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All Journal El-Mashlahah Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara Jurnal Pajak dan Analisis Ekonomi Syariah Tadhkirah: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Ali Murtadho Emzaed
Unknown Affiliation
Religion Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TAX AVOIDENCE (PENGHINDARAN PAJAK) OLEH WAJIB PAJAK DALAM PERSFEKTIF ISLAM Ali Murtadho Emzaed; Syaikhu Syaikhu; Elvi Soeradji; norwili norwili; munib munib; Erry Fitria Primadhany
El-Mashlahah Vol 8, No 1 (2018)
Publisher : INSTITUT AGAMA ISLAM NEGERI PALANGKA RAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.512 KB) | DOI: 10.23971/el-mas.v8i1.1094

Abstract

Tax Avoidance mempunyai spektrum persoalan yang luas, salah satunya adalah transfer harga(transfer pricing). Transfer pricing merupakan salah satu cara yang dipakai oleh wajib pajakperusahaan multinasional untuk melakukan penghindaran pajak. Perilaku transfer pricing initidak dipandang sebagai perilaku yang melanggar norma hukum positif yang berlaku di negarakita. Padahal perilaku ini jelas-jelas telah menggerus pendapatan negara dari sektor perpajakan.Ada gap yang serius antara aras substansi yang menjadi tujuan hukum (doelmatigheid) denganaras kepastian hukum(rechtsmatigheid). Pada aras tujuan hukum bahwa aturan perpajakandimaksudkan untuk pengumpulan pajak, sedangkan pada aras kepastian hukum bahwapenghindaran pajak tidak dikategorikan sebagai perbuatan yang bertentangan dengan aturanperpajakan itu sendiri. Artinya penghindaran pajak bertentangan dengan tujuan hukumperpajakan. Peneliti melihat persoalan ini dari perspektif hukum Islam yang didasarkan padapendekatan normatif argumentatif. Penelitian ini telah menemukan adanya I’tikad tidak baik dariwajib pajak dalam memenuhi kewajibanya membayar pajak.
TAX AVOIDENCE (PENGHINDARAN PAJAK) OLEH WAJIB PAJAK DALAM PERSFEKTIF ISLAM Ali Murtadho Emzaed; Syaikhu Syaikhu; Elvi Soeradji; norwili norwili; munib munib; Erry Fitria Primadhany
El-Mashlahah Vol 8, No 1 (2018)
Publisher : Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mas.v8i1.1094

Abstract

Tax Avoidance mempunyai spektrum persoalan yang luas, salah satunya adalah transfer harga(transfer pricing). Transfer pricing merupakan salah satu cara yang dipakai oleh wajib pajakperusahaan multinasional untuk melakukan penghindaran pajak. Perilaku transfer pricing initidak dipandang sebagai perilaku yang melanggar norma hukum positif yang berlaku di negarakita. Padahal perilaku ini jelas-jelas telah menggerus pendapatan negara dari sektor perpajakan.Ada gap yang serius antara aras substansi yang menjadi tujuan hukum (doelmatigheid) denganaras kepastian hukum(rechtsmatigheid). Pada aras tujuan hukum bahwa aturan perpajakandimaksudkan untuk pengumpulan pajak, sedangkan pada aras kepastian hukum bahwapenghindaran pajak tidak dikategorikan sebagai perbuatan yang bertentangan dengan aturanperpajakan itu sendiri. Artinya penghindaran pajak bertentangan dengan tujuan hukumperpajakan. Peneliti melihat persoalan ini dari perspektif hukum Islam yang didasarkan padapendekatan normatif argumentatif. Penelitian ini telah menemukan adanya I’tikad tidak baik dariwajib pajak dalam memenuhi kewajibanya membayar pajak.
Implikasi Hukum Atas Kenaikan PPN pada Barang Mewah Ajeng Hijriatul Aulia; Risna Wendy Wiraganti; Aldo Yanuarto; Aji Santoso; Ali Murtadho Emzaed
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 2 No. 2 (2025): Juni : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v2i2.1481

Abstract

This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.
Kedudukan Wakaf Tunai Dalam Hukum Islam Dan Peraturan Perundang-Undangan Indonesia Laudza Hulwatun Azizah; Khairunisa Khairunisa; Vichi Novalia; Maulina Maulina; Ali Murtadho Emzaed
Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Vol. 2 No. 2 (2025): Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background Cash waqf is an innovation in waqf asset management that provides flexibility and greater economic potential in the context of Islamic law. In Islamic law, cash waqf is defined as the handing over of cash for social and religious purposes, which is then managed to produce benefits for society. In Indonesia, regulations regarding cash waqf have been regulated in statutory regulations, including Law no. 41 of 2004 concerning Waqf, which provides a legal framework for more effective management of waqf. However, challenges in implementing cash waqf still exist, including outreach to the community, lack of understanding of this concept, and management mechanisms that are not yet optimal.
Kriteria Wajib Zakat (Muzaki) dan Penerima Zakat (Mustahik) Ali Murtadho Emzaed; Ilham Perdana Akbar; Muhammad Afriza Rifandy; Ahmad Arif Setiawan; Syaifullah Syaifullah
TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah Vol. 2 No. 2 (2025): TADHKIRAH : Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/tadhkirah.v2i2.115

Abstract

Zakat is one of the pillars of Islam that must be fulfilled by every Muslim who meets specific conditions. Linguistically, zakat means “clean,” “pure,” “fertile,” and “blessed,” while in Islamic terminology, zakat refers to a specific portion of wealth that must be given to those who are entitled to receive it according to Islamic law. Zakat serves both social and spiritual purposes, namely purifying wealth and the soul, as well as reducing social inequality within society. There are various types of zakat, such as zakat al-fitr and zakat on wealth (zakat al-mal). Through the proper implementation of zakat, it is hoped that economic justice, social solidarity, and the overall welfare of the Muslim community can be achieved.
Pengaruh Zakat Terhadap Peningkatan Kesejahteraan Masyarakat di Indonesia Hikmal Asril Annaza; Muhammad Hegel Muchtohari; Muhammad Ferdy Hasan; Ali Murtadho Emzaed
TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah Vol. 2 No. 2 (2025): TADHKIRAH : Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/tadhkirah.v2i2.159

Abstract

This study aims to evaluate the impact of zakat on improving people's welfare in Indonesia. Zakat, as one of the financial instruments in Islam, plays an important role in reducing poverty and improving social welfare through equitable distribution of wealth. The findings of the study indicate that the distribution of zakat has a significant impact on improving the quality of life of beneficiaries, especially in terms of fulfilling basic needs such as education, health, and economic stability. In addition, zakat has also been proven to reduce poverty rates and reduce income disparities in society. The success of zakat is greatly influenced by professionalism in its management, accuracy in distributing to those in need, and transparency of zakat management institutions. These results emphasize the importance of strengthening the zakat management system and cooperation between institutions so that zakat can function optimally as a tool for economic empowerment and equalizing welfare in Indonesia.
Pengaruh Zakat Terhadap Peningkatan Kesejahteraan Masyarakat di Indonesia Hikmal Asril Annaza; Muhammad Hegel Muchtohari; Muhammad Ferdy Hasan; Ali Murtadho Emzaed
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Vol. 2 No. 2 (2025): Juni : Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hidayah.v2i2.888

Abstract

This study aims to evaluate the impact of zakat on improving people's welfare in Indonesia. Zakat, as one of the financial instruments in Islam, plays an important role in reducing poverty and improving social welfare through equitable distribution of wealth. The findings of the study indicate that the distribution of zakat has a significant impact on improving the quality of life of beneficiaries, especially in terms of fulfilling basic needs such as education, health, and economic stability. In addition, zakat has also been proven to reduce poverty rates and reduce income disparities in society. The success of zakat is greatly influenced by professionalism in its management, accuracy in distributing to those in need, and transparency of zakat management institutions. These results emphasize the importance of strengthening the zakat management system and cooperation between institutions so that zakat can function optimally as a tool for economic empowerment and equalizing welfare in Indonesia.
Pembayaran Zakat Non-Tunai Secara Online dalam Perspektif Hukum Islam Haliza Nur Madhani; Herlina Herlina; Radiatul Hafifah; Radiatus Sholehah; Ali Murtadho Emzaed
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Vol. 2 No. 2 (2025): Juni : Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hidayah.v2i2.893

Abstract

Along with the rapid advancement of digital technology, the practice of zakat payment has also evolved, such as by making non-cash zakat payments online. Online zakat payment offers the potential to reach zakat givers and recipients more broadly, as well as to increase efficiency in the collection and distribution of zakat funds through a digital system. However, this online zakat payment system still raises debates among the public regarding the validity of its implementation and the law, which is considered unclear because the method was not found in the time of the Prophet Muhammad SAW. Therefore, this research was conducted to examine the concept, Islamic legal review, advantages and disadvantages, as well as challenges and solutions in the application of the online non-cash zakat payment system from the perspective of Islamic law. This research uses normative legal methods in qualitative form and by conducting a literature study of literature or library materials. The findings of this research show that online non-cash zakat payments are sharia-acceptable as long as they fulfill the pillars and conditions of zakat and are carried out by official amil zakat institutions or platforms affiliated with amil zakat institutions.
Perbandingan antara Hukum Zakat dan Wakaf dalam Perspektif Fikih Kontemporer Khusnul Khatimah; Muhammad Sahdan Siregar; Yuliana Fatmawati; Desty Novita Sari; Ali Murtadho Emzaed
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Vol. 2 No. 2 (2025): Juni : Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hidayah.v2i2.1024

Abstract

This research aims to deeply understand the legal differences between zakat and waqf from the perspective of contemporary fiqh, as well as to analyze their relevance and application in the context of modern social, economic, and technological settings. This research uses a comparative analysis method with a descriptive qualitative approach based on literature study. The sources examined include classical fiqh literature from the four schools of thought, contemporary scholars' views, as well as modern regulations and fatwas related to zakat and waqf in Indonesia. The research findings indicate that although zakat and waqf have fundamental differences in legal status, form, and purpose of utilization, both share a common spirit of wealth distribution and community empowerment. Moreover, contemporary issues such as professional zakat, corporate zakat, stock zakat, cash waqf, productive waqf, and digitalization highlight the need for institutional renewal and strengthening to ensure that the laws of zakat and waqf remain relevant and effective in the modern era. This research concludes that understanding and managing zakat and waqf in an adaptive manner to the times is very important in realizing sustainable community welfare.
Transformasi Konsep Hukum Zakat : Dari Tekstualisme Syariah ke Institusionalisasi Negara Novita Ayu Fitri W.; Fayzah Nazmah; Muhammad Noor Aini; Daanii Rizky Mabrury; Muhammad Sulaiman; Ali Murtadho Emzaed
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 2 (2025): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i2.986

Abstract

This study examines the transformation of zakat law from a purely textualist Sharia approach to its institutionalization within the framework of the modern state. The research is motivated by the evolving practice of zakat, which is no longer solely based on classical legal texts but is now regulated and managed institutionally by the state to ensure effective and equitable distribution. The aim of this study is to analyze the process and implications of this paradigm shift in zakat law. The research employs a qualitative method through literature review and normative legal analysis of zakat regulations in Indonesia. The main findings indicate that the institutionalization of zakat improves accessibility, transparency, and accountability, while also presenting challenges in maintaining alignment with core Sharia principles. The implications of this research are significant for policymakers and zakat institutions in developing an adaptive and sustainable zakat legal system.
Co-Authors Ahmad Arif Setiawan Ajeng Hijriatul Aulia Aji Santoso Akhmad Syahroni Aldo Yanuarto Daanii Rizky Mabrury Desty Novita Sari Elvi Soeradji Erry Fitria Primadhany Erry Fitrya Primadhany Fayzah Nazmah Haliza Nur Madhani Herlina Herlina Hikmal Asril Annaza Ilham Perdana Akbar Khairunisa Khairunisa Khusnul Khatimah Laudza Hulwatun Azizah Maulina Maulina Muhammad Afriza Rifandy Muhammad Ferdy Hasan Muhammad Hegel Muchtohari Muhammad Noor Aini Muhammad Sahdan Siregar Muhammad Sulaiman munib munib norwili norwili Novita Ayu Fitri W. Radiatul Hafifah Radiatus Sholehah Risna Wendy Wiraganti Syaifullah Syaifullah Syaikhu Syaikhu Syaripuddin Syaripuddin Vichi Novalia Yuliana Fatmawati