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Etty Rochaeti, Etty
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Law, Crime, Criminology & Criminal Justice

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ANALISIS MENGENAI ZAKAT PROFESI KAITANNYA DENGAN PAJAK PENGHASILAN Rochaeti, Etty
Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.985 KB) | DOI: 10.25072/jwy.v24i1.20

Abstract

Tithe, as one of the Islamicpillars of faith is the obligationfor every Moslem who can afford to pay for it, and it is intended for those who are entitled to receive it. With good control and management, tithe is a very significant source of fund which can be used to improve and develop social welfare for all walks of life. Tithe is worship in the area of property containing great and glorious wisdom and benefits, both related to muzakhi (a person who gives tithe), mustahiq (a person who receives tithe), treasures, and also societies. The regulation of tithe distribution has been regulated in Act No. 38 of 1999 on Tithe Management with Decree of Minister of Religion No. 581 of 1999 on Implementation of Act on Tithe Management. Pertaining to the relationship between tithe and tax, primarily income tax according to Act No. 36 of 2008 on Income Tax, it can be explained that; to determine the size of the taxable income of the taxpayer in the country and fixed business formshould not be deducted, unless income tithe which is paid by tax payer, individual, Moslem, or tax payer of a domestic corporate body owned by Moslem given toAmil Board of Tithe and Amil Agency of Tithe, established and endorsed by the government.Keywords: Profession Tithe - Income Tax
PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK Rochaeti, Etty
Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.664 KB) | DOI: 10.25072/jwy.v26i1.31

Abstract

In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature. The protection outside the tax judicature, can be in the forms of proposal to the change of miswriting and miscalculation performed by tax payers, or tax officials is wrong to publish the tax provision, so the tax payers ask for the correction of the tax provision. The law protection through tax judicature can be in the form of proposal of objection to the Board of Objection, accusation to Tax of Court of Justice, judicial review from the Supreme Court. The substance of law related to law protection to tax payers in the tax dispute settlement, there is no legal norm synchronization. The legal effort for tax payers in looking for justice is missing because there are provisions of article 33 paragraph (1) and article 77 paragraph (1), Act No. 44 year of 2014 which state that the decision of Tax Court of Justice is a final decision in examining and deciding the tax dispute, so there is no more accusation and appeal to the Supreme Court. The legal effort which is permitted is through performing judicial review, and its legal effort is extraordinary. The relative competency of Tax Court of Justice covers the whole area of Indonesia.Keywords: law protection, tax payers.
ANALISIS YURIDIS TENTANG HARTA BERSAMA (GONO GINI) DALAM PERKAWINAN MENURUT PANDANGAN HUKUM ISLAM DAN HUKUM POSITIF Rochaeti, Etty
Jurnal Wawasan Yuridika Vol 28, No 1 (2013)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.547 KB) | DOI: 10.25072/jwy.v28i1.61

Abstract

Harta gono gini adalah harta benda dalam perkawinan yang dihasilkan oleh pasangan suami istri secara bersama-sama selama masa perkawinan masih berlangsung.Konsep harta gono gini pada awalnya berasal dari adat istiadat yang berkembang di Indonesia ,kemudian konsep ini didukung oleh Hukum Islam dan hukum positif yang berlaku di Indonesia Pasangan suami istri yang telah bercerai justru semakin diributkan dengan masalah pembagian harta gono gini. Berdasarkan hukum positif yang berlaku diIndonesia, harta gono gini itu di atur dalam Undang-undang no 1 tahun 1974 tentang perkawinan, bab VII tentang harta benda dalam perkawinan pasal 35, Kitab Undang-undang Hukum Perdata pasal 119 dan Kompilasi Islam pasal 85. Ketentuan harta gonogini dalam poligami diatur dalam Undang-undang tentang Perkawinan pasal 65 ayat 1 , pasal 94 Kompilasi Hukum Islam ayat 1. Harta bersama dari perkawinan seorang suami yang mempunyai isteri lebih dari seorang, masing-masing terpisah dan berdiri sendiri. Apabila salah seorang tidak bertanggung jawab dalam memanfaatkan harta gono gini, Kompilasi Hukum Islam pasal 95ayat 1 menyatakan bahwa suami /isteri dapat meminta Pengadilan Agama untuk meletakkan sita jaminan atas harta bersama tanpa adanya permohonan gugatan cerai.Kata Kunci : Harta Gono Gini
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