scholarly journals PERBANDINGAN HUKUM PAJAK DAN ZAKAT MENURUT SYARIAH DAN NEGARA

2020 ◽  
Vol 3 (1) ◽  
pp. 38-50
Author(s):  
Fatmawati Zahroh ◽  
Harkaneri Harkaneri
Keyword(s):  
Islamic Law ◽  
The State ◽  
Literature Study ◽  
State Budget ◽  
Large State ◽  
Positive Law ◽  
State Expenditure ◽  
Similarities And Differences ◽  
The Government ◽  
State Expenditures

ABSTRACT This article describes how to compare tax and zakat law from the perspective of sharia (Islamic law) and state (positive law). There are many similarities and differences between this tax and zakat, in terms of both collectors and collectors. According to article 1 of the 2009 KUP Law on taxes and Law No. 23 of 2011 concerning zakat and its management. This article uses the literature study method to compare and describe existing legislation as well as some differences between tax and zakat. With the results and discussion that actually this tax and zakat if synergized will become two very large state revenues so that they can finance state expenditures, but this state expenditure will be divided into routine expenditures and expenditures for people who are unable to meet the obligations of a muzakki (compulsory zakat) to mustahik (recipient of zakat). If synergized like that, the amil zakat and the government must be observant in differentiating these expenditures to be channeled to those who are entitled to and expenditures as appropriate for the State Budget.

Hukum Denda dalam Keuangan Publik Islam di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz
Keyword(s):  
Islamic Law ◽  
The State ◽  
Mutual Benefit ◽  
State Budget ◽  
The People ◽  
The Status ◽  
The Government

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.

scholarly journals Fiqh of Budgeting: Study of Management of the State Budget for People's Welfare in the Perspective of Maqâshid al-Shari'ah

AL- ADALAH ◽  
2019 ◽  
Vol 16 (1) ◽  
pp. 177-206
Author(s):  
Maghfur Ahmad
Keyword(s):  
Qualitative Research ◽  
Islamic Law ◽  
The State ◽  
Literature Study ◽  
State Budget ◽  
Law And Politics ◽  
The Poor ◽  
The People ◽  
Library Resources ◽  
Main Basis

The budget plays an important role, both in Islamic political fiqh discourse and in the national constitutional dictum. However, hegemony of capitalism has implications for the low state budget that is allocated to meet the needs of the poor. Budgeting policies are considered to be more in favor of the interests of investors than for the people welfare. This study aims to explore the repertoire of Islamic law in managing the state budget in a participatory manner for people's welfare. Through qualitative research, this study relies on library resources that contain management of the state budget in the budgetary fiqh narrative and the maqâshid al-shari'ah as the main basis of this literature study. The results of this study reveal that the state has an obligation to prosper the people. In a fiqh perspective, the mandate to serve people's needs require a participatory mechanism. Community participation in assessing the basic needs of the people can guarantee the state budget plan for effective and targeted development. In addition, the basic rights of citizens regarding education, economy, culture, law and politics are guaranteed as part of the implementation of the principles of the maqâshid al-shari'ah in the management of the state budget.

scholarly journals Analisis Hukum Menghadiri Walimatul Ursy Saat Pandemi Covid 19

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Rina Septiani
Keyword(s):  
Comparative Analysis ◽  
Qualitative Data ◽  
Islamic Law ◽  
Secondary Data ◽  
Good Health ◽  
Legal Analysis ◽  
Literature Study ◽  
Positive Law ◽  
The Law ◽  
The Government

bstract: This study discusses legal analysis both from the perspective of Islamic law and positive law related to the law of attending walimatul ursy during the COVID-19 pandemic, this research will focus on the law of attending a wedding during the pandemic. The method used is literature study with a normative-comparative analysis approach, data analysis used is from qualitative data to secondary data. The results of the study found that the law of attending walimatul ursy during a pandemic, both Islamic and positive, is not mandatory, but permissible if those invited are in good health and are ready to carry out health protocols that have been set by the government, but if those invited are not healthy or confirmed. Corona virus, attendance is haram because it will cause greater fade if the person concerned is present.Abstrak: Penelitian ini membahas tentang analisis hukum baik dilihat dari segi hukum islam maupun hukum positif terkait dengan hukum menghadiri walimatul ursy saat pandemic covid 19, penelitian ini akan focus pada hukum menghadiri pesta pernikahan saat pandemic. Metode yang digunakan adalah studi pustaka dengan pendekatan analisis normatif-komparatif, analisis data yang digunakan adalah mulai dari data kualitatif sampai dengan data skunder. Hasil penelitian menemukan bahwa hukum menghadiri walimatul ursy saat pandemic baik secara hukum islam maupun positif tidak menjadi wajib melainkan di perbolehkan jika yang diundang dalam keadaan sehat serta siap melakukan protocol kesehatan yang sudah di tetapkan oleh pemerintah, namun apabila yang diundang dalam keadaan tidak sehat atau terkonfirmasi virus corona maka menghadirinya menjadi haram karena akan menimbulkan kemudaratan yang lebih besar jika yang bersangkutan hadir.

Penyusunan Anggaran Per Unit Kerja Asosiatif Dengan Anggaran Berbasis Kinerja?

Liquidity ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 78-85
Author(s):  
Andilo Tohom
Keyword(s):  
Government Agency ◽  
The State ◽  
Government Agencies ◽  
Process Performance ◽  
Literature Study ◽  
State Budget ◽  
Proper Understanding ◽  
Work Plan ◽  
The Government ◽  
Budgeting Process

The process of preparing government agency budget can not be separated from the proposed work plan and budget of the division in government agencies based on its duties and functions. Each proposed activities, outputs and budget required then compiled into the budget of upper unit up to the level of Ministries/Agencies/Government. Nevertheless, it should be referred to objectives to be achieved by the government. A proper understanding of the principle of 'money follow function "is inherent in the notion of performance based budgeting should be owned by the parties involved in the budgeting process. Performance-based budgeting is governed by different provisions of the budget in our country, stressing the importance of the alignment of the activities/programs funded from the state budget with government targets. The literature study presented in this paper is aimed to provide important insight for government entities when preparing the budget.

EFEKTIVITAS PELAKSANAAN PERATURAN PENCATATAN PERCERAIAN DI KANTOR URUSAN AGAMA

2020 ◽  
Vol 6 (1) ◽  
pp. 1-15
Author(s):  
Juriyana Megawati Hasibuan Dan Fatahuddin Aziz Siregar
Keyword(s):  
Islamic Law ◽  
The State ◽  
Judicial Process ◽  
Positive Law ◽  
State Administration ◽  
Shipping Costs ◽  
The Status ◽  
Happy Marriage ◽  
Religious Courts ◽  
Laws And Regulations

Marriage is a sacred bond which is ideally only held once in a lifetime. Both Islamic law and positive law require an eternal happy marriage. To support this the Koran proclaims marriage as mitsaqan galiza. The marriage is then registered in the state administration. In line with this, the laws and regulations are formulated in such a way as to make divorce more difficult. However, when there are acceptable reasons and due to coercive conditions, divorce can be done through a judicial process. The divorce must then be registered by taking certain procedures. The court delivered the notice and sent a copy of the decision to the marriage registrar to file the divorce properly. The implementation of this divorce record was not effective. The separation of the Religious Courts Institution from the Ministry of Religion has become a factor that causes the registration task not to be carried out. The loss of the obligation to submit a copy of the decision on the judge's ruling caused the recording to be constrained. The unavailability of shipping costs also contributed to the failure to register divorce. Even though there is a threat to the Registrar who neglects to deliver a copy of the verdict, unclear sanctions make this ineffective. As a result of the lack of recording of divorce, the status of husband and wife becomes unclear and opens opportunities for abuse of that status.

TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU)

2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin
Keyword(s):  
Public Service ◽  
The State ◽  
Service Agency ◽  
State Budget ◽  
Procurement Process ◽  
The Law ◽  
The Government

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.

Sources of the recognition of belligerent status

1977 ◽  
Vol 17 (192) ◽  
pp. 111-127 ◽  
Author(s):  
Charles Zorgbibe
Keyword(s):  
Civil War ◽  
19Th Century ◽  
The State ◽  
Sovereign Power ◽  
Equal Status ◽  
Positive Law ◽  
Unilateral Action ◽  
The Government ◽  
The Right ◽  
The 19Th Century

“Whenever a large organized group believes it has the right to resist the sovereign power and considers itself capable of resorting to arms, war between the two parties should take place in the same manner as between nations…” This statement by de Vattel in the 19th century seemed destined to take its place as a part of positive law, constituting part of what was known as recognition of belligerency, tantamount to the recognition by the established government of an equal status for insurgents and regular belligerents. When a civil war became extensive enough, the State attacked would understand that it was wisest to acknowledge the existence of a state of war with part of the population. This would, at the same time, allow the conflict to be seen in a truer light. The unilateral action of the legal government in recognizing belligerency would be the condition for granting belligerent rights to the parties. It would constitute a demonstration of humanity on the part of the government of the State attacked and would also provide that government with prospects for effective pursuit of the war. By admitting that it was forced to resort to war, it would at least have its hands free to make war seriously.

scholarly journals Pengelolaan Bahasa Untuk Pembelajaran Di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 1078-1085
Author(s):  
Zuniar Kamaluddin Mabruri
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Language Policies ◽  
Literature Study ◽  
Language Management ◽  
Triangular Relationship ◽  
The Government

This study aims to understand language management for learning in Indonesia. The research method used is a qualitative method with the type of literature study. The results show that the State of Indonesia has carried out language management in relation to the recognition of existing languages and is regulating for the government in the context of the state and nation so that there is a triangular relationship between language and the state which is regulated by the government for the benefit of the nation. If the state has guaranteed the existence of a language as a whole, then a number of policies will emerge to guarantee the rights and obligations of each in managing the existing language. Policies are formulated in the form of rules known as regulations, to serve as joint guidelines between the government and speakers of existing languages.

scholarly journals PEMBEBASAN UTANG PAJAK DALAM RANGKA PENGAMPUNAN PAJAK

2018 ◽  
Vol 4 (2) ◽  
pp. 141-152
Author(s):  
Dwi Widia Astuti
Keyword(s):  
Debt Relief ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Tax Amnesty ◽  
The Law ◽  
The Government ◽  
State Expenditures

The role of taxes is very important in the state finances. Taxes become necessary in financing the expenditures of the state, especially the routine state expenditures. However, not infrequently there are taxpayer actions that cause in State losses. The condition is realized by the government so that the government issued Law Number 11 Year 2016 on Tax Amnesty. However, with the issuance of the Tax Forgiveness Law, it has resulted in various views in the community because for some obedient taxpayers, it is assumed that taxpayers are granted the convenience of their mistakes. So that does not reflect justice as one of the objectives of the law. Based on the issue, the authors will conduct further research on the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining the tax forgiveness rule. This study is qualified as a normative juridical legal research with a type of legal research doctrinal using a statutory approach, and a conceptual approach. From this research, it is expected that the writer can analyze related to the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining tax forgiveness rule.

scholarly journals Issue to the Legal Protection of the Use of the State Budget to Handling Covid-19

2021 ◽  
Vol 4 (1) ◽  
pp. 1168-1177
Author(s):  
Soesi Idayanti
Keyword(s):  
Legal Protection ◽  
The State ◽  
Government Policies ◽  
Economic Sectors ◽  
Financial Policies ◽  
State Budget ◽  
Government Grants ◽  
The Government ◽  
Precarious Situation

The Covid-19 pandemic, which impacted the health, social, and economic sectors as a non-natural disaster, led the President to make efforts to handle it with state financial policies by stipulating Perpu Number 1 of 2020. Budget misuse during the Covid-19 pandemic should be punishable by the death penalty because carried out when the state is facing a precarious situation; however, in Perpu No.1/2020, the Government grants immunity rights state budget managers. This legal immunity needs to be studied as a standard-issue regarding the state budget to overcome the Covid-19 pandemic. This study aims to examine the pandemic's impact on state finances and how Government policies are in dealing with the Covid-19 pandemic. This study used a normative juridical approach with data obtained from the literature, and the results were analyzed qualitatively. The results showed that the Covid-19 pandemic resulted in the Government changing the output of the use of the state budget aimed at dealing with the pandemic and restoring the country's economic condition due to the pandemic; the legal solution is to stipulate Perpu Number 1 of 2020, which was then approved by the DPR and became Law Number 2 2020. At the technical, operational level, the Government has also issued various policy regulations as a follow-up to Law Number 2 of 2020, which is used as an effort to deal with precarious situations as a result of the Covid-19 pandemic, such as fiscal policy stimulus, taxes, social assistance, and policies. Adjustment of regional finances. The problem that was considered urgent due to the Covid-19 pandemic led the Government to stimulate immunity in Law Number 2 of 2020. However, this immunity is given following the principle of good faith for users of state finances

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