Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal KRTHA BHAYANGKARA Istinbath : Jurnal Hukum Jurnal Hukum Ekonomi Islam (JHEI)
Wati Rahmi Ria
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pelaksanaan Waris Masyarakat Suku Baduy Muslim Di Desa Kanekes Kecamatan Leuwidamar Kabupaten Lebak Provinsi Banten Ricco Andreas; Wati Rahmi Ria; Kasmawati .; Ade Oktariatas K.Y; Muhammad Bahrudin
Istinbath : Jurnal Hukum Vol 18 No 1 (2021): Istinbath : Jurnal Hukum
Publisher : Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/istinbath.v18i1.3630

Abstract

The Muslim Baduy community adheres to the customs and traditions they profess from their ancestors. The inheritance system used in the Baduy customary inheritance uses the Bilateral system, which is that the mother and father are equally strong. Issues that will be discussed are how the implementation of the inheritance of the Baduy Muslim tribe. This type of research used in this study is empirical normative legal research, with exposure to data used primary and secondary data and analyzed qualitatively. The difference between Baduy inheritance law and Islamic inheritance law in Pikukuh as an unwritten inheritance rule in Islamic inheritance law is based on the Koran and As-Sunnah. There are similarities that the heirs are the descendants of the deceased and the inheritance can only be distributed after the death of the testator, but the Baduy community does not distribute the inheritance to the lineage to the top.
Akibat Hukum Pelanggaran Hak Cipta Dalam Perspektif Fatwa Majelis Ulama Indonesia Nomor 1 Tahun 2003 Tentang Hak Cipta Wati Rahmi Ria; Amara Yovitasari
KRTHA BHAYANGKARA Vol. 16 No. 2 (2022): KRTHA BHAYANGKARA: DECEMBER 2022
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v16i2.1219

Abstract

One of the fatwa’s issued by the Indonesian Hak Council (MUI) is Fatwa Number 1 concerning Copyright. The community, especially Muslims in Indonesia, certainly needs an explanation of the MUI Fatwa, especially those related to the legal consequences of copyright infringement. Therefoe, the problem in this research is what are the legal cunsequences of copyright infringement in the perspective of MUI Fatwa Number 1 od 2003.This research uses normative legal research type with descriptive research type. The problem approach in this study uses a normative juridical legal problem approach. The data used in this study, such as primary legal materials, secondary legal materials, and tertiary legal materials were analyzed qualitatively. The results of the research and discussion show that Copyright Regulations in Indonesia are regulated in Law Number 28 of 2014 concerning Copyright and MUI Fatwa Number 1 of 2003 concerning Copyright. The legal consequences of Copyright Violations in the perspective of the MUI Fatwa on Copyrights result in three things, that are for the creator or copyright owner whose copyright is violated, for copyright violators and works whose Copyright is violated.
Zakat sebagai Pengurang Pajak dalam Implikasi Hukum dan Sosial Ekonomi Pasal 22 Undang-Undang Pengelolaan Zakat Wati Rahmi Ria; Muhammad Zidan Karimullah
Jurnal Hukum Ekonomi Islam Vol. 6 No. 2 (2022): Jurnal Hukum Ekonomi Islam (JHEI)
Publisher : Asosiasi Pengajar dan Peneliti Hukum Ekonomi Islam Indonesia (APPHEISI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55577/jhei.v6i2.115

Abstract

This study aimed to determine the implementation of the zakat rules as a subtraction from taxable revenue as referred to in Article 22 of Law no. 23 of 2011 regarding Zakat Management. The research was conducted by analysing the norms and the factors influencing them at the Tax Service Office. The util of these regulations was still low in society, despite the fact that it could be a stimulus for collecting zakat and taxes; on the other hand, zakat and taxes have great potential in Indonesia to improve welfare and development. The research applied a normative-empirical method. The study results indicated that Article 22 of Law no. 23 of 2011 is in harmony with Article 4 paragraph (3) letter a 1 of Law no. 36 of 2008 concerning Income Tax. The implementation at the Tax Service Office is by providing a zakat column in the Annual Tax Return (SPT) as part of the deduction of taxable income, and the taxpayer is reduced by showing proof of zakat deposit from BAZNAS/ LAZ.AbstrakPenelitian ini bertujuan untuk mengetahui implementasi aturan zakat sebagai pengurang penghasilan kena pajak pada Pasal 22 UU No. 23 tahun 2011 tentang Pengelolaan Zakat. Penelitian dilakukan dengan analisis pada norma dan pelaksanaannya di Kantor Pelayanan Pajak, serta faktor-faktor yang mempengaruhinya. Penggunaan aturan tersebut oleh masyarakat masih rendah, padahal dapat menjadi stimulus pengumpulan zakat dan pajak, dan bahwa zakat dan pajak berpotensi besar di Indonesia untuk meningkatkan kesejahteraan dan pembangunan. Penelitian dilakukan dengan metode normatif-empiris. Hasil penelitian menunjukan bahwa Pasal 22 UU No. 23 Tahun 2011 harmonis dengan Pasal 4 ayat (3) huruf a 1 UU No. 36 Tahun 2008 tentang Pajak Penghasilan. Pelaksanaanya pada Kantor Pelayanan Pajak adalah dengan pengadaan kolom zakat pada Surat Pemberitahuan tahunan (SPT tahunan) sebagai bagian pengurang penghasilan kena pajak, pengurangan dilakukan Wajib Pajak dengan menujukan bukti setor zakat dari BAZNAS/LAZ.
Co-Authors Ade Oktariatas K.Y Amara Yovitasari Kasmawati Kasmawati Muhammad Bahrudin Muhammad Zidan Karimullah Ricco Andreas, Ricco