scholarly journals Pajak Penghasilan Atas Anak Angkat Yang Berpenghasilan

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 396-406
Author(s):  
Suparna Wijaya ◽  
Annisa Febriana Safira
Keyword(s):  
Islamic Law ◽  
Civil Law ◽  
Adoptive Parents ◽  
Customary Law ◽  
Adopted Children ◽  
Adopted Child ◽  
Earned Income ◽  
Biological Parents ◽  
Differences Of Opinion ◽  
Legal Consequences

Adoption have legal consequences for both adopted children, adoptive parents, and biological parents. The legal consequences can be seen in terms of civil law, customary law, islamic law, and also taxes. In civil law, customary law, and also islamic law, the legal consequences of adopting a child are related to the inheritance rights of an adopted child. Meanwhile, in tax the legal consequences of adopting children are related to Non-Taxable Income (PTKP) and the income of adopted children. Provisions related to inheritance rights for adopted children are very clear in the three laws, but the provisions regarding PTKP and the income of adopted children in taxes are not so clear. Based on the results of the study, it was found that there were still differences of opinion regarding PTKP and the income of adopted children. Differences related to PTKP arise when the adopted child has earned income, where the majority of interviewees argue that the adopted child can still be counted as PTKP of his adoptive parents and for the imposition of taxes on the income of the adopted child it is also combined with the adoptive parents. However, there is a opinion that when the adopted child has earned income, it will be counted as PTKP of the biological parents and for the imposition of taxes on the income of the adopted child it will also be combined with his biological parents.

scholarly journals Comparison Between The Position Of Adopted Children In Islamic Law Inheritance Based On Islamic Law Compilation (KHI) With The Book Of Civil Law

Jurnal Akta ◽  
2019 ◽  
Vol 6 (3) ◽  
pp. 531
Author(s):  
Agil Aladdin ◽  
Akhmad Khisni
Keyword(s):  
Islamic Law ◽  
Civil Law ◽  
Adoptive Parents ◽  
Comparative Approach ◽  
Adopted Children ◽  
Adopted Child ◽  
Biological Parents ◽  
Biological Children ◽  
Similarities And Differences ◽  
Article 5

This research aims to knowing position adopted child in Islamic Law Compilation with the Book of Civil Law; and Similarities and Differences position adopted children in inheritance of Islamic Law Compilation with the Book of Civil Law; This research method using normative juridical research with comparative approach (comparative). The results were obtained conclusions from Islamic Law Compilation in terms of inheritance, uninterrupted lineage adopted children with biological parents, who turned just the responsibility of the biological parents to the adoptive parents. The adopted child does not become heir of adopted parents. In Gazette No. 129 Of 1917. In Article 5 through Article 15. The position adopted child found in Article 12 to equate a child with a legitimate child of the marriage of the lift. According to the Civil Law for the adopted child the same as for biological children. While in KHI adopted children get as much as 1/3 of the estate left by his adoptive parents (Article 209 KHI) exception has been assigned the consent of all the heirs.Keywords: Heritage; Adopted; Testament.

scholarly journals Hukum Waris terhadap Anak Adopsi dalam Perspektif Islam

2020 ◽  
Vol 7 (1) ◽  
pp. 94-106
Author(s):  
Muhammad Lutfi Syarifuddin
Keyword(s):  
Child Protection ◽  
Islamic Law ◽  
Adoptive Parents ◽  
Customary Law ◽  
Best Interests ◽  
Adopted Children ◽  
Inheritance Law ◽  
Law System ◽  
Biological Parents ◽  
The Family

In practice, in Indonesia children adoption has become a public phenomenon in society and is part of the family law system because it involves individual interests in the family. In the case of adoption, parents need to pay attention to the best interests of the child and be implemented based on local customs, applicable laws and regulations, this has been regulated in Article 39 of the Child Protection Act. Adoption of children is divided into two types, namely adoption of children between Indonesian citizens (domestic adoption) and adoption of Indonesian citizens by foreign citizens (adoption between countries). Appointment of children must be done by legal process, through the establishment or decision of the Court. The research method is normative juridical research. Based on the research results, the inheritance Indonesian citizens rights in the Indonesian inheritance law case are implemented based on Islamic law, adopted children do not inherit from adoptive parents and remain the biological parents. Under customary law, the inheritance of adopted children depends on customary law in the area. By law adoption children do not inherit from adoptive parents, and adopted children remain the heirs of their biological parents.

scholarly journals ANAK ANGKAT DALAM HUKUM KEWARISAN ISLAM DAN HUKUM PERDATA

2020 ◽  
Vol 2 (1) ◽  
pp. 101
Author(s):  
Nur Aisyah
Keyword(s):  
Family Member ◽  
Islamic Law ◽  
Civil Law ◽  
Adoptive Parents ◽  
Adopted Children ◽  
Best Interest ◽  
Adopted Child ◽  
Applicable Law ◽  
Biological Children ◽  
The Status

AbstractThe issue of adoption has been determined in Islamic law and civil law. Where both legal instruments state that the adoption of a child is something that is allowed as long as it is in the best interest of the adopted child. However, problems arise regarding adoption of children associated with inheritance issues. In Islamic law and civil law have different provisions. In Islamic law the status of adopted children can’t be equated with biological children so that they can’t receive inheritance from their adopted parents. However, the adopted child is entitled to get a will from his adoptive parents provided that no more than one-third of the assets of the adoptive parents. Whereas according to the law code of civil law states that the adopted child as a family member can get the inheritance from the adoptive parents based on the provisions of the applicable law (ab instestato) or with a will (testament).Keywords: Adopted Children, Civil Law, Inheritance, Islamic Law, Mandatory Wills.AbstrakPersoalan pengangkatan anak telah ditentukan dalam hukum Islam dan hukum perdata. Dimana kedua perangkat hukum tersebut menyatakan bahwa pengangkatan anak adalah sesuatu yang diperbolehkan selama demi kepentingan terbaik bagi anak angkat. Akan tetapi muncul persoalan terhadap pengangkatan anak yang dikaitkan dengan persoalan waris. Dalam hukum Islam dan hukum perdata mempunyai ketentuan yang berbeda. Dalam hukum Islam status anak angkat itu tidak dapat disamakan dengan anak kandung sehingga tidak dapat menerima harta warisan dari orang tua angkatnya. Meskipun demikian, anak angkat tersebut berhak mendapatkan wasiat dari orang tua angkatnya dengan ketentuan tidak boleh lebih dari sepertiga harta kekayaan orang tua angkat. Sedangkan menurut kitab undang-undang hukum perdata menyatakan bahwa anak angkat sebagai anggota keluarga dapat memperoleh harta warisan dari orang tua angkatnya berdasarkan ketentuan undang-undang yang berlaku (ab instestato) ataupun dengan adanya surat wasiat (testament).Kata Kunci : Anak Angkat, Hukum Islam, Hukum Perdata, Warisan, Wasiat Wajibah.

scholarly journals Konsep Waris Anak Angkat dalam Wasiat Wajibah Perspektif KHI dan Prof. Wahbah Zuhaili

2021 ◽  
Vol 1 (3) ◽  
pp. 232-239
Author(s):  
Nur Farikha ◽  
M. Ali Syaifudin Zuhri
Keyword(s):  
Research Method ◽  
Analytical Approach ◽  
Islamic Law ◽  
Positive Impact ◽  
Adoptive Parents ◽  
Adopted Children ◽  
Adopted Child ◽  
The Public ◽  
The Will ◽  
Legal Consequences

When a human couple performs a marriage, then both are not blessed with a child. One way for the couple is to adopt a child, the law is fine as long as it fulfills the conditions prescribed by religion. This was done by the Prophet Muhammad. Adoption of children must meet state requirements, namely through court channels. Because something related to the rules certainly has a positive impact on the public, namely maslahah ummah. There are several legal consequences when someone is adopted as a child, one of which is if one of the adoptive parents or the adopted child has died there is an appreciation given by one of them. The author conducted this research to describe the concept of wills for adopted children in the distribution of inheritance according to KHI and Prof. Wahbah Zuhaili. The author in this study uses the analytical approach research method, namely an approach that is carried out by analyzing the thoughts of a character in this case Prof. Zuhaili, and its comparison with KHI. The conclusion found in this study is the wills of the compulsory will be something very new in Islam, especially when it comes to adopted children. Therefore, the concept of inheritance for adopted children is in the form of a mandatory will, which has been stipulated in the Islamic Law Compilation that a will when it is not disclosed by the adoptive parents, the adopted child will still receive a will, at most a third of the assets of the adoptive parents. Meanwhile, Prof. Wahbah Zuhaili stated that the will is obligatory for relatives and parents (people who are related by blood) because they are prevented from inheriting.

PENGATURAN PELAKSANAAN PASAL 209 KOMPILASI HUKUM ISLAM TENTANG WASIAT WAJIBAH TERHADAP ANAK ANGKAT MELALUI AKTA YANG DIBUAT NOTARIS DALAM BENTUK NOTARIIL

Jurnal Akta ◽  
2017 ◽  
Vol 4 (3) ◽  
pp. 433
Author(s):  
Yanuar Dwiyan Putra ◽  
Sri Endah Wahyuningsih
Keyword(s):  
Islamic Law ◽  
Adoptive Parents ◽  
Adopted Children ◽  
Adopted Child ◽  
Inheritance Law ◽  
Basic Law ◽  
The Will ◽  
Notary Public ◽  
Legal Consequences ◽  
Mandatory Provision

Research on "Implementation Arrangement of Article 209 Compilation of Islamic Law About Testament Required To Child Lift Through Notary Act Notarized In Notarial Form" aims To know and analyze the basic law of mandatory testament to adopted child in terms of Islamic inheritance law and Compilation of Islamic Law, To know and analyzing the legal consequences of the mandatory provision of the adopted child, To know and analyze the notary's responsibility as a mandatory certificate deed for adopted children.The basis of the law of provision of natural must must be preceded by the love and affection of adoptive parents to adopted children, so that parents want to be fair to their adopted children. The will is basically only given to the heirs who do not receive the inheritance due to being heaved by the heirs who are closer to the heirs. Provision of a mandatory will to an adopted child if it is based on Article 209 paragraph (2) of the Compilation of Islamic Law shall not cause any legal consequences resulting in a dispute between the adopted child and the principal heir of the heir. Because in Article 209 paragraph (2) Compilation of Islamic Law explains "Against adopted child who does not receive will is given a will as much as 1/3 of the inheritance of his adoptive parents". Notary besides being responsible in making the deed of will is also responsible in its implementation.Keywords: Wills Wajibah, Adopted Children, Compilation of Islamic Law, Notary Public

scholarly journals Juridical Review Of Agreement And Adoption Law Due For Adopted Children When Adopted Parent Lift Divorce

Jurnal Akta ◽  
2018 ◽  
Vol 5 (3) ◽  
pp. 783
Author(s):  
Etik Kuswanti ◽  
Akhmad Khisni
Keyword(s):  
Judicial Review ◽  
Islamic Law ◽  
Human Life ◽  
Foster Mother ◽  
Adopted Children ◽  
Adopted Child ◽  
Biological Parents ◽  
Biological Children ◽  
The Supreme Court ◽  
Legal Consequences

Kids are important in human life, a lot of people who are expecting the presence of children as successor descent but some have not given credence to be given the baby. Adoption is an alternative to get around this problem. One polemics are legal consequences for adopted children when the father of the foster mother divorced. This study aims to determine hadhanah for adopted children when the father of the foster mother divorced. This research using normative juridical approach, ie an approach based on the decision of the Supreme Court, law and jurisprudence. The results show that the Islamic Law Compilation (KHI) stated position adopted child the same as biological children they both get Hadhanah, except in the case of nasab so do not get the inheritance, but was borrowed for adopted children as contained only one-third. In the case of child maintenance rights for the adopted child under age, the rights given to a foster mother, if an adult or child is old enough lift may choose to want to go with whom, nevertheless all maintenance fees charged to the adopted child's adoptive father. Custody and all the costs of the foster child needs to last until the adopted child an adult, independent or have been married. If the adopted child if the woman he would marry then it could be a guardian of marriage are biological parents or biological relatives. So although the adoptive mother divorced fathers still be obliged to maintain and educate the adopted child.Keywords: Judicial Review, Adoption, Legal Consequences, Divorce

scholarly journals Kedudukan Anak Angkat Terhadap Bagian Waris Menurut Ketentuan Hukum Di Indonesia

2019 ◽  
Vol 10 (2) ◽  
pp. 225-246
Author(s):  
R. Arif Muljohadi
Keyword(s):  
Family Relationships ◽  
Islamic Law ◽  
Common Law ◽  
Civil Law ◽  
Married Couples ◽  
Customary Law ◽  
Adopted Children ◽  
Legal Systems ◽  
Inheritance Law ◽  
Legal Consequences

One of the main goals of marriage is to connect offspring. But not all married couples can have children. The absence of children can be one of the triggers of disharmony in household relations. So as to maintain its integrity, husband and wife adopt children. In adoption, children will certainly have legal consequences. Moreover in Indonesian law, adoption is carried out according to Islamic law, Common law (the customary law referred to is Central Javanese Common law), and Civil law. Where the three legal systems will of course cause different legal consequences. The legal consequences are related to the position of adopted children which includes family relationships, guardianship relationships, inheritance relationships, and other relationships. Regarding inheritance relations, in Indonesia there is still pluralism including Islamic inheritance law, Customary inheritance law and inheritance law in the Civil Code. So with the variety of applicable inheritance law, also contributed to differences in the inheritance portion obtained by adopted children.

scholarly journals Kedudukan Anak Angkat dalam Hak Waris pada Masyarakat Islam di Kota Palopo (Relevandinya pada Pengadilan Agama Palopo)

2018 ◽  
Vol 1 (2) ◽  
pp. 173-192
Author(s):  
Rahma Amir
Keyword(s):  
Islamic Law ◽  
Civil Law ◽  
Adoptive Parents ◽  
Legal Issues ◽  
Adopted Children ◽  
Adopted Child ◽  
The Status ◽  
The Law ◽  
Written Law

According to the law, Islamic Law Compilation (KHI) is a written law that used as specific guidelines for Muslims in resolving all legal issues including on the status of an adopted child. Therefore, this study aims to: 1). Knowing the position of adopted children with KHI and Civil Law, 2). Knowing the position of adopted children and their legacy rights. 3). Knowing the position adopted child and the adoptive parents, their legacy and guardian of the marriage.Keywords: Adopted Child, Legacy Rights, Religious Court

scholarly journals KEDUDUKAN ANAK ANGKAT DALAM HAK WARIS PADA MASYARAKAT ISLAM DI KOTA PALOPO (RELEVANSINYA PADA PENGADILAN AGAMA PALOPO)

2016 ◽  
Vol 1 (2) ◽  
pp. 173
Author(s):  
Rahma Amir
Keyword(s):  
Islamic Law ◽  
Civil Law ◽  
Adoptive Parents ◽  
Legal Issues ◽  
Adopted Children ◽  
Adopted Child ◽  
The Status ◽  
The Law ◽  
Written Law

According to the law, Islamic Law Compilation (KHI) is a written law that used as specific guidelines for Muslims in resolving all legal issues including on the status of an adopted child. Therefore, this study aims to: 1). Knowing the position of adopted children with KHI and Civil Law, 2). Knowing the position of adopted children and their legacy rights. 3). Knowing the position adopted child and the adoptive parents, their legacy and  guardian of the marriage.

scholarly journals Status Harta Waris terhadap Anak Angkat Perspektif Adat Jawa dan KHI

2019 ◽  
Vol 5 (2) ◽  
pp. 153-175
Author(s):  
Ahmad Hafid Safrudin
Keyword(s):  
Foster Parents ◽  
Islamic Law ◽  
Adoptive Parents ◽  
Customary Law ◽  
Adopted Children ◽  
Adopted Child ◽  
The Family ◽  
General Order ◽  
High Level ◽  
To Receive

The presence of adopted children in the family allows for a high level of emotional bonding, which no longer separates one another. So, in time the adopted child can be counted as the person who deserves the property of foster parents after death. This is the result of what happened in the later days. In relation to the problem in this study, that the existence of the adopted child above has a position on the inheritance of treasures. According to Javanese customary law, although the child's appointment does not decide the child's relationship with the parent and adopted child does not become the child of the adoptive parents, but the adopted child is entitled to the inheritance of both the parents and the adoptive parents. Under Islamic law, although it is clear that Islam cannot accept the existence of an adopted child on his or her position on the inheritance of adoptive parents. However, KHI which is a legal written law that is applied as a special guideline for Muslims in resolving all legal issues including the position of the adopted child, in article 209 KHI explained that the adopted child is entitled to receive a testament of a general order of 1/3 from the heritage property of foster parents

Sign in / Sign up

Export Citation Format

Share Document