scholarly journals IMPLEMENTASI AKAD MURABAHAH PADA PEMBIAYAAN KPR DI BANK TABUNGAN NEGARA SYARIAH PAREPARE

2019 ◽  
Vol 1 (1) ◽  
pp. 45-68
Author(s):  
Fitri Handayani ◽  
Rahman Ambo Masse ◽  
Sunuwati Sunuwati
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Home Ownership ◽  
Public Works ◽  
Islamic State ◽  
Accounts Receivable ◽  
Savings Bank ◽  
Financing Mechanism ◽  
The Government ◽  
Conventional Bank

This study discusses the implementation of murabahah contracts on mortgage financing in the Parepare Islamic state savings bank. That the BTN Syariah bank is a unit of conventional Bank BTN which raises doubts about mortgage financing, whether or not it has implemented murabahah contracts in mortgage financing or not. As recommended by the DSN fatwa and Indonesian banks. This study aims to determine the implementation of the murabahah contract on mortgage financing at the Parepare Syariah State Savings Bank. The results of this study indicate that: (1) the financing mechanism for mortgages at Bank BTN Syariah Parepare is in accordance with the rules of banks and government, the rules governed by the government are the rules regarding subsidized mortgages stipulated in PermenPUPR Number 21 / PRT / M / 2016 concerning convenience and or assistance in obtaining houses for low income people. PermenPUPR Number 26 / PRT / M / 2016 concerning changes to the ministerial regulations on public works and public housing number 21 / PRT / M / 2016 and PermenPUPR Republic of Indonesia Number 425 / KPTS / M / 2015 concerning limits on house selling prices that can be obtained through credit or financing of prosperous home ownership. (2) Implementation of murabahah contract at BTN Syariah Parepare bank, terms and conditions are in accordance with the principle of murabahah contract, murabahah contract has not implemented well on mortgage products at BTN Syariah Parepare bank due to the existence of murabahah contract elements which are not in accordance with the fatwa of the board national sharia-MUI. The element of the murabahah contract that is not in accordance with the DSN-MUI fatwa is the down payment and rescheduling. The elements of the murabahah contract are in accordance with the DSN-MUI fatwa, namely discounts, settlement of accounts receivable, fines and accelerated repayments.

scholarly journals Tinjauan Hukum Islam Terhadap Sistem Transaksi Kredit Pemilikan Rumah (KPR) Di Bank Tabungan Negara Syariah (BTN Syariah) Semarang

2019 ◽  
Vol 7 (3) ◽  
pp. 167
Author(s):  
Arif Rochman ◽  
Dharu Triasih ◽  
Agus Saiful Abib
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Islamic Law ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Accounts Payable ◽  
Savings Bank ◽  
The Government ◽  
Legal Condition

<p>Rumah adalah kebutuhan dasar yang sangat penting bagi setiap orang. namun sebagian   orang  masih   belum   memiliki   rumah   sendiri.   Faktor   penyebabnya   adalah mahalnya  harga  tunai  rumah.  Oleh  karena  itu  pemerintah  melalui  menteri  perumahan rakyat membuat  program  Kredit  Pemilikan  Rumah  (KPR). Program  KPR ini ditujukan untuk masyarakat berpenghasilan rendah yang disebut KPR subsidi. Salah satu bank yang menjadi  pelaksana  program  tersebut  yaitu  Bank  Tabungan     Negara  Syariah  (BTN Syariah). Penelitian skripsi ini mengenai sistem transaksi KPR yang dilakukan oleh BTN Syariah  Semarang  dan  tinjauan  hukum  Islam  terhadap  sistem  transaksi  KPR  di  BTN Syariah Semarang. Jenis penelitian  ini menggunakan  penelitian  hukum normatif dengan pendekatan  konseptual  agar dapat memahami  sistem transaksi  KPR BTN Syariah  yang menggunakan  prinsip Islam. Hasil dan pembahasan  penelitian  ini yaitu sistem transaksi KPR yang dilakukan BTN Syariah menggunakan  akad jual beli <em>murabahah </em>dan <em>istishna</em>. Tinjauan hukum Islam terhadap Akad <em>murabahah </em>yaitu dengan 3 pendekatan yang terdiri dari ditinjau dari rukun jual beli, syarat sah jual beli serta syarat jual beli kredit. Untuk akad  <em>Istishna</em>,  BTN  Syariah  tidak  bisa  menggunakan  akad  ini  karena  BTN  Syariah bukanlah produsen melainkan <em>trader</em>. Simpulannya skema transaksi KPR yang dilakukan BTN Syaraih hakekatnya bukan jual beli <em>murabahah </em>atau <em>istishna</em>, tetapi hutang piutang / <em>qardh</em>.</p><div class="WordSection1"><p><em>Home is a basic need that is very important for everyone. but some people still do not have their own home. The factor is the high cost of house cash. Therefore,  the government through the minister of public housing makes the program of Housing Loans (KPR).  The mortgage  program  is aimed  at low-income  communities  called  subsidized KPR. One of the banks that became the implementer of the program is the State Savings Bank  Syariah  (BTN  Syariah).  This thesis  research  about  mortgage  transaction  system conducted by BTN Syariah Semarang and review of Islamic law to mortgage transaction system in BTN Syariah Semarang.  This type of research uses normative  legal research with a conceptual approach in order to understand the transaction  system of KPR BTN Syariah using Islamic principles.  Results and discussion  of this research is a system of mortgage  transactions  conducted  BTN Syariah using the sale and purchase agreement murabaha  and istishna. Review of Islamic Law against Murabahah Akad that is with 3 approach  consisting  of  observed  from  rukun  jual  beli,  legal  condition  of  sale  and purchase and condition of sale and purchase credit. For Istishna contract, BTN Syariah can  not  use  this  contract  because  BTN  Syariah  is  not  a  producer  but  trader.  The conclusion of the scheme of mortgage transactions conducted by BTN Syaraih is not the sale and purchase of murabahah or istishna, but the accounts payable / qardh.</em></p></div>

scholarly journals Overview of Indonesian Law in the Purchase Transaction of Home Ownership Credit (KPR)

2021 ◽  
Vol 8 (5) ◽  
pp. 286-291
Author(s):  
Chairuni Nasution
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Islamic Law ◽  
Home Ownership ◽  
Legal Research ◽  
Conceptual Approach ◽  
Accounts Payable ◽  
Legal Relief ◽  
The Government ◽  
North Sumatra

Home is a basic need that is very important for everyone. However, some people still do not own their own homes. The contributing factor is the high cash price of the house. Therefore, the government through the minister of public housing created a Home Ownership Credit (KPR) program. This KPR program is aimed at low-income people, which is called subsidized KPR. the number of banks implementing the KPR purchase program. This thesis research concerns the KPR transaction system carried out by BTN Syariah North Sumatra and a review of Islamic law on the KPR transaction system at BTN Syariah North Sumatra. This type of research uses normative legal research with a conceptual approach to understanding the KPR BTN Syariah transaction system that uses Islamic principles. The results and discussion of this research are the KPR transaction system carried out by BTN Syariah using the murabahah and istishna sale and purchase contracts. A legal review in Indonesia of this sale and purchase agreement is with 3 approaches consisting of the review of the terms of sale and purchase, the legal terms of sale and purchase, and the terms of buying and selling credit. For the Istishna contract, BTN Syariah cannot use this contract because BTN Syariah is not a producer but a trader. In conclusion, the KPR transaction scheme carried out by BTN Syariah is not essentially a sale and purchase of murabahah or istishna, but of accounts payable / qardh. Keywords: Indonesian law, mortgage, legal relief.

scholarly journals TINJAUAN HUKUM ISLAM TERHADAP SISTEM TRANSAKSI KREDIT PEMILIKAN RUMAH (KPR) DI BANK TABUNGAN NEGARA SYARIAH (BTN SYARIAH) SEMARANG

2017 ◽  
Vol 7 (3) ◽  
pp. 167
Author(s):  
Arif Rochman ◽  
Dharu Triasih ◽  
Agus Saiful Abib
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Islamic Law ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Accounts Payable ◽  
Savings Bank ◽  
The Government ◽  
Legal Condition

<p>Rumah adalah kebutuhan dasar yang sangat penting bagi setiap orang. namun sebagian   orang  masih   belum   memiliki   rumah   sendiri.   Faktor   penyebabnya   adalah mahalnya  harga  tunai  rumah.  Oleh  karena  itu  pemerintah  melalui  menteri  perumahan rakyat membuat  program  Kredit  Pemilikan  Rumah  (KPR). Program  KPR ini ditujukan untuk masyarakat berpenghasilan rendah yang disebut KPR subsidi. Salah satu bank yang menjadi  pelaksana  program  tersebut  yaitu  Bank  Tabungan     Negara  Syariah  (BTN Syariah). Penelitian skripsi ini mengenai sistem transaksi KPR yang dilakukan oleh BTN Syariah  Semarang  dan  tinjauan  hukum  Islam  terhadap  sistem  transaksi  KPR  di  BTN Syariah Semarang. Jenis penelitian  ini menggunakan  penelitian  hukum normatif dengan pendekatan  konseptual  agar dapat memahami  sistem transaksi  KPR BTN Syariah  yang menggunakan  prinsip Islam. Hasil dan pembahasan  penelitian  ini yaitu sistem transaksi KPR yang dilakukan BTN Syariah menggunakan  akad jual beli <em>murabahah </em>dan <em>istishna</em>. Tinjauan hukum Islam terhadap Akad <em>murabahah </em>yaitu dengan 3 pendekatan yang terdiri dari ditinjau dari rukun jual beli, syarat sah jual beli serta syarat jual beli kredit. Untuk akad  <em>Istishna</em>,  BTN  Syariah  tidak  bisa  menggunakan  akad  ini  karena  BTN  Syariah bukanlah produsen melainkan <em>trader</em>. Simpulannya skema transaksi KPR yang dilakukan BTN Syaraih hakekatnya bukan jual beli <em>murabahah </em>atau <em>istishna</em>, tetapi hutang piutang / <em>qardh</em>.</p><p> </p><div class="WordSection1"><p><em>Home is a basic need that is very important for everyone. but some people still do not have their own home. The factor is the high cost of house cash. Therefore,  the government through the minister of public housing makes the program of Housing Loans (KPR).  The mortgage  program  is aimed  at low-income  communities  called  subsidized KPR. One of the banks that became the implementer of the program is the State Savings Bank  Syariah  (BTN  Syariah).  This thesis  research  about  mortgage  transaction  system conducted by BTN Syariah Semarang and review of Islamic law to mortgage transaction system in BTN Syariah Semarang.  This type of research uses normative  legal research with a conceptual approach in order to understand the transaction  system of KPR BTN Syariah using Islamic principles.  Results and discussion  of this research is a system of mortgage  transactions  conducted  BTN Syariah using the sale and purchase agreement murabaha  and istishna. Review of Islamic Law against Murabahah Akad that is with 3 approach  consisting  of  observed  from  rukun  jual  beli,  legal  condition  of  sale  and purchase and condition of sale and purchase credit. For Istishna contract, BTN Syariah</em></p></div><p> </p><p> </p><p> </p><p> </p><p><em>can  not  use  this  contract  because  BTN  Syariah  is  not  a  producer  but  trader.  The conclusion of the scheme of mortgage transactions conducted by BTN Syaraih is not the sale and purchase of murabahah or istishna, but the accounts payable / qardh.</em></p>

scholarly journals Make Yourself At Home: Can architecture enable a sense of home in Kuala Lumpur’s public housing?

2021 ◽  
Author(s):  
◽  
Nadrah Ibrahim
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Architectural Design ◽  
Kuala Lumpur ◽  
Design Strategies ◽  
Housing Design ◽  
The Public ◽  
Design Practices ◽  
Public House ◽  
The Government

<p>Public housing in Kuala Lumpur was introduced by the government as a means of replacing informal settlements and providing housing for the lower income. Government subsidies often cover some of the costs of public housing to help keep it affordable and at the lower end of house prices. To help meet the low cost agenda, public house designs are often kept to a minimal standard in Malaysia, removing low income Malay dwellers from their ideal image of home. In the long run, signs of neglect in the public houses are reflected in the lack of care and maintenance from dwellers, vandalism and more.   This thesis proposes that good, homely architectural design practices suited to the dweller can help encourage emotional ties between dwellers (low income families) and the dwelling (public houses). Its aim is to investigate potential architectural design approaches to tackle such problems in future Kuala Lumpur public houses.  This raises the question of which homely architectural design strategies might be best utilised in the Kuala Lumpur public housing environment. The thesis begins by exploring the meaning of home in relation to both dwellers and dwelling before then identifying ‘homely’ architectural design practices suited to the Malay community. In the context of public houses, this research investigation identifies privacy, environmental comfort, security and safety as homely aspects that are most often lacking in public housing design, contributing to a less homely environment. To enhance the homely attributes of public houses, the thesis proposes ways to restore homely qualities of spaces in the public house, drawing from these three aspects in order to arrive at design opportunities best suited to the lifestyle of its dwellers.</p>

scholarly journals STUDI KELAYAKAN PERUMAHAN BERSUBSIDI PENUNJANG KAWASAN INDUSTRI (LOKASI : SAGA, BALARAJA, KABUPATEN TANGERANG)

2020 ◽  
Vol 2 (2) ◽  
pp. 2589
Author(s):  
Vania Putri Azaria ◽  
Priyendiswara Agustina Bela ◽  
Bambang Deliyanto
Keyword(s):  
Low Income ◽  
Supply And Demand ◽  
Subsidized Housing ◽  
Public Works ◽  
Financing System ◽  
Low Income Families ◽  
The Government ◽  
Gathering Place ◽  
Study Property ◽  
General Society

House is one of the primary needs in society. Not only a living place, but a house is also a protection, gathering place, and investment. For low-income families, the gap between supply and demand for houses occur every year. It happens because of the low buying power or limited access to the house financing system. Therefore, through the banking industry, the government realizes the housing loan facility called the mortgage. There are 2 types of mortgages in Indonesia, i.e., subsidized mortgage and non-subsidized mortgage. The subsidized mortgage mainly targets Low-Income Families (LIF). The bank provides this type as the government program cooperating with the Ministry of Public Works and Public Housing to help finance subsidized houses in the form of loan or down payment facility. Meanwhile, the non-subsidized mortgage targets general society that fulfilled the mortgage requirements from the providing bank. PT Prima Graha Nusa Sempana currently plans to develop subsidized housing estate that targets factory workers. The land is located in Balaraja Sub-district, precisely at Saga Village, one of the industrial centers in Tangerang Regency. Before developing a 13.5 Ha land, an eligibility study is required. The study is conducted to discover the development eligibility and to count the profit and loss from the development. Besides that, an eligibility study is conducted to achieve a maximum result from the development. Keywords: feasibility study, property; subsidized housing AbstrakRumah menjadi salah satu kebutuhan primer bagi masyarakat, selain sebagai tempat tinggal rumah juga merupakan tempat berlindung dan sebagai tempat berkumpul sekaligus sebagai barang investasi. Bagi masyarakat berpenghasilan rendah kesenjangan antara kebutuhan penyediaan rumah dari tahun ke tahun masih terus terjadi, hal itu dikarenakan masih rendahnya daya beli atau terbatasnya akses  ke sistem pembiayaan rumah. Oleh karena itu pemerintah melalui perbankan merealisasikan pemeberian kredit yang disebut dengan KPR (Kredit Pemilikan Rumah). Di Indonesia dikenal dengan 2 jenis KPR yaitu KPR subsidi dan KPR non subsidi. KPR subsidi umumnya ditujukan untuk Masyarakat Berpenghasilan Rendah (MBR). KPR jenis ini disediakan oleh bank sebagai bagian dari program pemerintah bekerjasama dengan Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) untuk membantu mendanai kepemilikan rumah masyarakat yang akan diberikan subsidi berupa keringanan kredit atau uang muka. Sedangkan KPR non subsidi diperuntukkan bagi masyarakat umum yang memenuhi persyaratan yang ditetapkan oleh bank penyedia KPR. PT. Prima Graha Nusa Sempana saat ini sedang merencanakan pembangunan perumahan bersubsidi dengan target pasar buruh pabrik, hal itu karena lahan tersebut berada di Kecamatan Balaraja tepatnya di Kelurahan Saga, dimana Balaraja merupakan salah satu pusat industri yang terdapat di Kabupaten Tangerang. Sebelum melakukan pengembangan pada lahan seluas 13.5 Ha, akan dilakukan terbelih dahulu studi kelayakan terhadap lahan tersebut. Studi kelayakan dilakukan untuk mengetahui layak atau tidaknya pengembangan tersebut dan untuk mengetahui keuntungan dan kerugian pada pengembangan tersebut. Selain itu studi kelayakan dilakukan agar pengembang mendapatkan hasil yang maksimal tergadap pengembangan tersebut. 

scholarly journals Management Framework for Land Based Financing in Egyptian New Cities based on the Chinese Model

2019 ◽  
Vol 3 (2) ◽  
pp. 58
Author(s):  
Mostafa El-Nagdy ◽  
Hossam El-borombaly ◽  
Laila Khodeir
Keyword(s):  
Urban Development ◽  
Low Income ◽  
Public Investment ◽  
Management Framework ◽  
Chinese Model ◽  
Financing Mechanism ◽  
Low Income Groups ◽  
The Government ◽  
Negative Impacts ◽  
The Right

Land based financing is a financing approach in which it can provide the needed financing to allurban infrastructure without depending on the government as the main economic funder or the low-income groups. This financing approach is based on obtaining revenues from private developers and high-end land owners through publicly-owned land selling or leasing to capture the increment in land value as a result of public investment in infrastructure which creates a sustainable financing mechanism for infrastructure provision and for urban development and expansion. However, the usage of this financing approach in some Egyptian new cities had exposed the government to many negative financial instability risks due to the current used policies which have caused to hinge and disturb the national urban development strategies. On the other hand, many international cases have used this financing approach effectively and achieved great outcomes on many levels; economic, social, sustainability, and urban development. One of these pioneering cases and considers have the longest experience in using this mechanism is China. The main objective of this research is to generate and deduce a management framework for this financing approach in Egyptian new cities based on the Chinese model. Accordingly, the research methodology includes literature review and qualitative analyses of some international pioneering cases in China in an attempt to deduce a set of criteria that eliminates any potential risks, neutralize the occurred risks, and unlock the full potentialities of this financing approach in Egyptian new cities.In conclusion, using land based financing effectively and with the right and suitable policies would achieve the governmental socio-economic, urban development, and sustainability objectives while keeps the negative impacts at their lowest levels.

scholarly journals Kebijakan Pengelolaan Warisan Budaya Ditinjau dari Undang-Undang Nomor 11 Tahun 2010 (Perihal Pemberian Insentif dan Kompensasi)

2017 ◽  
Vol 13 (2) ◽  
pp. 141
Author(s):  
Karyamantha Surbakti
Keyword(s):  
Literature Review ◽  
Cultural Heritage ◽  
Conceptual Framework ◽  
Public Housing ◽  
Public Works ◽  
The Public ◽  
Legal Provisions ◽  
The Government ◽  
Cultural Heritage Objects ◽  
Legal Product

Several articles of various legal provisions outside Statutory of Cultural Heritage No. 11/2010 concerning cultural heritage have mentioned the issue of incentives and compensation. The incentives and compensation here is given by the government when the public has an cultural heritage objects. The government provides relief by not imposing tax status to the communities that have cultural heritage in the form of sites or buildings. The purpose of this conceptual framework is to identify and recognize how the government seeks to pay attention to aspects of participating communities to protect and preserved cultural heritage. The approached adopted in this study is literature review, using Statutory of land and bulding tax No.12/1994 and the regulation of Public Works and Public Housing Republic of Indonesia No.1/PRT/M/2015 as the main source and some articles related to cultural heritage. The results of the discussion provide an illustration that the government is pursuing a legal product related to incentives and compensation to people who have ancient relics as an effort for the preservation of cultural heritage pertaining to the community.Beberapa pasal dari berbagai ketetapan hukum di luar Undang-undang Nomor 11 Tahun 2010 mengenai cagar budaya, telah menyebutkan dan mencantumkan perihal pemberian insentif dan kompensasi. Insentif dan kompensasi di sini diberikan oleh pemerintah ketika masyarakat memiliki suatu peninggalan purbakala. Pemerintah memberikan keringanan dengan tidak mengenakan status pajak kepada masyarakat yang memiliki warisan budaya/cagar budaya berupa situs atau bangunan. Tujuan dari kerangka konseptual ini adalah untuk mengenali bagaimana pemerintah berusaha memperhatikan aspek masyarakat yang berpartisipasi untuk melindungi dan menjaga cagar budaya. Pengumpulan data dilakukan melalui telaah pustaka, dengan menggunakan Undang-undang Pajak Bumi Bangunan Nomor 12 Tahun 1994 serta Peraturan Menteri Pekerjaan Umum dan Perumahan Rakyat RI Nomor 1/PRT/M/2015 sebagai sumber utama dan beberapa tulisan yang berkaitan dengan cagar budaya. Hasil pembahasan memberikan gambaran bahwa pemerintah mengupayakan sebuah produk hukum yang berkenaan dengan insentif dan kompensasi kepada masyarakat yang memiliki peninggalan purbakala sebagai usaha untuk pelestarian cagar budaya yang bersinggungan dengan masyarakat.

IMPLEMENTASI HUKUM PERUMAHAN SEBAGAI USAHA PERCEPATAN PENGADAAN RUMAH BAGI MASYARAKAT YANG BERPENGHASILAN RENDAH (MBR)

2016 ◽  
Vol 2 (1) ◽  
pp. 81-102
Author(s):  
Sudiman Sihotang
Keyword(s):  
Low Income ◽  
Home Ownership ◽  
Public Works ◽  
Residential Areas ◽  
Scientific Publications ◽  
Know How ◽  
Academic Paper ◽  
The Subject ◽  
Approved Supervisor ◽  
The University

 In the preamble of the two basic considerations Act No. 1 of 2011 on  Housing  and  Region Settlements (Act PKP "That the state is  responsible for protecting  all Indonesian  citizens through the  implementation of housing and residential areas so  that people  can  live and  occupy decent housing and affordable in the housing healthy, safe, harmonious, and sustainable in all regions of Indonesia. "Although the regulations with regard to the procurement of low-income housing has  been  a lot made, but the fact still occur backlog (number gap between the need and availability of home) as contained in the  Strategic Plan of   the Ministry of  Public Works and public housing in 2015-2019 which states that until 2014, the remaining backlog of as many as 11.4 million homes. this reflects the need to optimize housing law to accelerate the supply of homes for low income people (MBR). by using the methodology and theories from the academic side, the present study was designed to find out why the housing law has  not  been effective in an effort to facilitate  access to home ownership for MBR and also to know how to optimize housing law to facilitate  access  to home ownership for MBR. Therefore the targeted outcomes of this study apart from a Dissertation (draft dissertation) approved supervisor, scientific publications in journals of international repute and enrichment of teaching materials on the subject property law in Indonesia that is taught at the Faculty of the University of Djuanda Bogor. This study also we target to become an academic paper for the improvement of relevant legislation Property in Indonesia

scholarly journals EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA DINAS PUPR PROVINSI MALUKU UTARA)

2020 ◽  
Vol 15 (2) ◽  
pp. 117
Author(s):  
Tiara Ningrum ◽  
Ventje Ilat ◽  
Winston Pontoh
Keyword(s):  
Public Housing ◽  
Income Tax ◽  
National Development ◽  
Civil Servants ◽  
Public Works ◽  
The Public ◽  
Method Calculation ◽  
The Government ◽  
Quantitative Descriptive ◽  
Descriptive Method

In improving people’s welfare and national development, the government requires regular acceptance. In the state budget (APBN) the biggest source of revenue is from the tax sector. Tax is a mandatory contribution that is imposed on every tax payer on the object it has and the result are submitted to the government. North Maluku Public Works and Public Housing Office is one on the regional apparatus that has a number of employees with the specification of civil servants (state civil servants) and regional honorary employees, so that it has great potential in paying taxes, especially article 21 of the income tax. in addition, the office of Public Works and Public Housing in North Maluku Province also has the potential to cause irregularities in the calculation of income tax due to differences in views on the Income Tax Law. this is the research reference with the title “Evaluation Of Article 21 Income Tax Calculation For Civil Servants in the Public Works and Public Housing Agency of North Maluku Provinces”. The purpose of this study is to determine the Calculation of Income Tax Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law. Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law.

scholarly journals Penerimaan Negara Bukan Pajak Pada Satuan Kerja Penataan Bangunan Dan Lingkungan Provinsi Kalimantan Selatan

INOVATOR ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 30
Author(s):  
Dahliana Iskandar
Keyword(s):  
Public Housing ◽  
The State ◽  
Public Works ◽  
Director General ◽  
Human Settlements ◽  
Group I ◽  
Tax State ◽  
The Status ◽  
The Government

<em>The issuance of the Minister of Finance Regulation No. 138 / PMK.06 / 2010 of 2010 and the Minister of Finance Regulation No. 246 / PMK.06 / 2014 of 2014, concerning changes to the legislation in the field of management of State Property resulted in the management of State Homes, faced with several obstacles. Determination of the status of a state house is a decision of the Minister of Public Works and Public Housing in this case the Director General of Human Settlements determining the status of a Group I, II, or III State House that is independent and / or in the form of a Flats Unit along with or not with its land. The number of State House Groups II and III are still unclear about the management of their documents because they are no longer inhabited by the original inhabitants in accordance with the Decree of the State House, and there are even houses where there are no more locations and have been sold to the community. The government must regulate the State Homes of Groups I, II, and III to increase Non-Tax State Revenues</em>

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