Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal LAW REFORM Syaksia : Jurnal Hukum Perdata Islam
Khusnul A'in, Aprilianita
Unknown Affiliation
Religion Humanities Chemistry Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS YURIDIS AKIBAT PERUBAHAN PAJAK BUMI DAN BANGUNAN (PBB) DARI PAJAK PUSAT MENJADI PAJAK DAERAH TERHADAP DAERAH TERTINGGAL (STUDI DI KABUPATEN SITUBONDO PROVINSI JAWA TIMUR) Aprilianita Khusnul A’in; Budi Ispriyarso
LAW REFORM Vol 11, No 1 (2015)
Publisher : PROGRAM STUDI MAGISTER ILMU HUKUM FAKULTAS HUKUM UNIVERSITAS DIPONEGORO SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.26 KB) | DOI: 10.14710/lr.v11i1.15754

Abstract

PBB merupakan pajak pusat yang hasil penerimaannya 90% untuk daerah, 10% untuk pusat kemudian dibagi ke daerah secara merata. Berlakunya UU Nomor 28 Tahun 2009 tentang PDRD, maka PBB P2 menjadi pajak daerah dengan hasil penerimaan PBB P2 100% sebagai penerimaan daerah, dimana semua daerah diharuskan mandiri. Perubahan PBB P2 memudarkan semangat gotong-royong sebagai falsafah negara Indonesia sehingga terjadi kesenjangan antar daerah.Kemudian, perubahan PBB P2 pada Kabupaten Situbondo sebagai daerah tertinggal mengakibatkan meningkatnya penerimaan PBB P2, namun pemerintah Kabupaten Situbondo perlu merevisi Perda Nomor 4 Tahun 2011 tentang Pajak Daerah agar klausul PBB P2 dimasukan dalam jenis pajak daerah.
An Ushuliyyah Perspective on the Status of Children Born Out of Wedlock : (Critical Reasoning on the Decision of the Constitutional Court of Indonesia No. 46 of 2010 Regarding the Status of Children Born Out of Wedlock) Khusnul A'in, Aprilianita
Syakhsia Jurnal Hukum Perdata Islam Vol 25 No 1 (2024): Januari-Juni
Publisher : Islamic Civil Law Departement of Shari'a Faculty at Islamic State University of Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37035/syaksia.v25i1.11034

Abstract

This paper arises from the controversy surrounding the Constitutional Court's Decision No. 46/PUU-VIII/2010 regarding the status of children born out of wedlock. The author believes that the polemic surrounding this decision necessitates an analysis using a Ushuliyyah (Islamic legal theory) approach to determine whether the decision aligns with the principles of justice in Shari'ah or not, as Shari'ah also upholds the values of justice and public welfare. The type of research conducted is a document-based study (library research) with a combined approach, both theoretical and documentary. The primary source of data is the Constitutional Court's Decision No. 46/PUU-VIII/2010, while the secondary sources include all documents such as books, writings, interviews, and other materials related to the research subject. These data were then analyzed using descriptive analysis methods. The research results indicate two important points: First, the Constitutional Court's Decision No. 46/PUU-VIII/2010 is consistent with the concept of public welfare (maslahatul aulad) in terms of living expenses, education, health, and other aspects, except for civil rights related to lineage, guardianship, and inheritance, as there is no legal ruling by Shari'ah, nor any evidence prohibiting it. Second, according to the concept of istishan istitsna'i (exceptional preference), which involves making exceptions to general rules based on specific evidence, a child born out of wedlock does not have a Shari'ah-recognized lineage relationship with their biological father or the biological father's family.
Co-Authors Budi Ispriyarso