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All Journal Jurnal Studi Agama dan Masyarakat El-Usrah: Jurnal Hukum Keluarga SIGn Jurnal Hukum Nabawi: Journal of Hadith Studies Fox Justi : Jurnal Ilmu Hukum Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum International Journal of Law Society Services Al-Bayyinah Jurnal Pengabdian Sosial Jurnal Ilmu Multidisiplin
MAULANA, ANAS
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Fulfillment of Wife's Financial Support by Husband with Prisoner Status at Pangkalan Bun Class IIB Prison Septiyani, Eliyana; Maimunah; Maulana, Anas
Al-Bayyinah Vol. 10 No. 1 (2026): Al-Bayyinah
Publisher : Faculty of Sharia and Islamic Law Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-bayyinah.v10i1.10728

Abstract

The fulfillment of a wife's maintenance by a husband serving a prison sentence presents complex legal and social challenges due to limited access to productive work within correctional institutions. This study aims to analyze the legal standing of a husband's obligation to provide financial support under Islamic law and Indonesian positive law, examine the empirical reality of its fulfillment at the Pangkalan Bun Class IIB Correctional Institution, and identify alternative mechanisms to protect the economic rights of wives during the period of incarceration. Employing an empirical legal method with a socio-legal approach, data were gathered through in-depth interviews with prisoners' wives, family members, and correctional officers, supported by a comprehensive review of relevant legal sources. The findings indicate that while the financial obligation remains legally binding, it cannot be effectively fulfilled because inmates' work programs are predominantly rehabilitative and generate minimal income. Consequently, this study reveals a social dynamic where the financial needs of the wives are shifted to and borne by the extended family, reflecting a strong sense of social solidarity. The novelty of this research lies in its identification of the husband's family as a de facto economic protection mechanism at the local level, emerging as an alternative solution when formal legal systems fail to guarantee wives' economic rights due to structural constraints within the correctional system.
Analisis hukum berbagai jenis pajak dalam konstribusi terhadap penerimaan negara WN, Santy Fitnawati; Ramadhan, Deandra; Maulana, Anas; Hidayatullah, Syarif; Hidayat, Asep Guntur
Jurnal Ilmu Multidisiplin Vol. 4 No. 1 (2026): Jurnal Ilmu Multidisiplin
Publisher : Jurnal Ilmu Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53935/jim.v4.i1.92

Abstract

Pajak, yang merupakan sumber utama pendapatan negara, memainkan peran penting dalam pemerintahan dan membiayai kemajuan negara. Selain itu, tujuan dari penelitian ini adalah untuk mengetahui bagaimana Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), dan Pajak Penjualan Barang Mewah (PPnBM) juga mempengaruhi pendapatan negara. Selain itu, penelitian mengkaji kebijakan pemotongan dan pemungutan pajak, yang merupakan komponen penting dari sistem pajak Indonesia. Penelitian deskriptif kualitatif yang dilakukan dengan menggunakan data sekunder dari Kementerian Keuangan, peraturan -undangan, dan literatur akademik. Hasil penelitian juga menunjukkan bahwa PPh memberikan kontribusi terbesar bagi penerimaan negara. PPN dan juga PPnBM masing-masing menyumbangkan lebih dari 70% pendapatan nasional setiap tahun. Meskipun sistem pemotongan dan pengumpulan pajak telah meningkatkan penyediaan pajak wajib dan mempercepat penerimaan negara, masih terdapat masalah seperti pelaporan yang tertunda, kurangnya pengawasan administrasi, dan kurangnya pemahaman tentang wajib pajak.
Co-Authors Afabih, Abdillah Akbar, Zainuri Amelia, Noor Izzati Apitri, Siti Baihaki Baihaki DEWI SARTIKA Fitnawati WN, Santy Guntur, Asep Habibie, Ramadhani Alfin Hasuna, Kamal Hidayat, Asep Guntur Hikmah, Firda Hani Hutagalung, Henni Khatimah, Khusnul Lestari, Ayu Putriana Lutvansyach, Achmad Maimunah Maimunah, Maimunah Mochamad Tholib Khoiril Waro Norhadi, Muhammad Pelu, Ibnu Elmi A.S. Rahmiati, Puji Ramadhan, Deandra Robby Nurtresna Roziqi, Achmad Salma, Nurghina Savira, Porlinda Liya Sepriyanti, Rizka Septiyani, Eliyana Solehun, Solehun Syaikhu Syaikhu, Syaikhu Syarif Hidayatullah Syarif Hidayatulloh WN, Santy Fitnawati Zamawi, Bahrudin