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All Journal Ahkam: Jurnal Ilmu Syariah Jurnal Magister Ilmu Hukum JURNAL MERCATORIA Jurnal Ilmiah Mahasiswa Bidang Hukum Kenegaraan Kanun: Jurnal Ilmu Hukum
Mahdi Syahbandir
Universitas Syiah Kuala
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KAJIAN YURIDIS TENTANG TANGGUNG JAWAB PEMERINTAH DAERAH TERHADAP PENGELOLAAN PENDIDIKAN DASAR DAN MENENGAH (SUATU PENELITIAN DI KABUPATEN PIDIE) Sayed Muhajjir; Husni Jalil; Mahdi Syahbandir
Jurnal Ilmu Hukum Vol 4, No 3: Agustus 2016
Publisher : Jurnal Ilmu Hukum

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Abstract: Law Number 20/ Year 2003 regarding the National Education System confidently states the rights and responsibilities of both - the central and local government by the management of education. Article 13 letter b and c of the local regulation or known as Aceh Qanun No. 11/ Year 2014 also confirmed that the Government of Aceh and district/ municipal governments in accordance to their authorities are obliged to ensure the implementation of highly qualified, equitable, fair and islamic-based education and to provide teaching- and educational-staffs as required by the educational unit. The objectives of this research were to: i) explain the responsibilities of local government by the management of primary and secondary education in Pidie district regency, ii) observe the effectiveness of legislation regarding the responsibility of local government, iii) explain the supporting and inhibiting factors by the implementation of primary- and secondary-education management. Results showed that still, there have been some obstacles and empirical barriers that have to be tackled by the implementation of primary- and secondary-education management in the Pidie district regency, especially in terms of inadequate educational facilities and supporting agents similar to those commonly experienced by the schools located in remote and rural areas, uneven distribution in terms of quantity and highly qualified teachers among schools located in remote areas, number of broke-up school children at all three levels; the elementary, junior and senior high schools. These three things are actually the responsibilities and authorities of local government, which have been constituted in the legislation norms and to be implemented maximally and effectively.Keywords: local government, primary and secondary education, responsibility. Abstrak: Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional secara tegas mengatur mengenai hak dan kewajiban keduanya – pemerintah pusat dan daerah terhadap pengelolaan pendidikan. Pasal 13 huruf b dan c peraturan daerah atau dikenal sebagai Qanun Aceh No.11/ Tahun 2014 juga menegaskan bahwa Pemerintah Aceh dan pemerintah kabupaten/kota sesuai dengan kewenangannya berkewajiban untuk menjamin penyelenggaraan pendidikan yang bermutu, merata, adil dan berdasarkan azas islam dan menyediakan tenaga pendidik dan tenaga kependidikan sesuai kebutuhan satuan pendidikan. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk: i) menjelaskan mengenai tanggung jawab pemerintah daerah terhadap pengelolaan pendidikan dasar dan menengah di kabupaten Pidie, ii) melihat sejauh mana efektivitas peraturan perundang-undangan menyangkut tanggung jawab pemerintah daerah, iii) menjelaskan faktor pendukung dan penghambat dalam pelaksanaan pengelolaan pendidikan dasar dan menengah. Hasil penelitian menunjukkan bahwa masih adanya masalah dan kendala empiris yang perlu diatasi dalam pelaksanaan pengelolaan pendidikan dasar dan menengah di kabupaten Pidie, terutama belum memadainya sarana dan prasarana pendidikan seperti yang dialami oleh sekolah-sekolah daerah terpencil maupun pedesaan pada umumnya, penyebaran yang tidak merata dalam hal jumlah guru dan guru yang berkwalitas diantara sekolah-sekolah terletak di daerah terpencil, jumlah anak-anak putus sekolah di tiga level; pendidikan SD, SMP dan SMA. Ketiga hal tersebut sebenarnya merupakan tanggung jawab dan kewenangan pemerintah daerah, yang telah diatur berdasarkan norma peraturan perundang-undangan dan harus diimplementasikan secara maksimal dan efektif.Kata kunci: pemerintah daerah, pendidikan dasar dan menengah, tanggung jawab. 
PELAKSANAAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN (PBB-P2) DI KECAMATAN KUTA ALAM KOTA BANDA ACEH DALAM RANGKA PENCAPAIAN TARGET PERPAJAKAN Zul Fahmi Muslem; Mahdi Syahbandir
Jurnal Ilmiah Mahasiswa Bidang Hukum Kenegaraan Vol 5, No 3: Agustus 2021
Publisher : Fakultas Hukum Universitas Syiah Kuala

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Abstrak -Tujuan penulisan jurnal ini adalah untuk menjelaskan pelaksanaan pembayaran PBB P-2 dikecamatan kuta alam Kota Banda Aceh telah sesuai dengan UU yang berlaku, penyebab subjek pajak belum melakukan pembayaran PBB-P2 dan upaya yang dilakukan oleh pemerintah Kota Banda Aceh agar tercapainya target pembayaran PBB-P2 yang direncanakan. Berdasarkan hasil penelitian diketehaui bahwa proses pembayaran PBB-P2 adalah dengan cara melakukan pendaftaran objek PBB-P2 terlebih dahulu oleh subjek pajak dengan melewati proses pendataan namun masih ada subjek pajak yang tidak melakukan pendaftaran PBB-P2, penetapan yang dilakukan pada pihak bagian PBB-P2 di Kecamatan Kuta Alam dan penetapan serta pembebanan PBB-P2 serta pembayaran PBB-P2, faktor tidak dilakukannya pembayaran PBB-P2 adalah faktor eksternal yaitu tidak efektifnya pemberian sanksi, sarana dan prasarana, kurangnya kualitas SDM dan faktor internal berasal dari kurangnya pengetahuan masyarakat dan kesadaran diri para wajib pajak serta upaya yang dilakukan oleh BPKK Banda Aceh dalam mengatasi melakukan sosialisasi ke masyarakat secara langsung dan melalui media online serta media cetak terutama ketika menjelang jatuh tempo dan menerbitkan surat himbauan kepada wajib pajak atau Surat Tagihan Pajak (STP) kepada para wajib pajak untuk melakukan pembayaran objek PBB-P2. Saran kepada pihak BPKK Banda Aceh memberikan sanksi administrasi kepada subjek pajak dan Melakukan evaluasi dan inovasi terhadap pelaksanaan pembayaran pajak PBB-P2, saran kepada wajib pajak adalah untuk memulai memahami tentang pentingnya pembayaran PBB-P2 dan menimbulkan kesadaran diri akan pentingnya membayar PBB-P2.Kata Kunci :pelaksanaan, pajak bumi dan bangunan perkotaan dan perdesaan, target perpajakan.
State and Islamic Law: A Study of Legal Politics on Zakat as a Tax Deduction in Aceh Mahdi Syahbandir; Wais Alqarni; Syahrizal Abbas; Bukhari Ali; Fauzan Samad
AHKAM : Jurnal Ilmu Syariah Vol 22, No 1 (2022)
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ajis.v22i1.26200

Abstract

This study examines zakat (obligatory charity) as a tax deduction in Aceh. Currently, the existing legal rule stipulates that zakat paid by muzakkī (zakat payers) to the National Zakat Board (BAZNAS) and Zakat Official Institution (LAZ) is deducted from taxable income. However, this rule has not been applied since there is no Government Regulation. This empirical legal study used a statutory approach, analyzing the point of view of legal politics theory. This study concludes that the State and Islamic Law in Aceh are closely related to the political context of Indonesian law. The government regulations from the Old Order to the Reform Era related to Islamic Law or Muslims have been greatly influenced by political configurations. When the configuration is democratic, the legal character embraces democratic values and vice versa. As a result, the legal regulations regarding zakat have not yet been enforced due to the strong political configuration. However, referring to the arguments and logic of legal politics that the government is democratic towards the aspirations in Aceh, the Governmental Regulation Draft/Rancangan Peraturan Pemerintah (RPP) for Zakat as Tax Deduction will strengthen the previous legal rule, stipulating zakat as a tax deduction factor. The unification of zakat and taxes in one legal instrument by the government, which has political and structural authority, will be able to realize justice and economic and social welfare of the community as the primary goal of zakat.   AbstrakPenelitian ini bertujuan untuk mengkaji zakat sebagai faktor pengurang pajak di Aceh. Berdasarkan aturan hukum yang ada bahwa zakat yang dibayarkan oleh muzaki kepada BAZNAS atau LAZ dikurangkan dari penghasilan kena pajak. Namun sampai saat ini aturan ini belum teraplikasi karena belum ada Peraturan Pemerintah. Kajian ini merupakan studi hukum empiris dengan menggunakan pendekatan perundang-undangan, dianalisis dari sudut teori politik hukum. Penelitian ini menyimpulkan bahwa hubungan antara agama, negara, dan hukum Islam di Aceh memiliki kaitan yang erat dengan konteks politik hukum Indonesia secara umum. Aturan pemerintah yang terkait dengan hukum Islam atau umat Islam sejak masa orde lama bahkan sampai reformasi dipengaruhi oleh konfigurasi politik, jika konfigurasinya demokratis maka karakter hukumnya juga demokratis begitu juga sebaliknya. Karena itu, aturan hukum tentang zakat tersebut sampai saat ini masih belum dapat diberlakukan karena kuatnya konfigurasi politik. Mengacu pada argumen dan logika politik hukum, pemerintah bersikap demokratis terhadap aspirasi di Aceh dengan membuat Rancangan Peraturan Pemerintah (RPP) tentang Zakat sebagai Pengurangan Pajak yang akan menguatkan aturan hukum sebelumnya, yaitu zakat sebagai faktor pengurang pajak. Penyatuan zakat dan pajak dalam satu instrumen hukum oleh pemerintah yang memiliki kewenangan politik dan struktural akan dapat mewujudkan keadilan dan kesejahteraan ekonomi dan sosial masyarakat sebagai tujuan utama zakat.
Sanksi Pidana terhadap Kuasa Bendahara Umum Daerah yang Tidak Menyetorkan Pajak ke Kas Negara Ramadiyagus Ramadiyagus; Mahdi Syahbandir; Mohd. Din
JURNAL MERCATORIA Vol 11, No 2 (2018): JURNAL MERCATORIA DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/mercatoria.v11i2.1782

Abstract

Sanksi pidana bagi pemotong pajak termasuk Kuasa Bendahara Umum Daerah yang tidak menyetorkan pajak yang telah dipotong ke Kas Negara diatur Pasal 39 ayat (1) huruf i Undang-Undang Nomor 6 Tahun 1983 beserta perubahannya, namun dalam prakteknya masih terdapat putusan pengadilan yang menjatuhkan pidana dengan menggunakan aturan-aturan pidana yang terdapat dalam Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi sebagaimana telah diubah dengan Undang-Undang Nomor 20 Tahun 2001 tentang Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. Penelitian ini bertujuan untuk mengetahui ketentuan pidana yang seharusnya diterapkan kepada Kuasa Bendahara Umum Daerah yang tidak menyetorkan pajak yang telah dipotong atau dipungutnya ke Kas Negara. Metode penelitian yang digunakan adalah hukum normatif dengan pendekatan kasus. Pengumpulan data dengan data sekunder, serta analisis data dilakukan secara deskriptif-analisis. Hasil penelitian menunjukkan bahwa, untuk mengetahui ketentuan pidana yang seharusnya diterapkan kepada Kuasa Bendahara Umum Daerah yang tidak menyetorkan pajak yang telah dipotong atau dipungutnya ke Kas Negara dapat dilihat dari corak kesengajaan yang dilakukan, apabila kesengajaan tidak menyetorkan pajak yang telah dipotong atau dipungut tersebut dengan tujuan untuk memperkaya/menguntungkan diri sendiri/orang lain/korporasi, maka perbuatan tersebut termasuk tindak pidana korupsi.
Sejarah Pemerintahan Imeum Mukim di Aceh Mahdi Syahbandir
Kanun Jurnal Ilmu Hukum Vol 16, No 1 (2014): Vol. 16, No. 1, (April, 2014)
Publisher : Universitas Syiah Kuala

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Historically, the governance of Imeum Mukim is a legacy of the Aceh Empire. It is not created by the colonialism of the Dutch or the Indonesiian Government, but, it is created by the empire. The existency is a part of customary and conducted based on customs and customary law. This research explores such existence from the era of the Aceh Empire to nowadays. After the independence of Indonesia, its existence is influenced by the laws regulating Local and Villaage Governances. Surprisingly, the existence was not recognized by the Act Number 5, 1979. The Act Number 11, 2006 regarding Aceh Governance, it is admitted as one of the governance units under the head of subdistrict official and regulated by its own local laws. The History of Imuem Mukim Governance in Aceh
Kontribusi PAD dalam APBD sebagai Indikator Keberhasilan Penyelenggaraan Otonomi Daerah Faisal A Rani; Mahdi Syahbandir; Eddy Purnama
Kanun Jurnal Ilmu Hukum Vol 12, No 2 (2010): Vol. 12, No. 2, (Agustus, 2010)
Publisher : Universitas Syiah Kuala

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ABSTRACT: This research aims to explain the percentage of the contribution of Regional Own Revenues to Local Government Budget. In every establishment of new autonomy region, it is assumed that it would make the community prosperous by exploring and using all available resources. Apart from that, this research also aims to describe the steps that have been taken by the governments in improving Regional Own Revenues. The research finds that the realization of the budget in 2006, 2007 and 2008 shows that the percentage of such contribution to local government budget is very little compared to the contribution comes from other sources. As a result, the income of such areas is mostly depended on the budget given by central government through the balancing budget known as the General Allocation Grant. According to the data of the realization of Regional Own Revenues for the Local Government Budget in 2006, 2007 and 2008, there was no district or municipality which the contribution higher than 10%. The average contribution during the years had been 5.04%. Ideally, all local government budget especially the regular budget, should be similar to the Regional Own Revenues. This lack of contribution indicates that such local governments were really strongly depended on central government in terms of regular budget and budget for development through the balancing budget. In other words, it could be said that the local governments that are unable to balance between the regular budget and the Regional Own Revenues do not deceive to be called as autonomy governments.        The Contribution of Regional own Revenues as a Success Indicator of Regional Autonomy’s Implementation
Pajak Aceh Mahdi Syahbandir
Kanun Jurnal Ilmu Hukum Vol 15, No 3 (2013): Vol. 15, No. 3, (Desember, 2013)
Publisher : Universitas Syiah Kuala

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ABSTRACT: Aceh Taxation is one of the regional revenues in terms of financing Aceh’s Autonomy. A way that can be achieved in increasing the revenue is by intensifying object and subject of regional taxes. Theoretically and based on the experience in collecting it, the imposition of higher tax, is not always resulting in maximal revenue. It is better by the model of Leviathan that becomes a consideration of Aceh Governance in collecting it. The model tells that the improvement of the tax should not be obtained by burdening higher tax but by the lower one and it is combined with the intensification of subject and object of the tax in order to get maxmimal revenue. The tax is based on Qanun (Aceh’s Local Law) Number 2, 2012 that has imposed progressive rate, especially for vehicles. Meanwhile, other taxes apply proportional rate. The number of rate applied is lower that the highest rate allowed by the Act Number 28, 2009. However, it is timed by the basis of tax imposition; the number of unpayable tax is still high. The Aceh Tax
Kedudukan Hukum Adat dalam Sistem Hukum Mahdi Syahbandir
Kanun Jurnal Ilmu Hukum Vol 12, No 1 (2010): Vol. 12, No. 1, (April, 2010)
Publisher : Universitas Syiah Kuala

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ABSTRACT: This article aim is to describe regarding customary law in the Indonesia legal system inconnection with Indonesia cionstitusian and other national law level and its impact toward the customary law application in the field.Based on this analytical study can be summerised that: 1). the structure of customary law in Indonesia national law system is the similar position with any other national law. The diffrerence among of them is customary law unrecorded writtenly such as national law; 2). UUD 1945 as Indonesia’s constitusion recognises beside written law also available unwritten law as known with named customary law (hukum adat); 3). UUD 1945 more prioritise written law in form of undang-undang level and other Indonesia’s national law level in creating and managing social live; 4). This reality must be responsed by parliament in craeting Qanun (regional law) in Aceh through accomodating customary law that grow, live and rise in the community, it is caused customary law is an awaranes of law rising in community as populer named living law; and 5). The judicial roles and the finder of law is very strategic in overseeing the legal awaranes occur in the community that must be used as the main consideration in handling particular legal case, therefore judicialprudence is one of legal indentity source whic lives in community.       The Structure of Customary Law In Indonesia’s Legal System
Peranan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan untuk Meningkatkan Pendapatan Asli Daerah Kabupaten Pidie Ikramullah Ikramullah; Ilyas Ismail; Mahdi Syahbandir
Kanun Jurnal Ilmu Hukum Vol 18, No 2 (2016): Vol. 18, No. 2, (Agustus, 2016)
Publisher : Universitas Syiah Kuala

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ABSTRAK. BPHTB merupakan jenis pajak properti dikenakan atas perolehan hak atas tanah dan/atau bangunan. Penelitian menggunakan metode yuridis normatif dan yuridis empiris. Hasil penelitian menunjukkan Peranan BPHTB terhadap Pendapatan dari sektor Pajak Daerah tahun 2011-2015 rata-rata sebesar 6,08%, terhadap APBK tahun 2011-2015 rata- rata sebesar 0,06%, terhadap APBG tahun 2015-2016 rata-rata sebesar 6,39%. Upaya untuk mengoptimalkan pendapatan BPHTB yaitu Pemeriksaaan objek BPHTB, meningkatkan kerjasama dan pemberian sanksi, kendala-kendalanya yaitu belum ada SOP BPHTB dan UPTD BPHTB, Kurangnya Pengawasan dan banyaknya jual beli di bawah tangan. BPHTB tetap dipertahankan sebagai pajak daerah dikarenakan memenuhi kriteria Pajak Daerah, meningkatkan PAD, meningkatkan akuntabilitas daerah. Role of Tax Bea Acquisition of Land and Building to Increase Local Revenue District Pidie ABSTRACT. The process fee of Owning Land’s and Building’s Right (BPHTB) is a kind of property tax which is charged due to owning land’s and building’s right process. This is juridical normative and empirical research. The research shows that the role of BPHTB on the income from Regional Tax sector from 2011-2015 is average 6,08%, average the Local Budget of Income and Spending of Pidie District (APBK) between 2011-2015 is 0,06%, average APBG from 2015-2016 is 6,39%. The efforts done to optimize the BPHTB’s income are by checking towards the object of tax of BPHTB, increasing cooperation and providing sanctions, the obstacles faced are lacking of Standard Operating Procedure (SOP) of BPHTB, the Implementing Technical Unit Department (UPTD) of BPHTB, monitoring and there are many unrecorded transactions. BPHTB is kept as a local tax as it fulfills the Regional Tax criteria, increases Local Revenue and district accountability
Co-Authors Bukhari Ali Eddy Purnama Faisal A Rani Fauzan Samad Husni Jalil Ikramullah Ikramullah Ilyas Ismail Mohd. Din Ramadiyagus Ramadiyagus Rani, Faisal A Sayed Muhajjir Syahrizal Abbas Wais Alqarni Zul Fahmi Muslem