Bahrul Ulum Annafi'
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FORMALISASI SYARI’AH (Penormaan dan Karakteristik Prinsip Syari’ah dalam Hukum Nasional Indonesia) Bahrul Ulum Annafi'
Kumpulan Jurnal Mahasiswa Fakultas Hukum Magister Ilmu Hukum dan Kenotariatan, 2014
Publisher : Kumpulan Jurnal Mahasiswa Fakultas Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.632 KB)

Abstract

Abstract This journal is discussing about the existence of Islamic Law in the structure of the legislation in Indonesia. Based ona condition, the occurrence of along discussion on the question of the relationship of religion and state in Indonesia that do not visit the subsided since the independence era to the present. Indonesia as acountry, in the Constitution, never explicitly mentions the existence of provisions in Islamic Shari'a as a source of law, but in thei mplementation, there are some products made ​​law, to use as a source of Islamic Shari'a as source of substantive law. In the legal system of Indonesia, Pancasila is the source of all sources of substantive law made ​​by the State, the existence of the laws that existin Indonesia, existence imbued by values ​​of Pancasila. This research is a study of law, especially in the scope of statutory law. This legal research using Historical Approach, Statute Approach, then, conceptual approach, and Philosophical Approach. Overall the existing legal materials, then analyzed by prescriptive, so that can be found on legal purposes, the values ​​of fairness, validity rules, as well as concepts and legal norms. The theory used in this study is the theory of the Islamic Sharia, Law as a system Theory, Stufenbau Des Recht theory, The theory of sources of law, and Mulk Siyasi theory. The existence of these theories send a summary of the characteristics of Islamic Shari'ah, teosentris, who different from other legal sources. Key words : syari’ah, principle, characteristic, the source of law   Abstrak Jurnal ini membahas tentang keberadaan Syari’ah Islam dalam struktur perundang-undangan Indonesia. Didasarkan pada sebuah kondisi, terjadinya sebuah diskusi panjang mengenai persoalan hubungan agama dan negara di Indonesia yang ternyata tidak kunjung mereda semenjak jaman kemerdekaan hingga sekarang. Indonesia sebagai negara, dalam Undang-Undang Dasarnya, tidak pernah secara jelas menyebut keberadaan ketentuan-ketentuan dalam syari’ah Islam sebagai salah satu sumber hukum, namun dalam pelaksanaanya, terdapat beberapa produk hukum yang dibuat, dengan menggunakan syari’ah Islam sebagai sumber hukum Materiilnya. Dalam sistem hukum Indonesia, Pancasila merupakan sumber dari segala sumber hukum materiil yang dibuat oleh Negara, keberadaan perundang-undangan yang ada di Indonesia pun, keberadaannya dijiwai oleh nilai Pancasila. Penelitian ini merupakan sebuah penelitian hukum, terutama dalam lingkup hukum perundang-undangan. Penelitian hukum ini menggunakan metode pendekatan Historis (Historical Approach), pendekatan perundang-undangan (Statute Approach), selanjutnya, conceptual approach, dan Philosophical Approach. Keseluruhan bahan hukum yang ada, kemudian dianalisis secara preskriptif, sehingga dapat ditemukan tentang tujuan hukum, nilai-nilai keadilan, validitas aturan, serta konsep dan norma hukum. Teori yang digunakan dalam penelitian ini adalah teori Syari’ah Islam, Teori Hukum Sebagai Sistem, Teori Stufenbau Des Recht, Teori sumber hukum, dan Teori Mulk Siyasi. Keberadaan teori-teori ini menghantarkan kepada sebuah kesimpulan tentang karakteristik Syari’ah Islam yang teosentris, berbeda dari sumber hukum lain. Kata kunci: syari’ah, prinsip, karakteristik, sumber hukum
The Tendencies of Cryptocurrency Policies in Indonesia Hadiyantina, Shinta; Cahyandari, Dewi; Annafi, Bahrul Ulum; Ramadhan, Nandharu
Lentera Hukum Vol 11 No 2 (2024): LENTERA HUKUM
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejlh.v11i2.40095

Abstract

Cryptocurrency has set intriguing and innovative trends in investment amidst the fluctuating global economy following government policies. This research aims to investigate the trends of policies of cryptocurrency in Indonesia, seen from the perspective of taxation and investment laws. Low tax charged in Indonesia is seen as relaxation by investors and cryptocurrency users, while the trends in legal policies concerning investment are experiencing hyper regulations in legislative products set to assure investors, in comparison to those of other countries. These trends attract some attention from investors and cryptocurrency users from abroad. This research is a unique offering that will illustrate which countries are suitable and friendly for businesspeople to carry out crypto business activities. The methodology used in this study is normative research with a conceptual approach and comparative law. The research results are expected to shed light on foreign investors wishing to invest their money in cryptocurrency businesses by considering the low tax from the perspective of current taxation law in Indonesia compared to those in Canada, the United States, and Singapore. According to the details of taxation in Canada, the United States, and Singapore, it is obvious that Indonesia gives ease to foreign cryptocurrency investors in Indonesia from the aspect of taxation law. The countries compared seem to charge very high taxes for cryptocurrency users and businesses in investment cryptocurrency. This comparison gives easier access to foreign investors to invest their assets for the development of cryptocurrency businesses and companies in Indonesia by considering the amounts of taxes imposed on cryptocurrency businesses and users. Indonesia makes it easier for foreign cryptocurrency investors in Indonesia compared to Canada, the United States, and Singapore from a tax law perspective. In terms of investment regulations, Indonesia has broader laws and regulations compared to other countries, where the investment process involving cryptocurrency businesses in Indonesia receives sufficient attention from these laws and regulations.KEYWORDS: Cryptocurrency, Investment Law, Taxation Law.
Pengenaan Pajak Daerah terhadap Perguruan Tinggi Negeri Badan Hukum Annafi, Bahrul Ulum; Yuniarsa Hasan, Resa; Ticoalu, Luna Dezeana
Jurnal Kajian Konstitusi Vol. 5 No. 1 (2025): JURNAL KAJIAN KONSTITUSI
Publisher : Department of Constitutional Law, Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/j.kk.v5i1.53702

Abstract

Otonomi Daerah di Indonesia memberikan konsekuensi bahwa pemerintah harus memberikan sumber-sumber pendapatan kepada daerah. Salah satu sumber pendapatan yang diberikan oleh Pemerintah Pusat kepada Pemerintah Daerah adalah kewenangan untuk memungut Pajak Daerah, ketentuan ini diatur dalam Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. Salah satu potensi untuk meningkatkan Pendapatan Pajak Daerah adalah Perguruan Tinggi Negeri Badan Hukum (PTN-BH) di daerah. Perubahan status Perguruan Tinggi Negeri dari Badan Layanan Umum menuju PTN-BH ternyata juga memunculkan implikasi dalam sektor perpajakan yang juga turut berubah. Penelitian ini mencoba melihat efek dari penerapan PTN-BH terhadap perpajakan daerah PTN-BH. Metode yang digunakan adalah yuridis normatif dengan pendekatan statute approach dan philoshopychal approach. Diketahui bahwa, pada dasarnya PTN-BH juga dapat menjadi Wajib Pajak untuk beberapa jenis pajak tertentu, karena tidak termasuk dalam yang dikecualikan sebagai Wajib Pajak. Karena itu, koordinasi dengan instansi terkait dan pemenuhan ketentuan perpajakan penting dilakukan. Kata Kunci: Otonomi Daerah; Pajak; PTN-BH. Regional Autonomy in Indonesia has the consequence that the government must provide sources of income to the regions. One source of income given by the Central Government to Regional Governments is the authority to collect Regional Taxes, this provision is regulated in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. One of the potentials for increasing Regional Tax Revenue is the Legal Entity State Universities (PTN-BH) in the regions. The change in the status of State Universities from Public Service Agency to PTN-BH apparently also gave rise to implications in the taxation sector which also changed. This research tries to see the effect of implementing PTN-BH on PTN-BH regional taxation. The method used is normative juridical with a statute approach and a philosophical approach. It is known that, basically PTN-BH can also become a Taxpayer for certain types of taxes, because it is not included in those excluded as Taxpayers. Therefore, coordination with relevant agencies and compliance with tax provisions is important. Keywords: Regional Autonomy; Tax; PTN-BH.