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All Journal DEDIKASI JURNAL MAHASISWA Indonesian Journal of Multidisciplinary Science
Jauhari, Zaidan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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TINJAUAN YURIDIS HUKUM WARIS BAGI KHUNSA ATAU BERKELAMIN GANDA DALAM PANDANGAN HUKUM ISLAM Jauhari, Zaidan
Journal of Law ( Jurnal Ilmu Hukum ) Vol 8, No 1 (2022): Journal of Law
Publisher : Universitas 17 Agustus 1945 Samarinda

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Abstract

ABSTRACK Humans are grouped as male and female and at birth are treated as boys and girls by parents and it is easy to learn gender as adults. However, for a small number of people, the effort to develop a gender identity is a problem. It means multiple sexes.The type of research used by the author is normative or doctrinal juridical law research, the explanation of which is normative legal research, another name is doctrinal legal research which is also referred to as library research or document study.Multiple sexes in Islam are called Khunsa, Khunsa is divided into 2 namely Khunṡa Ghairu musykil (Khunṡa That Is Not Difficult or Clear) and Khunṡa musykil which is very difficult to determine it cannot be known whether he is male or female, because there are no signs that indicate masculine or vague. However, the mujtahids have determined two ways to determine the sex of the khuna, namely from the genitals and examining the signs of maturity. can also be carried out genital surgery whose purpose is repair or refinement.The distribution of inheritance for a khuntsa ghairu muskyil is seen from his status after going through several ways by seeing the first discharge of urine and also from the signs of maturity. The division of the inheritance of a mushkil khuntsa according to the Shafi'i khuntsa school is given the smallest share of the male and female share then the rest of the property is suspended. Keywords: Law of Inheritance.Status.Multiple.
An Analysis of Corporate Taxpayers’ Perception of Covid-19 Tax Incentives Jauhari, Zaidan; Soepriyanto, Gatot
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 8 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i8.506

Abstract

Covid-19 has decreased the level of consumption or people's purchasing power and various domestic industrial sectors have been affected. The difficulties that occurred in these various sectors then encouraged the government to carry out economic recovery by implementing various policies, both fiscal, monetary and financial policies. One of the fiscal policies pursued is through statutory regulatory instruments through the Minister of Finance Regulation. The research was conducted at the East and North Kalimantan Regional Offices of the Directorate General of Taxes, specifically in KPP Pratama Samarinda Ilir, KPP Pratama Samarinda Ulu, and KPP Pratama Tenggarong. Researchers took three general answers from the answers of all respondents. The respondents' answers illustrate that the socialization related to tax incentives is not well known by taxpayers. Many taxpayers tend to think that this socialization is not important, so they do not follow it. There are those who also think that it does not really help them in administration. Information related to tax incentives is not fully known by taxpayers and the lack of tax information obtained. The quality of service received by taxpayers is classified as satisfactory and good and simple. Taxpayer behavior is still not supportive as can be seen from the low level of awareness. Taxation socialization has been carried out by the DGT, but the level of participation of taxpayers in this socialization is still low. Tax incentives for the Covid-19 pandemic have been underutilized, due to the opinion of taxpayers that the amount of incentives received is too small.
Co-Authors Gatot Soepriyanto, Gatot