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All Journal Banco: Jurnal Manajemen dan Perbankan Syariah
EKA DEWINTARA
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Konsep Ekonomi Abu Yusuf Dalam Kitab Al-Kharaj (Perpajakan) Saat Ini EKA DEWINTARA; Sarmila
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 3 No 1 (2021): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v3i1.2596

Abstract

Tokoh terkenal Abu Yusuf dengan karya monumentalnya adalah kitab Al-kharaj, yang telah melakukan serangkaian karya luar biasa di bidang perpajakan. Yang ditulis lantaran permintaan dari Khalifah Harun Ar-Rasyid, berfungsi untuk pedoman administrasi perpajakan. Yakni salah satu bagian dari pendapatan pemerintah, pajak semestinya tidak membebani warga negara dengan ukuran tampilan mereka. Tujuan kompilasi ini adalah untuk mempelajari sejarah dan isi kompilasi kitab-kitab Al-kharaj. Tidak hanya itu, artikel ini mengakui konsep perpajakan yang ditulis oleh Abu Yusuf dan relevansinya bagi perekonomian sekarang ini. Proses yang digunakan dalam penulisan ini adalah metode hipotetis penalaran karakter tentang perilaku, tulisan, dan fenomena yang ada pada saat itu. Ada kemungkinan beberapa aspek, baik internal maupun eksternal, menjadi pemicu untuk mengidentifikasi latar belakang gagasan Abu Yusuf. Temuan menunjukkan bahwa pemikiran pajak Abu Yusuf merupakan salah satu konsep yang digunakan selama ini. Konsep ini digunakan dan diterapkan untuk menentukan persentase penerimaan pajak pemerintah. Konsep Alkharaj digunakan untuk pajak bumi dan bangunan (PBB) dan pendapatan bea cukai.
Isu Kepatuhan Syariah pada Akad Musyarakah Mutanaqishah di Indonesia Sry Muliyani; Mawaddah Rachman; Eka Dewintara; Rahman Ambo Masse
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 4 No 2 (2022): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v4i2.3582

Abstract

The development of Islamic financial institutions in Indonesia has increased quite a bit from year to year. This is because people's interest in saving is quite high in Islamic financial institutions. Interest-based conventional financial institutions can be compared with products from Islamic financial institutions. For example, cooperation-based sharia banking products with a "profit and loss sharing" system such as musyarakah and mudharabah contracts. The implementation of cooperation products with this musyarakah contract did not show significant growth so that the innovation of the musyarakah contract was implemented which resulted in a Musyarakah Mutanaqishah contract in accordance with National Syari'ah Council Fatwa No: 08/DSN-MUI/IV/2000 Concerning Musyarakah Financing and Council Fatwa National Sharia No: 73/DSN-MUI/XI/2008 Concerning Musyarakah Mutanaqisah. The purpose of writing this paper is to analyze the issue of sharia compliance in musyarakah mutanaqishah contracts practiced in sharia banking products in Indonesia. These issues consist of sharia issues, legal issues and operational issues according to the musyarakah and musyarakah mutanaqishah product standard books published by the Financial Services Authority (OJK) in 2016. The results of the analysis in this paper show that first, sharia issues generally occur in this issue. is the existence of "two contracts in one item" where the rental and purchase contracts are agreed at the same time. Second, legal issues related to the existence of different perspectives between fiqh rules and Indonesian positive law related to the recording of ownership certificates. And the third issue, an operational issue where there is price independence when a financing contract with a musyarakah scheme is made that requires a transfer of ownership.
Co-Authors Mawaddah Rachman Rahman Ambo Masse Sarmila Sry Muliyani