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NUSYÅªZ SUAMI: TINJAUAN KE-NUSYÅªZ-AN DALAM PERSPEKTIF HUKUM ISLAM Syaikhu, Syaikhu
Jurnal Studi Agama dan Masyarakat Vol 2, No 2 (2008): Jurnal Studi Agama dan Masyarakat
Publisher : LP2M IAIN Palangka Raya

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Islam tidak hanya menetapkan peraturan untuk melindungi keluarga dalam arti untuk menjamin keselamatan dan kelestariannya, tetapi juga menetapkan peraturan-peraturan lainnya yang berfungsi untuk menyelesaikan secara tuntas dan sukses dalam segala persoalan hidup, atau sengketa yang timbul dalam keluarga. Jika terjadi ketegangan dalam keluarga maka suami isteri harus merahasiakannya dan berusaha mengatasi serta menyelesaikannya dengan cara yang baik. Salah salah problematika yang sering terjadi dalam sebuah kehidupan rumah tangga adalah sikap nusyÅ«zÂ suami terhadap isteri, yaitu suami bersikap acuh atau tidak mempedulikan isteri dan bersikap sombong terhadapnya dengan menelantarkanÂ nafkah lahir dan nafkah batin, atau bahkan meninggalkan isteri sama sekali atau mendiamkan dan tidak memperdulikannya (iâradl). Bentuknya bisa berupa ucapan, perbuatan, maupun keduanya sekaligus. Dalam hukum Islam, nusyÅ«z bisa terjadi bagi suami maupunÂ istri atau Â kedua-duanya. Meskipun dalam menghadapi suamiÂ yang nusyÅ«zÂ istri bersabar atau mengalah, namun juga dalam hukum Islam membolehkan istri menuntut cerai.Â

TAX AVOIDANCE (PENGHINDARAN PAJAK) OLEH WAJIB PAJAK DALAM PERSFEKTIF ISLAM emzaed, Ali murtado; Syaikhu, Syaikhu; soeradji, elvi; norwili, norwili; munib, munib; fitria, erry
eL-Mashlahah Vol 8, No 1 (2018)
Publisher : INSTITUT AGAMA ISLAM NEGERI PALANGKA RAYA

Tax Avoidance mempunyai spektrum persoalan yang luas, salah satunya adalahÂ transfer harga(transfer pricing). Transfer pricing merupakan salah satuÂ cara yang dipakai oleh wajib pajak perusahaan multinasional untukÂ melakukan penghindaran pajak. Perilaku transfer pricing ini tidak dipandang sebagai perilaku yangÂ melanggar norma hukumÂ positif yang berlaku di negara kita. Padahal perilaku ini jelas-jelas telah menggerus pendapatan negara dari sektor perpajakan. Ada gap yang seriusÂ antara aras substansi yang menjadi tujuan hukum (doelmatigheid) dengan aras kepastian hukum(rechtsmatigheid). Pada aras tujuan hukum bahwa aturan perpajakan dimaksudkan untuk pengumpulan pajak, sedangkan pada aras kepastian hukum bahwa penghindaran pajak tidak dikategorikan sebagai perbuatan yang bertentangan dengan aturan perpajakan itu sendiri. Artinya penghindaran pajak bertentangan denganÂ tujuan hukum perpajakan. PenelitiÂ melihat persoalan ini dari perspektif hukum Islam yang didasarkan pada pendekatan normatif argumentatif. Penelitian ini telah menemukan adanya Iâtikad tidak baik dari wajib pajak dalam memenuhi kewajibanya membayar pajak.

TAX AVOIDANCE (PENGHINDARAN PAJAK) OLEH WAJIB PAJAK DALAM PERSFEKTIF ISLAM emzaed, Ali murtado; Syaikhu, Syaikhu; soeradji, elvi; norwili, norwili; munib, munib; fitria, erry
eL-Mashlahah Vol 8, No 1 (2018)
Publisher : INSTITUT AGAMA ISLAM NEGERI PALANGKA RAYA

Tax Avoidance mempunyai spektrum persoalan yang luas, salah satunya adalahÂ transfer harga(transfer pricing). Transfer pricing merupakan salah satuÂ cara yang dipakai oleh wajib pajak perusahaan multinasional untukÂ melakukan penghindaran pajak. Perilaku transfer pricing ini tidak dipandang sebagai perilaku yangÂ melanggar norma hukumÂ positif yang berlaku di negara kita. Padahal perilaku ini jelas-jelas telah menggerus pendapatan negara dari sektor perpajakan. Ada gap yang seriusÂ antara aras substansi yang menjadi tujuan hukum (doelmatigheid) dengan aras kepastian hukum(rechtsmatigheid). Pada aras tujuan hukum bahwa aturan perpajakan dimaksudkan untuk pengumpulan pajak, sedangkan pada aras kepastian hukum bahwa penghindaran pajak tidak dikategorikan sebagai perbuatan yang bertentangan dengan aturan perpajakan itu sendiri. Artinya penghindaran pajak bertentangan denganÂ tujuan hukum perpajakan. PenelitiÂ melihat persoalan ini dari perspektif hukum Islam yang didasarkan pada pendekatan normatif argumentatif. Penelitian ini telah menemukan adanya Iâtikad tidak baik dari wajib pajak dalam memenuhi kewajibanya membayar pajak.

The Dispute Settlements of Inheritance in Palangka Raya: A Legal Anthropology Approach Syaikhu, Syaikhu
Mazahib VOLUME 18, ISSUE 1, JUNE 2019
Publisher : IAIN Samarinda

The issue of inheritance distribution does not often lead to conflicts that must be resolved by means of litigation. In resolving conflicts that might arise, the community usually has set a separate rule to distribute inheritance. The people of Central Kalimantan, especially in the City of Palangka Raya, prioritize deliberations that are actually not contrary to Islamic law in resolving their inheritance disputes. Why and how these dispute settlements are conducted? This study uses normative-empirical methods which employs a legal anthropology approach. The results of the study show that the tradition of resolving inheritance disputes in the people of Palangka Raya City of Central Kalimantan prioritizes peaceful settlement disputes by using Islamic law first and then a family meeting is held to determine the agreeable share and distribution of assets. The principle of kinship in the protection of property (hifz al-maal) in the family is adopted, so that the community returns to share property with the negotiation method which is built on family agreements. By referring to Islamic jurisprudence on inheritance, the dispute settlements also aims at sharia compliant in order to adhere to Islamic doctrine (hifz al-din). Finally, they also adopt the principle of responsive thinking which is human based on local wisdom values in society. The conclusion of this study shows that the Palangka Raya City Society combines Islamic law and customary law in the distribution of inheritance.Keywords: dispute resolution, inheritance, Palangka Raya, legal anthropology.

The Maqashid Sharia Construction on Inheritance in Dayak Ngaju Customs within the Tumbang Anoi Agreement Syaikhu, Syaikhu; Hamdi, Fahmi; Ahmad, Sabarudin; Ihsan, Reza Noor; Husain, Muhammad Zidni
El-Mashlahah Vol 13 No 2 (2023)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v13i2.7375

The customary inheritance settlement of Dayak Ngaju determines the distribution of heirs based on consensus referring to their compliance with the common law in the Tumbang Anoi 1894 agreement. The Dayak Ngaju Muslim community, in the settlement of inheritance disputes, still pays attention to Islamic law, but they do not ignore traditional inheritance. The research aimed to analyze the maqashid sharia construction on inheritance in Dayak Ngaju customs within the Tumbang Anoi agreement. This research was normative legal research with a historical approach. The data was in the form of primary, secondary, and tertiary legal materials. The research showed that the construction of maqashid sharia follows the mental construction, the philosophy of the distribution inheritance procedures of the Dayak Ngaju custom in the Tumbang Anoi agreement, which emphasizes the principle of peace. This agreement adopts a philosophy carried out by the diversity of its people, which highly values peace. Generally, the spirit of peace in this context also means that there is no complexity in the distribution of inheritance. The attraction of the Tumbang Anoi agreement is that people who gather in the Dayak community are one of the hundreds of Dayak community groups.

MEKANISME PENGGUNAAN JAMINAN KEBENDAAN (RAHN TASJILY) DALAM PEMBIAYAN BANK SYARIAH DI INDONESIA DAN MALAYSIA Hidayati, Tri; Syarifuddin, Syarifuddin; Pelu, Ibnu Elmi AS.; Syaikhu, Syaikhu; Hussain, Mohammad Azam; Nor, Mohd Zakhiri Md.; Azhar, Alias
Nurani Vol 18 No 1 (2018): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v18i1.2458

The main objective of this legal research is to compare the legal construction and the use of “rahn tasjily” mechanism in the Sharia bank financing between Indonesia and Malaysia through law, concept, and history approaches. The data were analyzed qualitatively by systematic interpretation and historical interpretation. The results are: 1) Both countries do not have a strong regulation in Sharia guarantees, thus the law construction is implemented by harmonization and integration between Sharia principles and conventional regulations (civil). The differences are in the concept, the division of rahn, and the law substance in the Sharia banking complement regulation. 2) The mechanism is also different, where in Indonesia the guarantee should be bound by an authentic certificate (notary) and registered in the authority institutions in order that Sharia bank (murtahin) obtains a strong law protection beside an insurance. While in Malaysia, the use of collateral is only included in the financing contract without an authentic certificate; the registration is not compulsory and the ownership proof of guarantee (marhun bih) as well as the object is in rahin permanently (except a land); and the collateral strength for Sharia bank is an insurance.

Community, Family and Animal Conservation Sustainability in the Perspective of Normative Law and Maqasid Sharia Syaikhu, Syaikhu; Pelu, Ibnu Elmi A.S.; Badarulzaman, Muhammad Hafiz; Ihsan, Reza Noor; Patrajaya, Rafik
El-Usrah: Jurnal Hukum Keluarga Vol 7, No 2 (2024): EL-USRAH: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ujhk.v7i2.25085

Animal conservation aims to preserve and breed animals to achieve the benefits of a sustainable natural ecosystemincluding community and family. One of the efforts made by the government to provide information and knowledge to the public in an attempt to minimize wildlife hunting is through the legal protection of animals, as stated in Law Number 5 of 1990 concerning the Conservation of Biological Resources and Their Ecosystems, and Government Regulation Number 13 of 1994 concerning the Hunting of Game Animals. The research method used is juridical-normative with a legislative and socio-legal approach. Then, it is linked to the policy of animal conservation, which is examined from the Maqasid Shariah perspective. The research results provided recommendations to the government in creating legislation or decision policies oriented to animals that are not yet rare. These recommendations include educating the public about rare and non-rare animal species, setting educational targets, supporting conservation efforts, and establishing animal breeding programs. Furthermore, from the perspective of Maqasid Sharia, the conservation of these animals falls under the category of daruriyah, which means that the preservation and protection of wildlife are essential for the sustainability and keeping of the Hifz al-Mal element (natural ecosystem wealth).

The Empowerment of Infaq and Waqf Evaluation in light of Maqasid al-Sharia Perspective in Mosques in Palangka Raya, Indonesia Syaikhu, Syaikhu; Norwili, Norwili; Maimunah, Maimunah; wahyunita, laili
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 5, No 2 (2021): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v5i2.8997

In a community in Indonesia, the proposal of establishing a mosque as the activity center has increasingly bloomed. This program restores the exuberance of the mosque through religious practices and places it as the center of community life in social, cultural, and economic aspects. In Palangka Raya, several mosques played an economic role in building bazaars around mosques, including bistros and other small businesses. Given that most of the mosques in the city have obtained large amounts of infaq (almsgiving) and waqf, it is essential to know the extent to which these funds are used in improving the economy of Muslims, especially in Palangka Raya and its surrounding area. The researchers used qualitative research by extracting primary data through interviews, observations, and documentation. This study aimed to evaluate the extent of empowerment of infaq and waqf in the mosques of Palangka Raya City in the maqasid al-shariaperspective. This study argued that the problems in the economic empowerment plan for mosques in Palangka Raya were the lack of human resources (HR), socialization, and funds. Therefore, to minimize the drawbacks, mosque management should continue to improve its quality by socializing mosque programs, providing training for new mosque cadres, and offering professional development for existing human resources on managing zakat, infaq, and sadaqah to maximize the mosque income.

Legal Harmonization in the Distribution of Inheritance in the Dayak Ngaju Community in Central Kalimantan, Indonesia Syaikhu, Syaikhu; Al Amruzi, M. Fahmi; Mujiburahman, Mujiburahman; Norwili, Norwili
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 7, No 1 (2023): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v7i1.12410

The study aims to seek customary law in the Dayak Ngaju community to become a solution to settlement of inheritance law. Customary law in the Indonesian legal system is one of the doors to the eclecticism of inheritance law which can be developed as part of the construction of national inheritance law, so that there is a process of harmonization and integration of the inheritance law. This research is emperical juridical research using statutory and legal pluralism approaches. The legal pluralism approach aims to examine the harmonization and integration of various legal systems applied in society. The data analyzed came from scientific documents and in-depth interviews with traditional leaders. The results of the research show that there is competition for norms, encounters or conflicts between various legal systems. Some of the reasons that can be put forward are. First, customary law as a sub-system of the customs of the Dayak Ngaju community is an unwritten law that has long existed and has become part of the legal awareness of the Dayak community itself, both in personal, family, group and community life in every activity. Second, the Dayak Ngaju customary inheritance legal system is not a system that stands alone. If the inheritance law system changes, the change will disrupt social cohesion that has been built for a long time. Efforts towards the unification and condification of inheritance laws that apply nationally should be started, in addition to avoiding family conflicts, providing legal certainty, as well as reforming things that are considered unfair in the inheritance law system. It is also a part of legal pluralism which recognizes and provides space for the development of various laws that live in society.

Acculturation in the Inheritance Law of the Dayak Ngaju Community Syaikhu, Syaikhu; Muzainah, Gusti; Adawiyah, Rabiatul
al-'adalah Vol 18 No 1 (2021): al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v18i1.8377

The Dayak Community, as an agrarian community, respects and upholds the noble values of their ancestors. This value strongly affects their social and cultural system, including the customs and traditions of inheritance settlement. This research is descriptive-analytic using a phenomenology approach. The aim is to identify the uniqueness of the traditional heritage of the Ngaju Dayak tribe in Palangka Raya through the perspective of acculturation theory of culture and law. The study shows that the acculturation model that occurs in Palangka Raya is an adjustment model, in which the process of adjustment and adaptation of one culture to other cultures occurs without forming a new culture. In addition, this study also finds that the community kinship system influences the application of inheritance law among the Ngaju Dayak indigenous people, Palangka Raya, Central Kalimantan.

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