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All Journal Tahkim (Jurnal Peradaban dan Hukum Islam) Al-Ahkam Jurnal Ilmiah Ekonomi Islam Poltekita: Jurnal Pengabdian Masyarakat Jurnal Riset Ekonomi Syariah Bandung Conference Series : Sharia Economic Law
Liza Dzulhijjah
Universitas Islam Bandung
Religion Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Perbandingan Hukum Positif dan Hukum Islam tentang Penerapan Pajak bagi Perusahaan Chintya Marsha Nuranjani; Eva Fauziah; Liza Dzulhijjah
Bandung Conference Series: Sharia Economic Law Vol. 3 No. 2 (2023): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v3i2.9400

Abstract

Abstrak. Pajak perusahaan dapat meningkatkan kredibilitas perusahaan selain menjadi persyaratan hukum. Perusahaan dengan kondisi keuangan yang sehat adalah perusahaan yang konsisten membayar pajaknya. Pajak perusahaan menurut hukum positif diwajibkan oleh negara sesuai dengan peraturan yang berlaku untuk pembangunan infrastruktur dan kesejahteraan nasional. Dalam hukum Islam terdapat dua pendapat ulama yang membolehkannya jika dipungut secara adil tanpa mengambil hak/kewajiban dasar dan masih diperbolehkan tergantung pada saat baitul maal (kas negara) belum terisi, namun kewajiban ini tidak dapat dihentikan secara permanen. Pendapat lain dari para ulama yang tidak memperbolehkan pajak yang dipungut secara paksa kepada umat Islam akan dianggap tidak adil. Tujuan dari penelitian ini adalah untuk mengetahui dan memahami analisis konsep penerapan pajak bagi perusahaan berdasarkan hukum positif dan hukum Islam. Kerangka pemikiran ini membahas mengenai perbandingan antara hukum Islam dengan hukum Positif terhadap pajak bagi perusahaan menjadi titik fokus pada penelitian ini. Penelitian ini menggunakan penelitian kualitatif dengan pendekatan penelitian yuridis normatif atau penelitian hukum doctrinal, yaitu suatu penelitian hukum yang mempergunakan sumber data sekunder. Peraturan mengenai perpajakan perusahaan yang diberlakukan oleh otoritas pajak pusat mengacu pada peraturan Pajak. Pemerintah daerah berwenang memungut pajak perusahaan karena pemanfaatan sumber daya di daerah tersebut lebih banyak dan lebih besar. Maka dapat disimpulkan pajak menurut hukum positif diwajibkan oleh negara sesuai dengan peraturan yang berlaku untuk pembangunan infrastruktur dan kesejahteraan nasional. Peneliti menganalisa pendapat ulama yang membolehkan pajak, maka pajak juga menjadi kewajiban umat Islam karena faktanya pemerintah membutuhkan pendapatan tambahan selain zakat dan sedekah untuk menutupi berbagai pengeluaran dan kebutuhan negara, jika kebutuhan tersebut tidak terpenuhi maka akan menimbulkan kemudharatan, sedangkan mencegah kemudharatan juga merupakan kewajiban umat Islam. Selain itu pajak merupakan perintah yang berasal dari pemerintah (ulil amri), sehingga secara tidak langsung Allah juga memerintahkan umat muslim membayar pajak lewat perintahnya untuk mengikuti perintah ulil amri (pemerintah). Abstract. Corporate taxes can increase a company's credibility in addition to being a legal requirement. A company with a healthy financial condition is a company that consistently pays its taxes. Corporate tax according to positive law is required by the state in accordance with applicable regulations for infrastructure development and national welfare. In Islamic law, there are two opinions of scholars who allow it if it is collected fairly without taking basic rights/obligations and is still permissible depending on when the baitul maal (state treasury) has not been filled, but this obligation cannot be terminated permanently. Another opinion from the scholars who do not allow forcibly imposed taxes on Muslims will be considered unfair. The purpose of this study is to know and understand the analysis of the concept of applying tax to companies based on positive law and Islamic law. This framework of thought discusses the comparison between Islamic law and positive law on taxes for companies to be the focus point of this research. This study uses qualitative research with a normative juridical research approach or doctrinal legal research, namely a legal research that uses secondary data sources. Regulations regarding corporate taxation imposed by the central tax authority refer to Tax regulations. Regional governments have the authority to collect corporate taxes because the utilization of resources in these areas is greater and greater. So it can be concluded that taxes according to positive law are required by the state in accordance with applicable regulations for infrastructure development and national welfare. The researcher analyzes the opinion of scholars who allow taxes, then taxes are also an obligation for Muslims because of the fact that the government needs additional income besides zakat and alms to cover various expenses and state needs, if these needs are not met it will cause harm, while preventing harm is also an obligation for Muslims. In addition, taxes are orders that come from the government (ulil amri), so indirectly Allah also orders Muslims to pay taxes through his orders to follow the orders of ulil amri (government)
Tinjauan Analisis Percampuran Tempat Jual Beli Produk Halal dan NonHalal Ditinjau Berdasarkan Perspektif Fikih Muamalah dan Hukum Positif Muhammad Raesyah Jehan Rae; N. Eva Fauziah; Liza Dzulhijjah
Bandung Conference Series: Sharia Economic Law Vol. 3 No. 2 (2023): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v3i2.9423

Abstract

Abstract. This study aims to analyze the practice of mixing and buying and selling halal and non-halal beverage products carried out in one Coffee Shop A business place that is not in accordance with the laws and regulations of Muamalah Jurisprudence in carrying out business practices. The analysis will be reviewed using the perspective of Muamalah Jurisprudence and Positive Law. This research uses descriptive qualitative methods with an empirical normative approach, namely to parse problems based on reality phenomena that occur in the field. The results of research from observations and interviews analyzed by the author found that there are many discrepancies in buying and selling such as selling halal and non-halal products in the same place of business, making between halal and non-halal products is carried out in the same kitchen, mixing production equipment between halal and non-halal products, there is no information that the place sells non-halal products in the form of signs and stickers at the place of business, ignorance of business actors to laws and regulations in running a business. Meanwhile, in the review according to the perspective of muamalah jurisprudence on the practice of mixing and buying and selling halal and non-halal products in one place at Coffee Shop A. Not in accordance with the perspective of muamalah jurisprudence reviewed through the Qur'an, hadith, and ijma.
Pengelolaan Zakat Dana Non Halal Baznas Kota Bandung Berdasarkan Prespektif Fikih Muamalah dan Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat Fuad Malik Al Faqih; Zaini Abdul Malik; Liza Dzulhijjah
Bandung Conference Series: Sharia Economic Law Vol. 4 No. 1 (2024): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v4i1.10671

Abstract

Abstract. BAZNAS Bandung city in transactions cannot be separated from conventional financial institutions because conventional financial institutions dominate all financial transactions. There is no official ban on the use of conventional banks, so it is permissible and not something that constitutes a prohibition on its use. So this transaction is common and unavoidable. Sharia financial institutions fulfill some of their financial needs by transacting with conventional banks. For example, when receiving zakat through conventional banks, there is a part of the receipt that comes from income from current account services or interest from conventional banks and this according to Islamic sharia principles is haram. Baznas Bandung City accepts donations from donors originating from bank interest, but uses the precautionary principle that non-halal funds must be channeled for public purposes. This type of research uses field research, using primary and secondary data sources. Then data collection techniques use interviews and documentation. The results of this research are the factors of using conventional banks and receiving funds from conventional banks interest based on the purification of assets owned by donors to be used as well as possible for the public interest, and the analysis of Islamic Law and Positive Law is Positive Law. This policy is considered valid because it has not There are special regulations that prohibit the use of conventional banks taking into account the policies and regulations, but in Islamic law this policy is still considered to be detrimental. Abstrak. BAZNAS kota Bandung dalam transaksi tidak terlepas dari lembaga keuangan konvensional karena lembaga keuangan konvensional mendominasi seluruh transaksi keuangan. Belum adanya larangan secara resmi dari penggunaan bank konevnsional, sehingga diperbolehkan dan bukanlah sesuatu yang menjadi larangan dalam penggunaannya. Sehingga transaksi ini lazim dan tidak dapat dihindari Lembaga keuangan syariah memenuhi sebagian hajat keuangannya dengan bertransaksi pada bank konvensional. Misalnya saat penerimaan zakat melalui bank konvensioanal maka ada bagian penerimaan yang bersumber dari pendapatan jasa giro atau bunga bank konvensional dan hal tersebut menurut prinsip syariah Islam adalah haram. Pada Baznas Kota Bandung menerima sedekah dari donatur yang bersumber dari bunga bank, namun dengan menggunakan prinsip kehati-hatian bahwa dana non halal tersebut harus di salurkan untuk kepentingan umum. Jenis penelitian ini menggunakan penelitian lapangan (field research), dengan menggunakan sumber data primer dan juga sekunder. Kemudian teknik pengumpulan data menggunakan wawancara dan dokumentasi. Hasil dari penelitian ini yaitu faktor penggunaan bank konevnsional dan penerimaan dana dari bunga bank konvensional didasarkan pada pensucian harta yang dimiliki donatur untuk dimanfaatkan dengan sebaik-baiknya bagi kepentingan umum, dan analisi Hukum Islam dan Hukum Positif adalah Hukum Positif kebijakan ini dianggap sah saja karena belum adanya aturan khusus yang melarang penggunaan bank konvensional dengan pertimbangan kebijakan dan peraturannya, namun dalam hukum Islam kebijakan ini masih dianggap terdapat mudharat nya.
Tinjauan Perspektif Hukum Ekonomi Syariah terhadap Peran Konser Musik sebagai Ekonomi Kreatif Aditya Rivani Lesmana; Sandy Rizki Febriadi; Liza Dzulhijjah
Bandung Conference Series: Sharia Economic Law Vol. 4 No. 1 (2024): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v4i1.11791

Abstract

Abstract. The music industry is a sub-sector of the creative economy that contributes to local revenue. The entertainment tax collected from holding music concerts plays a role in increasing local revenue. Regional tax revenues really help local governments realize regional development. Differences of opinion regarding the halal and haram of music concerts as a tax contributor as well as differences of opinion regarding the halal and haram of tax levies from an economic law perspective are the background for researchers to compile this research paper. Economic activities in Islam have their own rules based on the 5 principles of Islamic economics. To understand music concerts as a creative economy from an Islamic economic perspective requires qualitative research methods because researchers can observe data in depth and go directly to the field by knowing the existing facts, which will later be adjusted by observing directly. The results of research on the perspective of Islamic Economic Law on the role of music concerts show that music concerts are only entertainment where tax levies are not burdensome but can increase local revenue. Abstrak. Industri musik menjadi sub sektor ekonomi kreatif yang memberikan kontribusi bagi pendapatan asli daerah. Pajak hiburan yang dipungut dari penyelenggaraan konser musik berperan meningkatkan pendapatan asli daerah. Pendapatan pajak daerah sangat membantu pemerintah daerah merealisasikan pembangunan daerah. Perbedaan pendapat mengenai halal dan haram konser musik sebagai kontributor pajak serta perbedaan pendapat mengenai halal dan haram pungutan pajak dari perspektif hukum ekonomi merupakan latar belakang peneliti menyusun skipsi ini. Kegiatan berekonomi dalam agama Islam memiliki aturan tersendiri dengan berlandaskan 5 prinsip ekonomi Islam. Untuk mengetahui konser musik sebagai ekonomi kreatif dari sudut pandang ekonomi Islam memerlukan metode penelitian kualitatif karena peneliti dapat mengobservasi data secara mendalam dan turun langsung ke lapangan dengan mengetahui fakta-fakta yang ada, yang nantinya akan disesuaikan dengan memperhatikan secara langsung. Hasil penelitian tentang perspektif Hukum Ekonomi Islam pada peran konser musik menunjukan bahwa konser musik hanya hiburan yang pungutan pajaknya tidak memberatkan namun dapat meningkatkan pendapatan asli daerah.
Kendala dan Solusi pada Penunggakan Pembayaran di MI Darul Hikmah Full Day School Kota Cirebon Menurut Etika Konsumen Islam Nathifa Zahra; Titin Suprihatin; Liza Dzulhijjah
Bandung Conference Series: Sharia Economic Law Vol. 4 No. 1 (2024): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v4i1.11842

Abstract

Abstract. The role of Islamic education is one of instilling Islamic values, to provide and improve services of course MI Darul Hikmah Full Day School requires funds. MI Darul Hikmah Full Day School in the city of Cirebon is one of the private madrasah ibtidaiyah that receives regular and city BOS funds, but relying on funds from BOS alone is not enough, so the school needs additional school financing funds from the contribution of parents of students. The purpose of this research is to find out the practice of paying tuition fees, obstacles and solutions to delinquent tuition payments at MI Darul Hikmah Full Day School in Cirebon city according to consumer ethics in Islam. The research method used is qualitative with an empirical normative approach. The type of data used is primary and secondary data by collecting data through observation, interviews, literature study and documentation. The results showed that the arrears in payment of tuition fees that occurred had occurred for a long period of time. The percentage of parents of students in arrears is 30% of all students, arrears occur due to economic problems. The solution taken by the foundation is to ease payments for orphaned students or bankrupt parents' businesses, the school has the right to withhold collateral other than certificates or enforce written agreements. Both parties have complied with the principles of tawhid, justice, free will, and responsibility to continue to fulfill one of the children's obligations to pursue a level of education, but there are still some parents who are not optimally responsible for continuing to meet with the school even though they have not been able to pay off the payment. Abstrak. Peran pendidikan Islam salah satu bentuk penanaman nilai-nilai Islam, untuk memberikan dan meningkatkan pelayanan tentu MI Darul Hikmah Full Day School membutuhkan dana. MI Darul Hikmah Full Day School kota Cirebon merupakan salah satu madrasah ibtidaiyah swasta yang mendapatkan bantuan dana BOS reguler dan kota saja, namun mengandalkan dana dari BOS saja belum cukup, sehingga pihak sekolah membutuhkan penambahan dana pembiayaan sekolah yang berasal dari kontribusi orang tua wali murid. Tujuan dilaksanakannya penelitian ini yaitu untuk mengetahui praktik pembayaran biaya pendidikan, kendala serta solusi pada penunggakan pembayaran biaya pendidikan di MI Darul Hikmah Full Day School kota Cirebon menurut etika konsumen Islam. Metode penelitan yang digunakan yaitu kualitatif dengan pendekatan normatif empiris. Jenis data yang digunakan adalah data primer dan sekunder dengan mengumpulkan data melalui observasi, wawancara, studi pustaka dan dokumentasi. Hasil penelitian menunjukan penunggakan pembayaran biaya pendidikan yang terjadi sudah terjadi dalam jangka waktu yang lama. Persentase orang tua murid yang menunggak adalah 30% dari keseluruhan murid, penunggakan terjadi karena permasalahan ekonomi. Solusi yang dilakukan pihak yayasan yaitu dengan meringankan pembayaran bagi murid yatim piatu atau usaha orang tua bangkrut, pihak sekolah berhak untuk menahan jaminan selain ijazah atau memberlakukan perjanjian secara tertulis. Kedua pihak telah sesuai dengan prinsip tauhid, keadilan, berkehendak bebas, dan bertanggung jawab untuk tetap memenuhi salah satu kewajiban anak untuk menempuh jenjang pendidikan, namun masih terdapat beberapa orang tua yang belum bertanggung jawab secara optimal untuk tetap menemui pihak sekolah walaupun belum dapat melunasi pembayaran.
Co-Authors Aditya Rivani Lesmana Adryan Fristiohady Asep Hakim Zakiran Aulia Fikri Hidayat Chintya Marsha Nuranjani Eva Fauziah Fahmi Fatwa Rosyadi Satria Hamdani Faqih Radina Febriadi, Sandy Rizki Fuad Malik Al Faqih Gita Cahya Eka Darma Hafid Hudzaefi Hasnas Sania Ghassani Hudzaifah Muhammad Maricar Khoerunnisa Amalia Lina Jamilah Maulida, Ira Siti Rohmah Muhammad Raesyah Jehan Rae Nathifa Zahra Neneng Nurhasanah Neng Dewi Himayasari Nurviya Alfitri Panji Adam Agus Putra Rayfaa Nazar Al Baihaqy Redi Hadiyanto Rizki Nuzulfikri Robby Prayitno Siti Rosiyana Dewi Soewondo, Budi Prabowo Suci Pebrianti Taufik Muhammad Fakih Titin Suprihatin Udin Saripudin Zaini Abdul Malik