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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Jihan Syahirah Lubis
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health

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PERLINDUNGAN HUKUM TERHADAP PETANI PENGGARAP DI TINJAU DARI PERSPEKTIF HUKUM ISLAM DI DESA PAYUNG Khairunnisa Harahap; Intan Nabillah Erwin; Rahmad Effendi; Jihan Syahirah Lubis; Wahyudi Ramadhan; Rama Oktovi; Cindy Dinda Putri; Zahra Amalia; Nurhaida Fahrisma Putri; Adrian Ibrahim
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41115

Abstract

Petani penggarap sering kali menghadapi ketidakadilan hukum dalam hubungan dengan pemilik lahan, terutama karena minimnya perlindungan yang efektif dari hukum tertulis dan rendahnya kesadaran hukum di masyarakat. Penelitian ini bertujuan untuk mengidentifikasi peran hukum agraria dan hukum Islam dalam melindungi hak-hak petani penggarap serta mengidentifikasi kendala dalam pelaksanaannya. Penelitian menggunakan metode hukum empiris melalui wawancara, observasi langsung, dan analisis dokumen hukum. Hasil penelitian ini menujukkan bahwa Petani penggarap di Desa Payung menghadapi perjanjian tidak tertulis, ketimpangan pembagian hasil, dan minimnya pemahaman hukum. Sementara itu, hukum Islam menawarkan prinsip-prinsip seperti keadilan dan transparansi yang relevan untuk mengatasi masalah ini. Peran hukum agraria dan Islam perlu diperkuat melalui regulasi yang lebih rinci dan edukasi hukum untuk menciptakan keadilan agraria yang inklusif.
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
Jurnal Cendikia ISNU SU Vol. 1 No. 3 (2024): Vol 1. No 3 Des 2024 : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
Jurnal Cendikia ISNU SU Vol. 1 No. 3 (2024): Vol 1. No 3 Des 2024 : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
Co-Authors Adrian Ibrahim Atisa Cindy Dinda Putri Della Agustina Ending Solehudin Intan Nabillah Erwin Khairunnisa Harahap Nurhaida Fahrisma Putri Rahma Seliati Br Sitorus Rahmad Effendi Rama Oktovi Wahyudi Ramadhan Zahra Amalia