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Analisis HES Terhadap Implementasi Pajak Kurang Bayar Yang Terdapat Dalam Pasal 13 Ayat (2) Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum Dan Tata Cara Perpajakan Pratiwi, Anisha Resti; Nurnazli, Nurnazli; Hilal, Syamsul; Faizal, Liky
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 5 No 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.2923

Abstract

The tax collection system in Indonesia to the self-assessment system, Problems that occur, Tax payers, tend to manipulate the calculation of the taxes they pay so that the tax status is nil. The problems of this research are: 1) How is the implementation of article 13 paragraph (2) Law Number 28 of 2007 concerning General Provisions and Tax Procedures at the Tax Service Office in Bandar Lampung City? 2) What is the Analysis of Sharia Economic Law on the Implementation of Article 13 paragraph (2) of Law Number 28 of 2007 Concerning General Provisions and Tax Procedures At the Tax Service Office in Bandar Lampung City? The method used is qualitative. including the type of field research, after reporting the SPT, the checks and if the calculation results are found that are not appropriate, then the status of underpayment, the office will issue an Underpaid Tax Assessment Letter, Then the Taxpayer pays the deficiency, plus a fine of 2% for 24 months. The concluded that implemented properly and according to Islamic law the administrative sanctions given are a form of giving a deterrent effect to obey and correct mistake, as long as there is no injustice then it is permissible.
Productive Dowry and Women's Economic Empowerment and Their Influence on Marital Assets in Bandar Lampung Nurnazli, Nurnazli; Pane, Erina; al Arif, M. Yasin; Akmansyah, Muhammad
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 8, No 2 (2024): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v8i2.19887

Abstract

This study investigates the correlation between dowry productivity and women's economic empowerment strategies, along with their influence on marital assets. This study is significant in altering women's perceptions regarding the imperative nature of effectively managing dowry in order to enhance the economy. This study employs empirical law methodologies that are studied via the lens of reinforcement theory. Information was gathered through the use of interviews, documents, and surveys. Interviews and surveys were conducted in the city of Bandar Lampung, namely instructors at the Religious Affairs Office (KUA), and productive dowry managers, as well as prospective brides and grooms, while document analysis included journal articles, books, and legal regulations. The research findings indicate that the approach to enhancing women's economic status through the utilization of dowries commences prior to the wedding and continues until the marriage ceremony, by offering favorable incentives to women. The initial phase is dissemination, specifically emphasizing the significance of a fruitful dowry to alter women's outlook when selecting enduring dowry items. Furthermore, there is a need to enhance the availability of resources to transform dowry assets into productive assets. Thirdly, aid in the administration of the dowry procedure as a means of acquiring company capital, and fourthly, safeguarding the wife's ownership of dowry items as her personal possessions from the moment of marriage. Implementing an effective technique for enhancing dowry production will bolster the presence of marital assets. All revenues derived from the creation and administration of the dowry are the shared duty and joint property of the husband and wife. The consequences of enhancing the economic status of women through productive dowries include achieving self-reliance and resilience in the household economy.
The Contestation of Islamic Boarding School Womens's View of Wifes' Rights in Poligamy Nurnazli, Nurnazli; Ahmad, Hashm Omer; Firdawaty, Linda; al Arif, M. Yasin; Akmansyah, Muhammad
Al-Risalah Vol 24 No 1 (2024): June 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i1.1349

Abstract

This study examines the contention around Islamic boarding school women's view of wives' rights in polygamous marriages. It aims to answer academic questions, specifically how and why there is contention among Islamic boarding school women over the rights of wives in polygamy. Furthermore, it also aims to answer what consequences this contestation has for the practice of polygamy, which is common in Islamic boarding schools. This paper is an empirical research that takes a sociological perspective. The analysis is based on Pierre Bourdieu's Cultural Sociology theory. Data were gathered through an interview study with research subjects from five traditional Islamic boarding schools in Lampung Province. The findings of this study show that the contestation of wives' rights in polygamy is influenced by the level of understanding of religious texts and norms, social and economic realities, and the strength of the patriarchal traditions and systems that surround it. Most women are denied the opportunity to fight for their bodily and spiritual rights, both before and after polygamous marriage occurs. Women in Islamic boarding schools recognize that men's supremacy influences the neglect of women's rights in polygamy because their understanding of religious texts is conservative. Women have no bargaining power when their husbands seek to practice polygamy. Conservatives believe that polygamy is a fate and consequence that women who want to marry a caregiver or an Islamic boarding school leader (Kyai) must accept. A moderate perspective necessitates that polygamy be practiced with proportional rights between husband and wife. The repercussions of this contestation have resulted in a better appreciation of the importance of men's and women's rights being proportionate, as well as mutual protection.
EFEKTIFITAS PENERAPAN SISTEM E-COURT DALAM PENYELESAIAN SENGKETA WARIS DI PENGADILAN AGAMA KALIANDA Kusuma, Kurniawan Putra; Nurnazli, Nurnazli; Abdul Qodir Zaelani
Al Maqashidi : Jurnal Hukum Islam Nusantara Vol. 7 No. 2 (2024): Al Maqashidi : Jurnal Hukum Islam Nusantara
Publisher : UNIVERSITAS NAHDLATUL ULAMA SUNAN GIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/almaqashidi.v7i2.3388

Abstract

T Artikel ini mengkaji efektivitas penerapan sistem e-court dalam penyelesaian sengketa waris di Pengadilan Agama Kalianda. Penelitian bertujuan untuk menganalisis implementasi e-court dalam sengketa waris, mengidentifikasi faktor pendukung dan penghambatnya, serta mengusulkan perbaikan untuk optimalisasi sistem e-court di pengadilan. Analisis didasarkan pada teori maslahah mursalah dan teori efektivitas hukum Lawrence Friedman. Penelitian lapangan (field research) dilakukan di Pengadilan Agama Kalianda dengan mengumpulkan data primer melalui dokumentasi dan wawancara dengan hakim, panitera, jurusita, dan advokat. Data sekunder diperoleh dari karya ilmiah relevan. Analisis data dilakukan secara kualitatif. Hasil penelitian menunjukkan bahwa penerapan e-court dalam penyelesaian sengketa waris telah berjalan konsisten dan sesuai dengan peraturan perundang-undangan, dibuktikan melalui beberapa putusan perkara terkait. Sistem e-court memberikan kemaslahatan dengan mempermudah proses persidangan dan meningkatkan efisiensi serta efektivitas. Faktor pendukung utama meliputi ketersediaan teknologi yang memadai, sumber daya manusia yang kompeten, dan koneksi internet yang stabil. Hambatan yang muncul dapat diatasi melalui bantuan petugas e-court. Untuk penyempurnaan, disarankan penambahan fitur telekonferensi video dan audio yang lebih baik serta pengembangan mekanisme pembuktian saksi dan peninjauan setempat secara daring guna mewujudkan asas persidangan yang sederhana, cepat, dan biaya ringan. Penelitian ini memberikan rekomendasi praktis bagi peningkatan kualitas dan efektivitas sistem e-court dalam penyelesaian sengketa waris, mendukung terwujudnya peradilan yang lebih modern dan responsif terhadap kebutuhan masyarakat.   Kata Kunci: Penerapan, E-court, Sengketa Waris, Pengadilan Agama Kalianda
Enhancing Islamic Moderation in Pesantren: The Role of Kiai Exemplary, Curriculum, and Santri Activities Akmansyah, Muhammad; Nurnazli, Nurnazli
Islamic Review: Jurnal Riset dan Kajian Keislaman Vol 13 No 2 (2024): October 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) IPMAFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/islamicreview.v13i2.1329

Abstract

This research aims to examine the strengthening of Islamic moderation through the exemplary role of Kiai, the educational curriculum, and the daily activities of Santri. Through a qualitative approach, the research was conducted on three Pesantren in Bandar Lampung. Data were collected through interviews, observations, and documentation. The analysis follows the procedure of data reduction, data presentation, and conclusion drawing. The results showed that Kiai as a role model in strengthening Islamic moderation through various approaches, namely emphasizing Ahl al-Sunnah wa al-Jamâ'ah and participatory leadership; integrating spiritual practices with social engagement; and focusing on a balanced interpretation of the Qur'an by emphasizing justice, knowledge, and discipline. Assalafi al-'Aafiyah's curriculum prioritizes traditional methodology and respects multiple interpretations; Al-Hikmah combines traditional with modern teachings; and Darul Hidayah emphasizes character development and ethics in addition to memorizing the Qur'an. Santri's daily routines reflect different approaches, with Assalafi al-'Aafiyah focusing on a structured schedule of activities and community service, Al-Hikmah integrating formal education with community rituals, and Darul Hidayah prioritizing ethical development. This research calls on policy makers to increase support for strengthening Islamic moderation in pesantren.
Analisis Hukum Islam Dan Hukum Positif Nafkah Madiyyah Terhadap Putusan Nomor 328/Pdt.G/2018/PA.Gsg Violensy, Cahyaning; Nurnazli, Nurnazli; Santoso, Rudi; Zaharah, Rita; Ramlan, Ramlan
MU'ASYARAH: Jurnal Kajian Hukum Keluarga Islam Vol 4, No 1 (2025): Maret
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mua.v4i1.8659

Abstract

Among the obligations that must be fulfilled by a father or husband within the family structure is providing maintenance for those under his responsibility, including his wife and children. Both Islamic law and positive law firmly regulate the provision of maintenance. Furthermore, failure or deliberate neglect by a father to provide maintenance may be legally pursued through the religious courts. This article analyzes Islamic Law and Positive Law regarding nafkah mahdiyah (post-divorce maintenance) in Decision Number 328/Pdt.G/2018/Pa.Gsg, with the aim of examining how the judge’s decision reflects justice based on Islamic law and positive law. This study employs a documentation research method, supported by library research facilities. The approach used is a normative juridical approach, aiming to synchronize the existing legal provisions in the protection of legal norms and other regulations. The findings show that, in deciding nafkah mahdiyah cases, Indonesian judges harmonize Islamic law and positive law. According to Islamic law, a husband is obligated to provide maintenance to his wife during the iddah period. In positive law, this obligation is regulated under Article 156 letter (d) of the Compilation of Islamic Law (KHI), which mandates former husbands to provide maintenance. Judges consider the husband's financial ability and the evidence presented in court, referring to both Sharia norms and positive legal provisions to render a fair and proportional decision.
NAFKAH DALAM PENDEKATAN INTERDISIPLINER Nurnazli, Nurnazli
ASAS Vol. 5 No. 2 (2013): Asas, Vol. 5, No.2, Juni 2013
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v5i2.1696

Abstract

Abstrak: Kajian filosofis memandang bahwa timbulnya kewajiban nafkah tidak terlepas dari adanya perkawinan antara seorang laki-laki dengan seorang perempuan. Konsekuensi dari akad nikah menempatkan laki-laki sebagai pemimpin dalam sebuah rumah tangga, dan perempuan sebagai orang yang dipimpin. Suami tidak hanya memiliki kewajiban untuk menafkahi istrinya, namun juga anak-anaknya dan orang-orang yang saling mewarisi dengan dirinya, sesuai dengan batas kemampuannya. Kadar nafkah tersebut disesuaikan dengan situasi dan kondisi suami serta kebiasaan masyarakat setempat.Perspektif normatif telah menggariskan kewajiban suami terhadap istri dan anak-anak serta orang-orang yang ada dalam keluarga tersebut. Suami isteri merupakan mitra dan rekan kerja di tengah keluarga. Suami dan isteri mempunyai perannya masing-masing sesuai dengan statusnya. Islam menggariskan bahwa suami adalah kepala rumah tangga dan isteri adalah ibu rumah tangga. Keduanya ingin mencapai kebahagiaan duniawi dan ukhrawi dengan membentuk keluarga.  Kata Kunci : Nafkah, Interdisipliner
AKOMODASI BUDAYA LOKAL (URF) PADA MASA ULAMA MUJTAHID Nurnazli, Nurnazli
ASAS Vol. 7 No. 2 (2015): Asas, Vol. 7, No. 2, Juni 2015
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v7i2.12868

Abstract

Persentuhan Islam dengan budaya lokal disikapi secara epistemologis oleh ilmu ushul fikih dengan lahirnya kaidah yang menyatakan bahwa “adat dapat menjadi hukum” ( تًيحك انعادة ,(pengakuan atas „urf (tradisi/budaya lokal)sebagai salah satu dasar hukum berarti juga menunjukkan tidak adanya maksud membangun masyarakat yang sama sekali baru dalam segala aspeknya. Hukum Islam masih mengakui kontuinuitas dan perubahan serta pengembangan dengan masa sebelumnya. Kata Kunci : Budaya Lokal, Urf dan Ulama Mujtahid
WAWASAN AL-QUR’AN TENTANG ANJURAN PERNIKAHAN Nurnazli, Nurnazli
Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam Vol. 8 No. 2 (2015): Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijpmi.v8i2.911

Abstract

One of the important teachings in Islam is themarriage. Marriage is a Sunnah of the Prophet andrecommended in Islam when someone has meetvarious requirements. The importance of the doctrineof marriage is that in the Qur'an there many verses,either directly or indirectly, addressed the issue ofmarriage. Marriage or paired an ordinance of Allah tohis creatures. It is repeatedly emphasized by Allah inthe Qur'an. Marriage in the Qur'an is a suggestion thata full requirements so that the goals of marriage ismentioned explicitly in the Qur'an, despite its generalnature. In the Qur'an there are two key words thatindicate the meaning of marriage, namely zawwaja andnakaha, which is in use, can be defined by marriage.The Qur'an uses these two words because it makes amarriage partner, conjugal relations lawfullyaccompanied by ijāb and qabūl.
PENERAPAN KAIDAH MAQÂSHID SYARIAH DALAM PRODUK PERBANKAN SYARIAH Nurnazli, Nurnazli
Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam Vol. 7 No. 1 (2014): Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijpmi.v7i1.917

Abstract

Maqâshid Syari‟ah refers to an act of achieving andprotecting the benefits and good (masalih) for the sake ofhuman beings. In fulfilling the maqâshid al Syari‟ah, maninadvertently fulfills not only his social and ethical needsbut also his commercial needs as well. There lies thewisdom of Muslims having to “fulfill all obligations” as indoing so mankind is fulfilling one another‟s needs andobligations, hence a win-win for all. The current practiceof Islamic banks needs to incorporate maqâshid al-Syari‟ahinto their management strategy to ensure its sustainabilityto serve mankind in the future, in confirmation to therequirement of Syari‟ah. Though profitability is essentialand must be achieved, but it is not the main objective. InIslam, the ultimate objectives of any activities includingbusiness activities are ultimately with the aim of achievingobjectives of Syari‟ah or maqâshid al-Syari‟ah.