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All Journal International Journal of Social Science and Business Fikrah: Jurnal Ilmu Aqidah dan Studi Keagamaan
Erawan, M. Aufar Saputra Pratama
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Religion Humanities Social Sciences

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Does the Discourse on the Increase of Value Added Tax have any legitimacy? Utilitarian Point of View Erawan, M. Aufar Saputra Pratama; Zaid, Zaid; Fauzi, Muhammad Oky
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.37298

Abstract

From a utilitarian point of view, this research aimed to examine and assess the fifth draft of the KUP law, which plans to increase tariffs and the imposition of VAT on goods and services that should be excluded. By conducting a prescriptive analysis using the normative method, the results of this study found that the VAT rate would be increased to 12% with a minimum of 5% and a maximum of 15%. And in general, this policy can violate the principles of utilitarianism because it tends to injure social welfare. However, if VAT is only set on certain goods and services that are more exclusive to subsidize goods and services consumed by the poor, it will gain legitimacy in utilitarianism.
The Response of the Muslim Community in Indonesia when Lockdown was Reimplemented Koni, Agung Subayu; Muhammad, Danang Wahyu; Erawan, M. Aufar Saputra Pratama; Arkan, Muhammad Alif
FIKRAH Vol 10, No 1 (2022): June 2022
Publisher : Prodi Aqidah dan Filsafat Islam, Fakultas Ushuluddin, Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.404 KB) | DOI: 10.21043/fikrah.v10i1.12228

Abstract

Although studies on the impacts of the pandemic on religious communities continue to emerge globally, studies on the response of religious communities in Indonesia have not yet been explored. Previous studies in Indonesia tended to focus on the following themes: the response to religion and the state, the response to government policies, the government's to COVID-19, and the public's response to the level of anxiety about the risk COVID-19. This study combines qualitative interview data. The goal is to understand Muslim communities, and their leader responds when Indonesia re-imposes its lockdown policy (PPKM). The findings in this paper are that the response of the Muslim community in Indonesia to changes in worship procedures and the mass closure of mosques in almost every region in Indonesia must be reviewed.
Co-Authors Arkan, Muhammad Alif Danang Wahyu Muhammad Fauzi, Muhammad Oky Koni, Agung Subayu Zaid, Zaid