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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Yanti, Mauliani Harva
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Tantangan Kritis dalam Pemungutan Pajak Sarang Burung Walet untuk Peningkatan Pendapatan Daerah di Kabupaten Ketapang Yanti, Mauliani Harva; Ibrahim; Luqman
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 2 (2024): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v10i2.2621

Abstract

The swallow's nest tax in Ketapang Regency holds substantial potential for boosting regional income, yet faces obstacles. This research identifies and analyzes issues in tax collection, focusing on the local government's efforts to maximize revenue. Using qualitative methods with a case study approach, primary data was collected through interviews, complemented by secondary data on local regulations, tax policies, and swallow's nest production statistics. Findings reveal: 1) Tax collection, as per Law No. 28 of 2009 (10% of selling price), is not burdensome but faces a Rp. 173 million leakage due to inadequate supervision by Bapenda during shipping. 2) Swallow's nest tax contributes 12.5% to Regional Revenue (PAD), ranking third in 2023 after BPHTB and MBLB. 3) Collection challenges include insufficient socialization, taxpayer awareness, ineffective supervision, and human resource competence. 4) Government efforts involve socialization, education, improved supervision during shipping, and enhanced human resource competence, especially in production estimation. Swallow's nest tax has regional development and community welfare potential, viewed positively in Ketapang Regency, with an Islamic perspective considering it mandatory charity (shodaqoh), indicating a significant contribution to regional development.
MERIAM KARBIT DAN ROBO’-ROBO’: PELESTARIAN TRADISI IKONIS MELAYU KALIMANTAN BARAT DALAM PENCAPAIAN MAQASHID SYARI’AH Noviansyah, Noviansyah; Yanti, Mauliani Harva; Damero, Lian; Heriyanto, Heriyanto
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 8 No. 2 (2022): Jurnal Alwatzikhoebillah: Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v8i2.2040

Abstract

The purpose of this article is to examine the iconic traditions of Malay Pontianak, namely the carbide cannon and robo'-robo', in achieving the maqasid al-Shari'ah (objectives of Islamic law). This article is an empirical legal research with a maqasid al-Shari'ah approach. The method used is descriptive qualitative. The research results show that the iconic traditions of Malay Pontianak are in accordance with the principles of maqasid al-Shari'ah. This fact is evidenced by the preservation of five main aspects of human life, including the growth of religious values that provide steadfastness in faith towards Allah SWT (hifdz al-din), the development of a characterful soul, physical and spiritual health (hifdz al-nafs), contributing to the development of new knowledge through positive analytical thinking (hifdz al-aql), contributing to a sense of gratitude and a good understanding of wealth management (hifdz al-mal), and preserving the culture and social environment to achieve a peaceful way of life (hifdz al-nasbi).
Co-Authors Damero, Lian Heriyanto Heriyanto Ibrahim luqman Noviansyah Noviansyah, Noviansyah