
Iskandar Dzulkarnain ◽  
Muh. Nashirudin
Keyword(s):  
Content Analysis ◽  
Research Method ◽  
Structured Interviews ◽  
Legal Decisions ◽  
Sharia Law ◽  
Library Research ◽  
The Law ◽  
The Government ◽  
The Right ◽  
Descriptive Qualitative

Indonesian Islamic Da’wa Institution or Lembaga Dakwah Islam Indonesia (LDII) tends to embrace exclusivity and takfiri ideology. This article attempts to reveal the fiqh manhaj (method) that LDII employs and its influences on the legal decisions LDII takes by employing the library research method in descriptive qualitative type. The content analysis in tandem with document triangulation and structured interviews were applied to investigate the textual references LDII uses. The findings indicate that LDII employs a fiqh manhaj called manqul. This influences the law istinbath of LDII. Mandatory to remain in the congregation (jamaah), taking the oath of allegiance to the leader of the jamaah, the claim by the jamaah leader of the right to construct sharia law, license to lie, and takfiri are some controversial products of the manqul. With takfiri as the most dangerous product of the manqul, it befalls the government of Indonesia to watch over this jamaah. اشتهرت مؤسسة الدعوة الإسلامية الإندونيسية أو ما يسمى بـــ LDII بتكفيرها على جميع المسلمين سوى جماعتهم. وتهدف هذه الدراسة لمعرفة أصل المنهج الفقهي عند هذه الجماعة وآثاره في استنباط الأحكام الشرعية عندهم. واعتمدت الدراسة على منهج البحث الوصفي التحليلي، بطريقة تحليل المحتوي أو ما يسمى بــ (content analysis). وقد توصلت الدراسة إلى القول بأن أصل المنهج الفقهي عند هذه الجماعة هو ما يسمى بـ"المنقول". وإن لهذا المنهج الفقهي أثار كبير في استنباط الأحكام الشرعية عند هذه الجماعة. ومن بينها: لزوم الناس لجماعتهم، وجوب البيعة لإمامهم، وجوب الإنفاق، ادعاء إمامهم أن لهم حقّ في تشريع الأحكام، إباحة التقية أو الكذب على الآخرين. ومن أخطر هذه المخالفات تكفيرهم لجميع المسلمين ممن ليسوا من جماعتهم. لأن هذا الاستنباط له أثر سيئ لوحدة الشعب، ولذا على حكومة إندونيسيا أن تتنبه دائما تجاه هذه الجماعة المنحرفة.

scholarly journals Penegakan Hukum Pajak Melalui Penggunaan Sandera Pajak Dalam Penagihan Utang Pajak Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 73-81
Author(s):  
Yeni Nur Arifin
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
State Revenue ◽  
Finance Development ◽  
The Law ◽  
The Government

Taxes make a major contribution to the source of state revenue which is used to finance development in Indonesia. However, there are still many taxpayers / tax insurer who are not compliant in paying taxes. The problems in this study are why the government uses tax hostages in collecting tax debts, how hostages are used as a means of force in collecting tax debts and how hostage-taking is viewed from a juridical aspect. The research method used in this research is normative legal research method. The result of the research is that there are several factors that become the reasons for tax hostage taking. The government (fiskus) in collecting tax debt with tax hostages has been carried out in accordance with the provisions of the law. Based on the aspect of legal certainty, tax hostages in Indonesia already have a legal umbrella, namely Law no. 9 of 2000 and several other regulations. From the aspect of justice, legal protection is provided to taxpayers / tax insurer who are subject to tax hostages. From the benefit aspect, the application of tax hostages is beneficial in increasing taxpayer compliance.

MAKNA MEMENUHI HUKUM TAURAT MENURUT RASUL PAULUS

2019 ◽  
Vol 17 (2) ◽  
pp. 63-69
Author(s):  
Eddis Sagala
Keyword(s):  
Jesus Christ ◽  
Research Method ◽  
Qualitative Method ◽  
Apostle Paul ◽  
Study Approach ◽  
Scientific Papers ◽  
The Law ◽  
The Government

fulfilling the law according to the Apostle Paul in Romans 13: 8-10. The research method in writing scientific papers is a qualitative method with an exegetical study approach. The results of the exegetical study of Romans 13: 8-10, the meaning of fulfilling the law is to love God, love fellow believers, not believers and the government as rulers determined by God. So that the implementation of the present day congregation is that every Christian must love God faithfully, love his neighbor as himself, love his fellow believers by not being a stumbling block to fellow believers, loving others who are not believers through friendship with them and giving sweet love to Jesus Christ for them, then loves the government as the ruler through obedience to all the rules and regulations he sets.Keywords: Meaning, Compliance, Law

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