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All Journal Publica: Jurnal Pemikiran Administrasi Negara Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah
Mohammad Ridwan
UIN Mahmud Yunus Batusangkar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementasi Kewarisan Adat di Sumatera dalam Tinjauan Maqashid Syari’ah dan Ketatanegaraan Indonesia Mohammad Ridwan
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 5, No 1 (2023): Birokrasi dan Pemerintahah di Daerah 10
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v5i1.24002

Abstract

In the adat of the people of Sumatra, the majority of the people are Muslims, therefore automatically all aspects of their life must be based on Islam. Thus, from the implementation of inheritance, the community should use a system derived from Islamic law as their religion and belief. The method used in this study is a descriptive method which is carried out by observing, understanding and describing an event with a complete analysis, in this case data on the customary inheritance system in Sumatra. Thus it can be concluded that: 1) the Simalungun people continue to carry out their customary law to complete the distribution of inheritance, even though the majority of them have embraced Islam; 2) Implementation of inheritance in Minangkabau custom is divided into two kinds of ways and there are also two kinds of inheritance, namely high inheritance inherited from the female lineage; and lower inheritance which in its implementation is in accordance with Islamic inheritance law; 3) The Basemah indigenous people still adhere to the concept of patrilineal genealogy. This system is one in which the eldest son, who is often the male, becomes the sole owner of the assets of his parents and predecessors and does not transfer them to heirs.
Waqf Regulation in Indonesia: Implementation of The Waqf Phenomenon in Indonesia Viewed from Legal, Tax, and Supervision Aspects Mohammad Ridwan
Publica: Jurnal Pemikiran Administrasi Negara Vol 15, No 1 (2023): Pemikiran Administrasi Negara 5
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v15i1.24862

Abstract

The phenomenon of waqf in Indonesia is quite common. This is because most of Indonesia’s population is Muslim, so a lot of wealth is given for the benefit of the community. In its implementation, waqf must be seen from an administrative perspective, including legal laws, taxation, and supervision. This study then aims to see how tax implementation is viewed from these three sides. This research will be carried out using a normative juridical approach. The data used in this study comes from various laws and previous studies which still have relevance to the research discussion. The results of this study then found that the formation of regulations regarding waqf had begun to be implemented before the independence era. Law Number 41 of 2004 concerning waqf forms the basis for waqf law in Indonesia. In general, assets that are part of waqf are not taxed. Meanwhile, the Indonesian Waqf Board (BWI) is generally the supervisor of various affairs regarding waqf in Indonesia
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