scholarly journals ANALISIS YURIDIS PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DALAM PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH

Dialog ◽  
2017 ◽  
Vol 32 (1) ◽  
pp. 52-68
Author(s):  
AH. Azharuddin Lathif
Keyword(s):  
National Income ◽  
Value Added ◽  
The Other ◽  
Islamic Banking ◽  
Value Added Tax ◽  
Legal Problems ◽  
Other Hand ◽  
Puzzling Problem

The requirement of the Value Added Tax (PPN/ Pajak Pertambahan Nilai) on the murabahah endowment at the Islamic banking has created legal problems and led to the Islamic banking insolvency or ruin. Such ruin will mainly results from the fact that the murabahah product at the Islamic banking is not compatible with the credit applied in the conventional banking that is freed from the PPN. This is ironic as the existence of the Islamic banking is badly needed within the Indonesian society to become an alternative to the financial conventional institution or system. On the other hand, it must be openly acknowledged that the entitlement of tax, including PPN, which constitutes the source of national income, is truly necessitate, as when the murabahah product is freed from PPN, the income from the tax sector would be decreased. This article attempts to study and review this puzzling problem through legal and juridical approach.

scholarly journals Informal Economy and VAT

2017 ◽  
pp. 37-49
Author(s):  
Małgorzata Sęk
Keyword(s):  
European Union ◽  
Informal Economy ◽  
Value Added ◽  
The Other ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
Eu Member States ◽  
Other Hand

The aim of this paper is to discuss the interconnections between informal economy and Value Added Tax (VAT), as well as measures applied in the European Union (EU) Member States and other countries to counter VAT evasion and VAT fraud related to informal economy. It is shown in the article, that VAT and informal economy are strongly interconnected. VAT may be the cause for growth of the informal economy. But on the other hand, some VAT-related measures may be introduced to reduce or at least stop further growth of informal economy. Examples of such measures conclude the findings.

THE ENVIRONMENT OF ELECTRONIC COMMERCE LEGAL AND TAX ISSUES

2021 ◽  
Vol 65 (04) ◽  
pp. 265-267
Author(s):  
Seymur Firdovsi Huseynov ◽  
Keyword(s):  
Electronic Commerce ◽  
Key Words ◽  
World Trade ◽  
Value Added ◽  
Legal Systems ◽  
Value Added Tax ◽  
Eu Legislation ◽  
Electronic Environment ◽  
Legal Problems ◽  
Consumer Rights

The growth of e-commerce in world trade has been so rapid that the legal systems of states and societies have been unprepared for the challenges that have arisen. These problems were not only related to the protection of consumer rights in the electronic environment, but also other legal, ethical and taxing issues. This article analyzes the legal and taxing problems posed by e-commerce, the conditions under which they arise, and the legislative techniques provided for in EU legislation in relation to the solution of these problems. Key words: e-commerce, taxation problems, legal problems, European value added tax

scholarly journals Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions

2018 ◽  
Vol 7 (3.25) ◽  
pp. 114
Author(s):  
Thesa Adi Purwanto ◽  
. .
Keyword(s):  
Islamic Law ◽  
Value Added ◽  
Secondary Data ◽  
Islamic Finance ◽  
Tax Law ◽  
Islamic Banking ◽  
Value Added Tax ◽  
Literature Study ◽  
The Subject ◽  
The Government

Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic banking either in Indonesia or Malaysia must be followed with new law and regulation from their government, especially for rules on taxation over transaction on Islamic banking. This is critical because there are different interpretation and argumentation between practitioners of Islamic banking and the government about the subject of Value Added Tax on murabaha transaction. This research used a qualitative approach, using literature study, which emphasizes books as an object and field study with collecting data by interviewing and also using secondary data. As a result, both Indonesia and Malaysia has undergone essential steps to provide Islamic finance with appropriate banking and tax regulations that have succeeded in supporting the Islamic financial system.  

scholarly journals The Role of Emirates Credit Information Law in Organizing Credit Information to Serve Islamic Banking Finance Companies

2017 ◽  
pp. 1-25
Author(s):  
Hani Mounes Awad ◽  
Keyword(s):  
Decision Maker ◽  
The Other ◽  
Islamic Banking ◽  
Other Hand ◽  
Information Law

The bank shall assess its client’s creditworthiness; assess the extent to which the client requesting the financing is eligible to be granted the bank’s financing or not. Assessing such eligibility shall be based on real reasons and facts so the bank could defend such responsibility in case of prosecution, based on its decision to approve or reject funding and its justified reasons and facts. On the other hand, the credit decision maker should be familiar with the previous transaction financing, because such information contributes to the formation of an opinion of the decision maker that in turn determines the offer of the fund or not. So, the credit information is the base for the decision maker upon which the idea about the customer’s eligibility who demands credit funding is formed. The Emirati legislative significantly contribute to the literature of credit information, through establishing a specialized company which monopoly credit information operation. Such credit information report offers the banks several benefits due to the abundance of information contained obtained from the companies several information suppliers. Such matter leads to information abundance needed by the report, enabling the credit decision-maker to assess the client’s eligibility, where the company’s provider abides by providing true information.

scholarly journals Examining the Nexus between Riba and Gharar, and Islamic Banking Products Among Zanzibar People

2021 ◽  
pp. 27-34
Author(s):  
Hamad Mohammed Shkeily ◽  
Naziruddin Abdullah
Keyword(s):  
Hypothesis Test ◽  
Reliability And Validity ◽  
Income Level ◽  
The Other ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Other Hand ◽  
The People ◽  
Conventional Banks

This paper aims at examining the nexus between riba, gharar and income level, and Islamic Banking Products among Zanzibar people. The Islamic bank products such as Murabahah, Musharakah, Mudarabah, Ijarah, Hawalah, Takaful and Sukuk were considered as independent variables for this study. On the other hand, the dependent variables investigated were three (3) namely riba, gharar and income level. A total of 116 respondents consisting of Zanzibar people residing in different districts responded to the survey questionnaire via google form. The study used statistical techniques to analyse the collected data in terms of demographic, descriptive, reliability and validity analysis and presented by charts, tables and curves. The hypothesis test has been conducted using correlation analysis. Statistically, the finding revealed that, the people of Zanzibar were against Riba but in favour of Murabahah, Musharakah, Mudarabah, Ijarah, Hawalah, Takaful and Sukuk with p≤0.01. The result also revealed that the people of Zanzibar were against gharar with p≤0.01. On the other hand, income level showed a significant correlation against Mudarabah, Ijarah, Hawalal, Takaful and Sukuk as p≤0.01. These findings suggest that the products and services of Islamic banks have a significant relationship with Riba, Gharar and level of income for Islamic banks’ shariah priority. It is also shown that riba and gharar were significantly impacted the people of Zanzibar for the influence on the acquisition of Islamic bank facilities which are vital on direct effects that attract customers and investors in which they are customised from conventional banks products. As the awareness level from these Islamic products are high, it is recommended that Islamic banks should focus in designing Islamic banks products (Murabahah, Musharakah, Mudarabah, Ijarah, Hawalah, Takaful and Sukuk) that will comply with Shariah requirement.

scholarly journals The Role of Emirates Credit Information Law in Organizing Credit Information to Serve Islamic Banking Finance Companies

2018 ◽  
Vol 2 (1) ◽  
pp. 1-25
Author(s):  
Hani Mounes Awad ◽  
Keyword(s):  
Decision Maker ◽  
The Other ◽  
Islamic Banking ◽  
Other Hand ◽  
Information Law

The bank shall assess its client’s creditworthiness; assess the extent to which the client requesting the financing is eligible to be granted the bank’s financing or not. Assessing such eligibility shall be based on real reasons and facts so the bank could defend such responsibility in case of prosecution, based on its decision to approve or reject funding and its justified reasons and facts. On the other hand, the credit decision maker should be familiar with the previous transaction financing, because such information contributes to the formation of an opinion of the decision maker that in turn determines the offer of the fund or not. So, the credit information is the base for the decision maker upon which the idea about the customer’s eligibility who demands credit funding is formed. The Emirati legislative significantly contribute to the literature of credit information, through establishing a specialized company which monopoly credit information operation. Such credit information report offers the banks several benefits due to the abundance of information contained obtained from the companies several information suppliers. Such matter leads to information abundance needed by the report, enabling the credit decision-maker to assess the client’s eligibility, where the company’s provider abides by providing true information.

scholarly journals Hologram Technology and Copyright Between Evoking the Past and The Present Crisis in Lights of Copyrights Legislations and International Agreements

2021 ◽  
Vol 4 (2) ◽  
Keyword(s):  
Intellectual Property ◽  
Copyright Infringement ◽  
International Agreements ◽  
The Other ◽  
Commercial Use ◽  
The Past ◽  
Legal Problems ◽  
Other Hand

This paper analyses the multiplicity of the increasing use of holograms in live shows, which has created legal problems with regard to the protection of copyright and publicity rights. Holographic performances that use content without receiving the copyright holder's permission are considered copyright infringement. Infringement is the use of the image, voice, and likeness of celebrities, whether dead or alive, without the permission of the celebrities themselves or their rights. In addition, celebrities can regulate the commercial use of their photos and identities through copyrights protection, which prohibits their name or presence from being used. Therefore, holographic performance producers need to proceed with caution in using pre-existing celebrity material and images. On the other hand, investments and attempts have been made by producers to create holographic performances. Their time and money commitment should be compensated not only financially from income from success, but also from the security of intellectual property systems.

scholarly journals PATEN TERHADAP APLIKASI PROGRAM KOMPUTER BERBASIS FINANCIAL AND TECHNOLOGY DI INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 71-87
Author(s):  
Anik Marfistasari ◽  
Ennys Kurniawati ◽  
Badzlina Putri Indraswati
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Legal Protection ◽  
Computer Programs ◽  
The Other ◽  
Legal Problems ◽  
Other Hand ◽  
Legal Construction

Patents as Intellectual Property Rights which are included in exclusive rights that contain legal construction. It basically must provide legal protection for the application of financial and techology-based on computer programs in Indonesia, where it is given to the novelty of the invention, inventive steps contained in it; and the success of inventions that should be applicable in industries that are developing at this time. To get tsshe assurance and legal protection against fintech programs invention, it is necessary to be followed up on legislation in the field of intellectual property, especially in terms of special patents which it related the fintceh programs inventions in Indonesia, which are expected to provide solutions to the legal problems in Indonesia and to provide a clear legal direction related the fintech programs inventions, on the other hand, with the existence of the legislation in the field of special patent it is expected that can obtain balanced legal protection related to computer programs. Which must be in accordance with the purpose of the invention itself to support the maximum efforts to achieve people's welfare .

scholarly journals Analisis PPN Membangun Sendiri untuk Pengusaha Kena Pajak di Indonesia

2012 ◽  
Vol 3 (1) ◽  
pp. 15
Author(s):  
Fany Inasius
Keyword(s):  
Income Tax ◽  
Limited Liability ◽  
Value Added ◽  
The Other ◽  
Equal Treatment ◽  
Limited Liability Company ◽  
Value Added Tax

Value-Added Tax (VAT) imposition on self build activity will be distinguished if it is provided by using contractor service. As the result, different VAT treatment on both transactions above has implication to whole company‘s profit. In fact, the implementation of this regulation was ineffective because Taxable Firm will easily run away from such disadvantageous regulation. This paper focuses on comparison between VAT imposition to Taxable Firm in the form of limited liability company for self build activity and equal treatment to buildingconstruction provided by contractor. In fact, from comparative and descriptive researches, it is found that equal treatment on VAT imposition for self construction by Taxable Firm will not reduce income tax earnings compared with using contractor service. On the contrary, VAT imposition for self build activity by Taxable Firm in the form of Limited Liability Company becomes ineffective. In the other sides, because VAT in by means of selfbuild activity that can not be credited it has implication to inefficiency that in turn will not conducive to business climates.

scholarly journals Characteristics of the VAT in Albania

2014 ◽  
Vol 1 (1) ◽  
pp. 228
Author(s):  
Mikel Alla
Keyword(s):  
European Union ◽  
Fiscal Policy ◽  
Production Process ◽  
Tax Evasion ◽  
Value Added ◽  
The Other ◽  
Self Management ◽  
The European Union ◽  
Value Added Tax ◽  
Tax Legislation

The value added tax (taxe sur la valeur ajoutee - TVA) was "invented" by a finance expert of France called "Maurice Laure" (1917-20 April 2001). The system of "Laure" is designed to April 10, 1954. He "invented" a tax on consumption, which was called the VAT (TVA). His idea was quickly adopted because it compels taxpayers at all levels of the production process, for self-management and self-calculating the tax, instead of putting the burden on sellers, or the tax authorities make the tax assessments. The tax legislation for the VAT in Albania has changed constantly . The VAT in Albania is regulated by the Law No. 7928 dated 27.04.1995 "On the VAT" . This law was amended to date from about 30 other laws . in the design of the fiscal policy of Albania , are taken into consideration the behavior of taxpayers and their ability to the tax evasion . Albanian state is trying to harmonize the fiscal legislation with those of the other countries of the European Union. This paper aims to show the main characteristics of the VAT in Albania . At the end of this paper, I will give my conclusions of the issue .

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