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All Journal Jurnal Mahasiswa Fakultas Hukum Arena Hukum El-Mashlahah Jurnal Hukum IUS QUIA IUSTUM JURISDICTIE Jurnal Hukum dan Syariah SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Tribakti: jurnal pemikiran keIslaman Minda Baharu Al-Kharaj: Journal of Islamic Economic and Business Belom Bahadat : Jurnal Hukum Agama Hindu AL-FALAH : Journal of Islamic Economics Journal Evidence Of Law Mabsya: Jurnal Manajemen Bisnis Syariah Syiah Kuala Law Journal Journal of Student Research Jurnal Hukum dan HAM Wara Sains Jurnal Dialektika Politik West Science Law and Human Rights Jurnal Ilmu Syariah dan Hukum Tribakti: Jurnal Pemikiran Keislaman
Erry Fitrya Primadhany
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : El-Mashlahah

 1 
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.
Sociological and Philosophical Study of Ijārah and Ijārah Muntahiya bi Tamlik Novita Angraeni; Erry Fitrya Primadhany
El-Mashlahah Vol 12, No 1 (2022)
Publisher : Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/elma.v12i1.4174

Abstract

Mu’āmalah is a matter that is constantly evolving following the progress of the times, including the ijārah contract and the ijārah muntahiya bi tamlik contract. It is necessary to study sociological and philosophical perspectives to obtain a deep meaning regarding the contextual aspects. This research was normative research that examines the norms and principles of Islamic law as well as developing doctrines that are relevant to the theme of the study. The approach was a conceptual approach which intended to analyze the concepts in Islamic law to find out the meaning. Ijārah is a contract for the transfer of usufructuary rights over an item or service and ijārah muntahiya bi tamlik is a lease agreement with the option of transferring ownership rights. The legal basis of the ijārah agreement and the ijārah muntahiya bi tamlik was found in the Qur'an, Hadith and several regulations. Sociological studies of the ijārah and ijārah muntahiya bi tamlik contracts include that the ijārah and ijārah muntahiya bi tamlik aim to facilitate humans in carrying out their lives and can synergize with each other to meet the needs of life. And containing orders to fulfill individual rights can also bring prosperity and peace to those who implement it. From a philosophical point of view, it contains values sourced from the Qur'an and hadith in the form of values of justice and universal principles and has the goal of benefiting mankind and avoiding harm.
Co-Authors Abdul Helim ADE RISNA SARI Ali Murtadho Emzaed angelia, novita mayasari Angraeni, Novita Azizah Baihaki Baihaki Baihaki Cahyati Cahyati Elvi Soeradji Fathur Baldan Haramain Ihsan, Reza Noor Imam Wahyudi Indriya Fathni Jarkani, Baihaki laili wahyunita, laili Maimunah Mariani Muhammad Amin Muhammad Amin Muhammad Norhadi munib munib norwili norwili Novita Angraeni Novita Mayasari Angelia Nur Rizky Aulia Rahmah Pramuditya, Deli Putri, Nanda Rabiatul Adawiyah Rabiatul Adawiyah Rahman, Akmal Anshari Ramadhani Alfin Habibi Ramadhani Alfin Habibie Sabran, Ahmad Suttikornpadee, Tekun Syaikhu Syaikhu Tri Hidayati Tutik Aminah Yana Priyana Zainal Makrup