moral sanction
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2021 ◽  
Vol 22 (2) ◽  
pp. 21-36
Author(s):  
Nik Amah ◽  
◽  
Ni Wayan Rustiarini ◽  
A. A. Hatmawan ◽  
◽  
...  

This study aims at empirically analyzing the effect of tax moral, sanction, and tax relaxation o n taxpayer compliance. This study result is expected to provide an option to increase tax compl ia nce d u ri ng the Covid-19 pandemic. The type of this study is a quantitative study. It collects the data using a questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Cooperative and Micro Enterprise, Magetan Regency, Indonesia. The data were analyzed by the multiple linear regression analy sis techniques. The analysis result shows that during the Covid-19 pandemic, tax moral function was negle c te d in increasing tax compliance.The focus of MSMEs owners is trying to maintain thei r b usi ness t o su rv iv e while their tax obligations are the next priority. The considerations as thei r b asi s t o c arry o ut t h ei r t ax obligation are sanction and tax relaxation. The sanction plays a strong role in increasin g t a x c o mpl ia nce which means the tax compliance of MSMEs owners is in compliance due t o c o e rci on. Ta x re l ax at ion i s another option as a solution to increase the taxpayer's compliance with MSMEs owners during the pandemic. It gives ease and relief for MSMEs owners to fulfill their tax obligations


2021 ◽  
Vol 7 (3) ◽  
pp. 213
Author(s):  
Husnah Zainuddin Maawi ◽  
Hamzah Fathani

  Penelitian ini merupakan studi lapangan yang menjelaskan masalah pokok tentang budaya lipas pada masyarakat mandar majene ditinjau dari pendidikan islam. Tujuan dari penelitian ini Antara lain untuk mengetahui konsep lipas dalam masyarakat mandar majene, faktor dilakukannya lipas dan implikasi lipas dalam pendidikan islam. Metode yang digunakan dalam penelitian adalah metode pengumpulan dara yang terdiri dari observasi dan wawancara. Peneliti terjun langsung ke lapangan dan mewawancarai langsung orang-orang yang dianggap paham dan dapat dipercaya dalam masalah lipas di daerah Majene. Hasil yang diperoleh dalam penelitian ini adalah Budaya lipas masyarakat mandar majene ini muncul sebagai hukuman moral bagi anggota keluarga yang melanggar tradisi. Lipas pada masyarakat mandar majene dipengaruhi oleh beberapa faktor seperti: sipaindongang (kawin lari), Battang Bule (hamil diluar nikah), siala tania sambona (menikah dengan bukan sederajatnya), siala to poppoang (kawin dengan orang yang punya penyakit poppo’), siala to tandissang rumbu apinna (menikah dengan orang yang tidak dikenal asal usulnya). Lipas merupakan sanksi moral yang diberikan kepada anggota keluarga yang melakukan perbuatan tercela atau perbuatan yang bertentangan dengan tradisi dan jika dilihat dari pemahaman pendidikan Islam sebenarnya islam tidak pernah melarang budaya positif dalam kehidupan masyarakat. Justru Islam dapat melestarikan budaya melalui proses kehidupan yang dilandasi dengan nilai-nilai ajaran Alquran dan al-Hadis.   This research is a field study that explains the main problem of cockroach culture in the Mandar Majene community in terms of Islamic education. The purpose of this study, among others, to determine the concept of cockroach in human society, the factors of knowing cockroaches and the interaction of cockroaches in Islamic education. The method used in this research is data collection method which consists of observation and interviews. Researchers went directly to the field and directly interviewed people who were considered to be knowledgeable and trustworthy in the problem of cockroaches in the Majene area. The results obtained in this study are the cockroach culture of the Majene mandar community appears as a moral punishment for family members who violate traditions. Lipas in the Mandar Majene community is influenced by several factors such as: sipaindongang (elopement), Battang Bule (pregnant out of wedlock), siala tania sambona (married to someone who is not equal), siala to poppoang (married with someone who has Poppo'), unlucky to tandissang rumbu apinna (married to a person whose origin is unknown). Lipas is a moral sanction given to family members who commit disgraceful acts or actions that are contrary to tradition and when viewed from the understanding of Islamic education, it has never prohibited positive culture in people's lives. Islam can occur through a life process that is based on the values ​​of the teachings of the Quran and al-Hadith.


2021 ◽  
Vol 17 (1) ◽  
pp. 78-93
Author(s):  
Mochamad Moro Asih ◽  
Tunjung Fitra Wijanarko

The position of the Memorandum of Understanding on Indonesian Civil Law, as a written form of understanding between the parties, is not a law based agreement. In consequences, no sanctions applied for those parties whose denying (the agreement(s), but on moral sanction. However, a Memorandum of Understanding that does not have a compelling legal force can have it sanctions for any parties involved. The strength to binding (parties) of the Memorandum of Understanding according to agreement law in Indonesia is found on Indonesian Civil Code, equate a Memorandum of Understanding with an “agreement”. Article 1338 of Indonesian Civil Code states that every agreement made, legally binding as a law for the parties who made such agreement (Pacta Sunt Servanda), but if the legal elements of the agreement in Article 1320 Indonesia Civil Law are not fulfilled, then the Memorandum of Understanding is anulled and void by law, and has no legal force. Keywords: Memorandum of Understanding, agreement, sanction, Code of Civil Law


Author(s):  
Angela M. Smith

It is often argued that in order to be morally accountable for one’s behavior, and thus an eligible target of reactive attitudes such as resentment or indignation, an agent must have a “fair opportunity to avoid” being subject to these responses. This paper critically examines two common arguments in defense of this view, “the argument from moral sanction” and “the argument from communication.” It argues that it is a mistake to regard the reactive attitudes as sanctions, and that even psychopaths and those raised in unfortunate formative circumstances have the capacities necessary to give appropriate uptake to the message communicated by the reactive attitudes.


2019 ◽  
Vol 5 (1) ◽  
pp. 77
Author(s):  
Abdul Haris Nasution

This study aims to describe the problems faced by the party who feels aggrieved or impaired by his personal rights due to media coverage. The dilemma arises because based on the legal system of the press, the media are given protection from lawsuits. This is to guarantee the position of freedom of the press in a democratic system. However, the impact that has been caused due to defamation cannot be resolved simply by using the right of reply. This study aims to explore how legal mechanisms provide justice for victims due to media behavior in line with the principle of press freedom in Indonesia. The results show that the Indonesian Press Law does not have a clear system of legal liability. The rule of conduct in the Press Law is absolutely not regulated. Thus, the right of reply that is contained in the media consciousness or "order" of the Press Council is not a binding and final decision because the Press Council's body only gives an opinion. Violation of the ethics of the press should not only have a moral sanction but also a legal sanction with all its consequences.


2019 ◽  
Vol 3 (2-3) ◽  
pp. 5
Author(s):  
James LaRue

Intellectual freedom—the idea that all people have the right to express themselves freely and access the expressions of others—is a core value of librarianship. But every value, every institution, must go through a kind of rediscovery with each generation. This “re-valuing” is necessary and right. Do our institutions serve us, or are we forced to serve them? Do we practice what we say we believe? An example of this re-evaluative process concerns the promise, the vision, of the Declaration of Independence. Jefferson wrote, “We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.” But that clear statement of “self-evident truths” was on the one hand immediately contradicted by the explicit endorsement of slavery (3/5ths of a human being), and by the denial of a vote to women. Nonetheless, the underlying idea was so powerful and compelling that subsequent generations returned to it again and again, edging closer to the original vision.I believe that intellectual freedom is under such a review by librarians now. I believe, too, that the value remains an abiding and powerful call to service.In this article I will present three snapshots from my own intellectual freedom journey. Each has a context in time that may lend depth of understanding to today’s challenges. Perhaps, too, it will point the way to a new place for intellectual freedom in our work.


FIAT JUSTISIA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 302
Author(s):  
I Ketut Seregig

Legal sanction of Kesepekang is a moral sanction that has been a habit in Balinese custom society and has been done from generation to generation, both the one in Bali and outside Balinese custom society. The implementation of Kesepekang sanction currently is considered by the intellectuals of Balinese custom society as a behavior that violates social values in society. In its development, legal sanction of Kesepekang has been politicized as a factor causing the occurrence of custom society disharmony, both the one in Bali and outside Bali. This society resistance has weakened the function of Balinese customary law sourced from one of Hinduism belief which is “believing the presence of karmaphala (result from behavior) law.” The issue occurring in Balinese custom society, especially the one in the Province of Lampung, is “whether the legal sanction of kesepekang is still relevant if it is applied in Balinese traditional system.”  Based on the observation result, the term of Kesepekang is the attitude of “silence” that is done by the other members of customers who do not obey the customary regulations in their groups. Certain groups consider that the legal sanction of Kesepekang has violated human nature as social beings. To prove this argument, a study entitled: Legal Sanction of Kesepekang in Balinese Customary System–(In Perspective: Empiricism Theory of David Hume) is conducted. The result of the study can be concluded that the legal principles in Kesepekang sanction are the law of causation (causality), which each action certainly affects “when doing good, the result will be good – when doing bad, the result will be bad.” In the perspective of David Hume’s Empiricism theory, Kesepekang sanction is a sensory experience that occurs in custom society. Experience, according to David Hume, is the only source of knowledge, so the act of “silence” done by the member of custom as the effort in giving punishment to the member of customer who does not obey is a reality received by sense as an experience. Keywords: Kesepekang Legal Sanction, Empiricism Truth Theory


2017 ◽  
Vol 1 (2) ◽  
pp. 167-174
Author(s):  
Muhammad Sibawaihi ◽  
Mokhammad Baharun

Marriage has rules and regulations its implementation. According to Jambi Malay customary law,  there are several stages in marriage custom, especially in subdistrict of Muara Tembesi, first introduction period, second preparation period. thirth  day scales, fourth betel tanyo Pinang tanyo, fifth tand fill custom lumbago, sixth take delivery customs lumbago, seventh marriages marry, eight old gather, memulang lek pado penangga, ninth Berelek Berkenduri, complain Gather tuo. Next custom marriage is absolutely must be followed by  all society  of jambi because of the moral sanction if someone doesn’t follow applicable law. The purpose of  research is to know the custom marriage of Jambi Malay and position of custom law, especially in subdistrict of Tembesi. research method is Islamic law research, research type used is field research. The research approach used is a normative approach, the problems studied under Islamic law, to underestand  the Qur'an, Hadith, and 'Urf in Ushul Fiqh. The research method used is observation, interview, and documentation. Data analysis used is qualitative analysis. Based on the research has done, it can be concluded  the marriage custom of Jambi Malay in Muara Tembesi Subdistrict, the analysis of `Urf is shohih custom.


JURISDICTIE ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 16
Author(s):  
Lailatus Sumarlin

This article aims to describe the views of community leaders Kepanjen District of Malang on mountain kerubuhan tradition and its relevance to Islamic marriage laws. Kerubuhan mountain tradition of marriage does not allow a person to get married when there are close relatives who died. For those who violate this tradition is given a moral sanction as it gets gossip. Implementation tradition closely associated with local knowledge of local communities. In the tradition of mountain kerubuhan, although Islam does not regulate the implementation of this tradition, there is the implied meaning is to be found, namely curb suppress personal ego, mutual respect, respect, and foster tolerance among fellow with'm sorry for the death of a close relative. <br />Artikel ini bertujuan mendeskripsikan pandangan tokoh masyarakat Kecamatan Kepanjen Kabupaten Malang tentang tradisi kerubuhan gunung dan relevansinya dengan hukum perkawinan Islam. Tradisi perkawinan kerubuhan gunung tidak memperbolehkan seseorang untuk melangsungkan pernikahan ketika terdapat keluarga dekat yang meninggal dunia. Bagi mereka yang melanggar tradisi ini diberikan sanksi moral seperti mendapat gunjingan. Pelaksanaan tradisi berkaitan erat dengan kearifan lokal masyarakat setempat. Dalam tradisi kerubuhan gunung, meskipun ajaran Islam tidak mengatur pelaksanaan tradisi ini, ada makna tersirat yang dapat ditemukan yaitu mengekang menekan ego pribadi, saling menghormati, menghargai, dan menumbuhkan sikap toleransi antar sesama dengan ikut berduka atas kematian saudara dekatnya.<br /><br /><br />


2016 ◽  
Vol 2 (2) ◽  
pp. 360-384
Author(s):  
Ahmad Zakariyah

Abstract: This article discusses the criminal acts of gratification on the perspective of Islamic criminal law and the law in Indonesia. In law, the perpetrator gratification will be sanctioned imprisonment and fine. For the giver of gratification would be punishable by a term of imprisonment of one year and a maximum of five years with a fine of not less than fifty millions and a maximum of two hundred and fifty millions. While for state officials who receive gratuities will be subject to imprisonment for life or a minimum of four years and maximum of 20 years with a fine of two hundred millions to one billion rupiahs. In the Islamic criminal law, both the giver and the receiver of gratification will be cursed by God dan both will be given ta’zîr. The ta’zîr sanctions can include the death penalty, flogging, imprisonment, exile, confiscation of goods/wealth, in the form of moral sanction of dismissal and announced whole communities.Keywords: Gratification, Islamic criminal law, legislation. Abstrak: Artikel ini membahas tentang tindak pidana gratifikasi perspektif hukum pidana Islam dan undang-undang di Indonesia. Dalam undang-undang, pelaku gratifikasi akan diberi sanksi penjara dan denda. Bagi pemberi gratifikasi akan diancam dengan pidana penjara paling singkat satu tahun dan paling lama lima tahun dengan denda paling sedikit lima puluh juta rupiah dan paling banyak dua ratus lima puluh juta rupiah, sedangkan bagi pejabat negara yang menerima gratifikasi akan diancam dengan pidana penjara seumur hidup atau paling singkat empat tahun dan paling lama 20 tahun dengan denda dari dua ratus juta rupiah sampai satu miliar rupiah. Dalam hukum pidana Islam, baik pemberi maupun penerima gratifikasi akan dilaknat oleh Allah swt dan keduanya akan diberikan sanksi ta’zîr. Sanksi ta’zîr bisa berupa hukuman mati, hukuman cambuk, penjara, pengasingan, perampasan barang/kekayaan, pemecatan dan sanksi moral berupa diumumkan kemasyarakat luas.Kata Kunci: Gratifikasi, hukum pidana Islam, undang-undang.


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