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Jirhanuddin, Jirhanuddin
Institut Agama Islam Negeri Palangka Raya

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KONSEP PENGELOLAAN PAJAK YANG ADIL PERSPEKTIF IBNU KHALDUN Jirhanuddin, Jirhanuddin
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Palangka Raya

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Abstract

This research is motivated by the thought of Ibn Khaldun regarding taxes. According to Ibn Khaldun if the tax is too low, can not lead a government function, if the tax is too high, fiscal pressure becomes too strong, so the profits traders and producers declined and there goes their incentive to work.The purpose of this study was to learn the concept of a fair tax management perspective by Ibn Khaldun in order to build a modern economy that is equitable and to find out how the tax relevance according to Ibn Khaldun with todays modern economy.This research method used literature study (library research) with descriptive qualitative type of research. The data source consisted of Muqaddimah books as primary sources, work or theory that discussed of primary materials as secondary materials and the complement of primary and secondary materials as tertiary material. The approach in this study was a historical approach and philosophic. Data collection method used existing literature and data analysis used content analysis and the hermeneutic.The study concluded that the concept of fair tax perspective of Ibn Khaldun is a tax that is withdrawn from the taxpayer in accordance with the ability of taxpayers to pay and the money tax collection should be used properly and fairly as possible, according to Ibn Khaldun when the tax burden lighter, people have an incentive to try to be more active. Therefore, the business world become more advanced, leading to greater satisfaction among the people, because of the low tax burden while tax revenue will also increase, judging from the overall resources of land tax, the thought of Ibn Khaldun regarding taxes is very relevant to be applied to the condition of modern economy of this time where the economic situation is less stable, the situation of society more complicated, the prices of expensive life needs make people’s life difficult.
BUDAYA “NYETRUM” DALAM MEMPERTAHANKAN EKONOMI MASYARAKAT MENDAWAI SEBERANG PANGKALAN BUN Jirhanuddin, Jirhanuddin; Jelita, Jelita; Habibie, Ahmad
AL-QARDH Vol 1, No 1 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Palangka Raya

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Electric shock activity is an activity of an electric discharge into the water to look for fish using a stun. This activity is a way to sustain the local economy of the challenges existing conditions. Because of some reasons such as easy, effective and efficient this way is still used. Another reason this way is still used is because of economic necessity, small capital, and another effort is difficult to do.Even in preserving the environment, the Local Government who has authority in this case issued a regional regulation. Moving on from these problems, the writer wants to know the important role of the Electric shock activity at RT 01 Mendawai Seberang as the foundation to sustain the local economy as well as its impact, with the problem of the studies are (1) How does the Electric shock activity at RT 01 Mendawai Seberang Pangkalan Bun? (2) How is the role of culture in Electric shock activity on maintaining the local economy at RT 01 Mendawai Seberang Pangkalan Bun? (3)What is the impact of Electric shock activity for ecosystems and humans? This research is using qualitative descriptive approach. The subjects of this research are people who live in RT 01 Mendawai as the fisherman who use stun to look for fish. The object of this research is the culture of Electric shock activity in maintaining the local economy RT 01 Mendawai Seberang Pangkalan Bun. The techniques used in data collection are observation, interview and documentation. In the technical validity of the data, the researcher was used a triangulation process.             The results from the culture of electric shockonmaintaining economic society at the RT. 01 Mendawai Seberang Pangkalan Bunis an activity that has long been done and the result of cultural transformation that has been handed ancestors.This activity is one way to sustain the local economy of the challenges existing conditions. Using a stun for fishing has several factors because it is easy, effective and efficient.Economicnecessity, the capital required is not too large, another effort is difficult to do, and the domicile is the reason behind this culture is still being conducted until today. The impact of electric shock toward the ecosystem of fish just a little bit because it is not spent the ecosystem of fish. Only a small portion is taken for the purposes of trade. Whereas the impact on the fishermanthemselves the possibility exists, if its application is not appropriate and not in accordance with the existing procedures could harm the fishermanthemselves.Electric shock activity is an activity of an electric discharge into the water to look for fish using a stun. This activity is a way to sustain the local economy of the challenges existing conditions. Because of some reasons such as easy, effective and efficient this way is still used. Another reason this way is still used is because of economic necessity, small capital, and another effort is difficult to do.Even in preserving the environment, the Local Government who has authority in this case issued a regional regulation. Moving on from these problems, the writer wants to know the important role of the Electric shock activity at RT 01 Mendawai Seberang as the foundation to sustain the local economy as well as its impact, with the problem of the studies are (1) How does the Electric shock activity at RT 01 Mendawai Seberang Pangkalan Bun? (2) How is the role of culture in Electric shock activity on maintaining the local economy at RT 01 Mendawai Seberang Pangkalan Bun? (3)What is the impact of Electric shock activity for ecosystems and humans?                This research is using qualitative descriptive approach. The subjects of this research are people who live in RT 01 Mendawai as the fisherman who use stun to look for fish. The object of this research is the culture of Electric shock activity in maintaining the local economy RT 01 Mendawai Seberang Pangkalan Bun. The techniques used in data collection are observation, interview and documentation. In the technical validity of the data, the researcher was used a triangulation process.             The results from the culture of electric shockonmaintaining economic society at the RT. 01 Mendawai Seberang Pangkalan Bunis an activity that has long been done and the result of cultural transformation that has been handed ancestors.This activity is one way to sustain the local economy of the challenges existing conditions. Using a stun for fishing has several factors because it is easy, effective and efficient.Economicnecessity, the capital required is not too large, another effort is difficult to do, and the domicile is the reason behind this culture is still being conducted until today. The impact of electric shock toward the ecosystem of fish just a little bit because it is not spent the ecosystem of fish. Only a small portion is taken for the purposes of trade. Whereas the impact on the fishermanthemselves the possibility exists, if its application is not appropriate and not in accordance with the existing procedures could harm the fishermanthemselves.