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All Journal JURNAL MAHKAMAH Maqasid: Jurnal Studi Hukum Islam
Mohammad Yasir Fauzi
Universitas Islam Negeri Raden Intan Lampung, Indonesia
Religion Humanities Astronomy Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Siyasah Tanfidziyah Terhadap Implementasi Pasal 4-9 Peraturan Daerah Kota Bandar Lampung Nomor 01 Tahun 2024 Tentang Pajak Daerah Dan Retribusi Daerah Chintya Irawan; Mohammad Yasir Fauzi; Muhammad Jayus
Maqasid: Jurnal Studi Hukum Islam Vol. 15 No. 1 (2026): Maqasid: Jurnal Studi Hukum Islam
Publisher : Muhammadiyah University of Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mqsd.v15i1.31073

Abstract

Rendahnya realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kelurahan Tanjung Senang yang belum mencapai target optimal menjadi latar belakang penelitian ini. Penelitian bertujuan menganalisis implementasi Pasal 4–9 Peraturan Daerah Kota Bandar Lampung Nomor 01 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah serta mengevaluasinya dalam perspektif Siyasah Tanfidziyah. Metode yang digunakan adalah penelitian lapangan (field research) dengan pendekatan kualitatif deskriptif melalui observasi, wawancara mendalam, dan dokumentasi di Kelurahan Tanjung Senang. Hasil penelitian menunjukkan bahwa secara normatif regulasi telah memberikan landasan hukum yang jelas, aparatur kelurahan telah menjalankan fungsi fasilitatif secara aktif, dan realisasi penerimaan PBB meningkat dari 68% pada tahun 2021 menjadi 87% pada tahun 2024, namun target optimal 90–100% belum tercapai secara konsisten akibat rendahnya kesadaran wajib pajak dan kendala ekonomi. Novelty penelitian ini terletak pada integrasi perspektif fiqh siyasah dalam evaluasi regulasi pajak daerah kontemporer, yang menghasilkan implikasi perlunya penguatan edukasi publik berbasis nilai amanah dan maslahah ammah demi terwujudnya tata kelola fiskal daerah yang berkeadilan. Kata Kunci: Implementasi Kebijakan, Pajak Bumi dan Bangunan, Pajak Daerah, Siyasah Tanfidziyah.
Determination of the Tanjung Karang Religious Court on the Origin of Children Outside of Marriage from the Perspective of Islamic Family Law (Study of Decision Number 115/Pdt. P/2024/P. Tnk) Sukron Amin; Mohammad Yasir Fauzi; Akhmad Ikhwani
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 11 No. 1 Juni (2026)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v11i1.7824

Abstract

This study examines the legal status of children born from unregistered (sirri) marriages, namely marriages conducted according to religious law but not officially registered with the Office of Religious Affairs (KUA). The absence of official registration frequently results in such children being categorized as children born outside lawful marriage, thereby creating legal problems related to their status, identity, and civil rights. This research discusses the legal position of children born from unregistered marriages, forms of legal protection through judicial determination of lineage, and judges' considerations in deciding such cases based on Islamic Family Law. The study aims to analyze the legal status of children, examine legal protections available through the determination of lineage, and explain the legal reasoning applied by religious court judges. This research employs a normative juridical method using a library research approach. Primary data were obtained from the Decision of the Tanjung Karang Religious Court Number 115/Pdt.P/2024/PA. Tnk, Law Number 1 of 1974 concerning Marriage, Constitutional Court Decision Number 46/PUU-VIII/2010, and the Compilation of Islamic Law. Secondary data were collected from books, academic journals, and relevant previous studies. The findings indicate that the legal status of children may be strengthened through judicial determination of lineage in religious courts, which serves as the basis for recognizing civil relations with biological parents and issuing birth certificates. Nevertheless, the court ruling still classified the child as born outside a legally recognized marriage. From the perspective of Islamic law, the child's civil rights remain primarily limited to the mother and the maternal family.
Co-Authors Akhmad Ikhwani Chintya Irawan Muhammad Jayus Sukron Amin