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All Journal Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik Akuntansi dan Ekonomi Pajak: Perspektif Global
Sukma Mehilda
Unknown Affiliation
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Hukum Ekonomi Syari’ah Terhadap Pelaku Usaha Pom Mini Di Bengkalis Berdasarkan Undang-Undang Nomor 22 Tahun 2001 Tentang Minyak Dan Gas Bumi Muhammad Ashsubli; Sukma Mehilda; Ahmad Mas’ari; Deni Al Muzakki
Jaksa : Jurnal Kajian Ilmu Hukum dan Politik Vol 2 No 2 (2024): April: Jurnal Kajian Ilmu Hukum dan Politik
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jaksa.v2i2.1791

Abstract

This research examines the Review of Sharia Economic Law on Pom Mini business actors based on Law No. 22 of 2001 concerning Oil and Natural Gas in Bengkalis District. The type of research and approach used is qualitative research. The research location is in a village in Bengkalis District. This research data was obtained directly from the Pom Mini business actor Iis Mawardi in Senggoro Village, District. Bengkalis, Julia Fitri in Penampi Village, Kec. Bengkalis and Amri Agustin in Kebun Kapas Village, Kec. Bengkalis, and with Mr. Ilok Diaggoni, S.T. First Expert Tower for the District Trade and Industry Service. Bengkalis. Data collection techniques are carried out using interview, observation and documentation techniques. The results of this research are: 1) Mini Pom business actors are not included in the downstream oil business based on the applicable laws and regulations, the governing law is Law No. 22 of 2001 concerning Oil and Natural Gas as the legal umbrella in the Regulations concerning Oil Management. in Indonesia. 2) Pom Mini business actors do not apply the applicable rules as regulated in Law No. 22 of 2001 concerning Oil and Natural Gas. Even though Pom Mini business actors sell fuel oil to final consumers as gas stations owned by private business entities, Pom Mini business actors are involved in illegal business activities which are not permitted to sell fuel. 3) Based on a review of Sharia Economic Law carried out by researchers and from various sources, the buying and selling practices carried out by business actors at Mini Poms in Kec. Bengkalis is not appropriate according to Islamic law. Because there is ghoror (lack of clarity) in the dosage.
Analisis Sistem Pemungutan Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kabupaten Bengkalis Ahmad Sahroni; Zakaria Batubara; Sukma Mehilda; Een Erlina
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.141

Abstract

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.
Co-Authors Ahmad Mas’ari Ahmad Sahroni Deni Al Muzakki Een Erlina Muhammad Ashsubli Zakaria Batubara