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All Journal Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Ulul Albab: Jurnal Studi Islam Al-'Adalah INFERENSI IJTIHAD Islamic Ecomonics Journal IJIBE (International Journal of Islamic Business Ethics) Falah : Jurnal Ekonomi Syariah Jurnal Ilmiah Ekonomi Islam Al-Iktisab: Journal of Islamic Economic Law Journal of Islamic Economic Laws TSAQAFAH Iqtishoduna: Jurnal Ekonomi Islam Literasi : Jurnal Ilmu Pendidikan Adzkiya : Jurnal Hukum dan Ekonomi Syariah SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal Corner of Education, Linguistics, and Literature Bharasumba Jurnal Multidispliner JCAIP: Journal of Contemporary Applied Islamic Philanthropy Journal of Islamic Economic Laws
Eko Nur Cahyo
Universitas Darussalam Gontor
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Transportation Other

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Journal : IJTIHAD

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THE APPLICATION OF STRICT LIABILITY ON CORPORATION OF FOREST AND LAND FIRES ON THE PERSPECTIVE OF ENVIRONMENTAL LAW AND FIQH AL-BIAH (An analysis of decision Number:456/Pdt.G-LH/2016/PN Jkt. Sel) Eko Nur Cahyo; Nizham Mahmudi Muttaqin
Ijtihad Vol. 13 No. 2 (2019)
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.13 KB) | DOI: 10.21111/ijtihad.v13i2.3541

Abstract

Problems related to environmental damage is a hottopic discussed today. Aside from being concerned with thebasic needs of all humanity, environmental degradationgoes hand in hand with economic and technologicaladvancements which are expected to lead to humanbenefit and prosperity. One of the efforts made to provideenvironmental protection is to adopt the application ofStrict Liability in Anglo Saxon countries in solving cases ofenvironmental damage caused by corporations. Accordingto the principle of strict liability, the claim is not basedon an element of error but is based on the impact of thedefendant’s actions. One example of a forest and landfire that was successfully decided based on Strict Liabilityis the decision number: 456 / Pdt.G-LH / 2016 / PNJkt Sel. On the other hand, environmental problems arealso closely related to spiritual issues. As a living solution,Islam provides views through Muslim scholars regardingenvironmental issues with the inception of the idea of Al-Biah Fiqh. The approach taken through Maqasid Syariah,by combining hifdz al-biah as a matter of dharuriyat. Thiswas supported by Mustafa Abu Sway and also Ali Yafie.The results of this study indicate a paradigm differencebetween the more reductionist environmental law and amore holistic environmental law. But even so, Strict Liabilitycan be adjusted with fiqh al-biah with several conditions
Manajemen Efektif Zakat dan Urgensi Zakat Melalui Lembaga Dalam Mengembangkan Perekonomian Nasional Eko Nur Cahyo
Ijtihad Vol. 6 No. 2 (2012)
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1709.448 KB) | DOI: 10.21111/ijtihad.v6i2.5209

Abstract

Pemberdayaan ekonomi ummat Islam melalui pelaksanaan ibadah zakat masih banyak menemui hambatan yang bersumber terutama dari kalangan ummat Islam itu sendiri. Kesadaran pelaksanaan zakat di kalangan ummat Islam masih belum diikuti dengan tingkat pemahaman yang memadai tentang ibadah yang satu ini, khususnya jika diperbandingkan dengan ibadah wajib lainnya seperti sholat dan puasa. Kurangnya pemahaman tentang jenis harta yang wajib zakat dan mekanisme pembayaran yang dituntunkan oleh syari’at Islam menyebabkan pelaksanaan ibadah zakat menjadi sangat tergantung pada masing-masing individu. Hal tersebut pada gilirannya mempengaruhi perkembangan institusi zakat, yang seharusnya memegang peranan penting dalam pembudayaan ibadah zakat secara kolektif agar pelaksanaan ibadah hart aini menjadi lebih efektif dan efisien.
AMNESTI PAJAK TERHADAP KEPATUHAN PAJAK KENDARAAN DI PROVINSI JAWA TIMUR MENURUT KEBIJAKAN FISKAL ISLAM Mujibur Rahman; Eko Nur Cahyo
Ijtihad Vol. 17 No. 1 (2023): Ijtihad: Jurnal Hukum dan Ekonomi Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ijtihad.v17i1.9194

Abstract

*English*Tax amnesty is a breakthrough or step programmed by the East Java government, especially to provide relief to taxpayers who have dependents or fines for late payment of annual taxes. So that with the help of the tax amnesty program, people who have arrears of tax sanctions will be removed, so they are only required to pay the basic tax. Based on a program run by a researcher, this aims to find out whether taxpayers, especially transportation taxes, are eligible to launch an amnesty program or abolish tax sanctions. The method used in this study is qualitative descriptive research (literature review) by accessing various literary sources regarding the tax amnesty program in East Java. Based on the results of literature studies, it can be seen that with the tax amnesty or tax exemption program, there is an increase in the amount of tax payments from taxpayers who previously had dependents on tax penalties. As of October 2022, the number of motorized vehicles in East Java reached 24.1 million units, according to data from the National Police Corps. As a result, this number is the highest among other provinces in Indonesia. Thus, with the enactment of the tax amnesty in East Java, this program is said to have succeeded in contributing to the addition of PKB objects from vehicles outside the province to 11,091, of which 11,091 can cost IDR 22.79 billion. *Indonesia*Pengampunan pajak merupakan terobosan atau langkah yang diprogramkan oleh pemerintah Jawa Timur, khususnya untuk memberikan keuntungan kepada wajib pajak yang memiliki tanggungan atau denda atas keterlambatan pembayaran pajak tahunan. Sehingga dengan adanya program amnesti pajak, masyarakat yang memiliki tanggungan yang memiliki tunggakan sanksi pajak akan dihapus sanksinya sehingga hanya perlu membayar pajak pokok saja. Berdasarkan program yang dilakukan oleh peneliti bertujuan untuk mengetahui persetujuan wajib pajak khususnya pajak kendaraan terhadap pencanangan program amnesti atau penghapusan sanksi perpajakan tersebut. Metode yang digunakan dalam penelitian inimerupakan penelitian deskriptif kualitatif (literature review) dengan mengakses berbagai sumber literatur tentang program tax amnesty di Jawa Timur. Penelitian ini bertujuan untuk mengetahui kepatuhan wajib pajak pada Pemerintah Provinsi Jawa Timur. Berdasarkan hasil studi literatur terlihat bahwa dengan adanya program tax amnesty atau pembebasan pajak, terjadi peningkatan jumlah pembayaran pajak dari wajib pajak yang sebelumnya memiliki tanggungan dengan sanksi perpajakan. menurut Korlantas Polri per Oktober 2022, jumlah kendaraan bermotor di Jawa Timur mencapai 24,1 juta unit. Alhasil, jumlah tersebut merupakan yang tertinggi di antara provinsi lain di Indonesia. Demikian, dengan berakhirnya tax amnesty di Jatim, program ini disebut-sebut.
Co-Authors Adefiannisa, Fitra Jasmine Adzimi, Farkhan Rizky Ahmad Muqorobin Andi Triyawan Anindya Aryu Inayati Aziz Musthafa Bambang Setyo Utomo Budi, Iman Setya Darmanto Darmanto Devid Frastiawan Amir Sup Finis Triani Hadi, M. Qoshid Al Hamid Fahmy Zarkasyi Ibrahim Fahad Sulaiman Imam Kamaluddin Iman Setya Budi Khasib Amrullah Khoirul Umam Khurun’in Zahro’ Labolo, Sultan Nanta Setia Dien M Qoshid Al Hadi Mar’atus Shalihah Maulidita, Salismi Zulfi Mizan Sul Amalia Latjuba Muhammad Abdul Aziz Muhammad Anwar Fathoni Muhammad Faqih Nidzom Mujibur Rahman Muliawan, Anugrah Adi Mulyono Jamal Mulyono Jamal Muttaqin, Nizham Mahmudi nada, Naqiatun Nengrum, Yeny Septi Nizham Mahmudi Muttaqin Noorma Fitriana M. Zain Nugraheni, Nuriwanda Azizah Nur Afifah Nurizal Ismail Nurizal Ismail Nurizal Ismail Nurizal Ismail Roini, Winda Royyan Ramdhani Djayusman Saifuddin, Ahmad Farid Saputro, M. Bagus Shalihah, Mar’atus Siti Aisyah Siti Aisyah Siti Masruroh Sulaiman, Ibrahim Fahad Sultan Nanta Setia Dien Labolo Suryani Suryani Susilo, Adib . Syahruddin Syahruddin Syamsiar, Syamsiar Triani, Finis Usmanul Khakim Vina Fithriana Wibisono Wibowo, Hendri Setiyo Zahro’, Khurun’in