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All Journal Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum JAKP (Jurnal Administrasi dan Kebijakan Publik)
Faisal Luqman Hakim
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pemungutan Pajak Bumi Dan Bangunan Oleh Pemerintah Kota Yogyakarta Kritik atas Peraturan Daerah Kota Yogyakarta Nomor 2 Tahun 2011) Faisal Luqman Hakim
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 47, No 1 (2013)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2013.47.1.%p

Abstract

Since the enactment of Law Number 28 Year 2009 voting Land and Building Tax (PBB), which is the authority of the central government turning to local authorities. So that local governments can levy the PBB must have a local regulation as its legal basis. Actually it is very potential to be able to provide improvements to the original income (PAD). Unfortunately, not all areas are ready to implement. From 492 existing local government, only about 245 local governments that already have a regulation of PBB, 64 local governments are still in the process and 183 local governments have not compiled at all. Local governments are already doing PBB since in 2011 only Surabaya City Government, then in 2012 increased 17 local governments (including the City of Yogyakarta), and in 2013 there are 113 local governments plan, and in 2014 there will be 117 local governments. To be able to pick up PBB Yogyakarta Government issued Regulation Number 2 of 2011, but the contents of this legislation still needs to be improved because there are chapters that give rise to many interpretations, there is also the use of the word/term is confusing and unclear, the inclusion of legislation as a basis law is no longer valid, and there is a conflict with the legislation higher. The articles need to be improved such as in the section 3 Given the points, then Article 1 paragraph 15, Article 1 paragraph 16, Article 1 paragraph 17, and Article 1 paragraph 18, Article 4, Article 16, Article 29, Article 34 , and Article 36.
Policy Analysis of Religious Moderation by the Ministry of Religious Affairs from an Institutional Perspective Faisal Luqman Hakim; Shaleh, Shaleh; Prasitya, Ahmad Padli
Jurnal Administrasi dan Kebijakan Publik Vol. 10 No. 2 (2025): Oktober
Publisher : Laboratorium Administrasi Publik FISIP Universitas Andalas

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Abstract

This study examines how ministerial policies on religious moderation are institutionally integrated and effectively implemented within State Islamic Higher Education Institutions (Perguruan Tinggi Keagamaan Islam Negeri, hereafter PTKIN). The research aims to analyze the alignment between national policy directives and institutional practices at the university level. Using a qualitative case study design, data were collected through observation, in-depth interviews, and documentation. The data were analyzed using the Miles, Huberman, and Saldaña interactive model, with validity ensured through triangulation. The findings reveal two key results. First, although the Ministry of Religious Affairs has formally incorporated religious moderation into institutional planning at PTKIN, the lack of detailed technical guidelines and standardized implementation mechanisms has led to fragmented practices. Second, institutional factors such as the Ministry’s hierarchical structure, the quality of human resources, and an academically grounded culture of religious moderation facilitate policy realization but are constrained by weak internal monitoring and the absence of a binding legal framework. These findings highlight the need to translate normative policy commitments into enforceable institutional mechanisms, particularly within higher education systems characterized by administrative decentralization and academic autonomy.
Co-Authors Prasitya, Ahmad Padli Shaleh, Shaleh