Claim Missing Document
Check
Articles

Found 2 Documents
Search

TINJAUAN PENERAPAN KONSEP PAJAK MENURUT ABU YUSUF DAN RELEVANSINYA DALAM SISTEM PERPAJAKAN DI INDONESIA Azhari, Abdurrahman; Aulia, Rabiatul
Jurnal Ilmu Syariah dan Hukum (JISYAKU) Vol 3 No 2 (2024): Jurnal Ilmu Syariah dan Hukum
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jisyaku.v3i2.7119

Abstract

This article discusses the relationship and suitability between the concept of taxation put forward by Abu Yusuf, a Muslim scholar during the Abbasid era, with the taxation system used in Indonesia today. Abu Yusuf's thoughts are relevant to several aspects of taxation, such as kharaj (tax on agricultural land) and usyur (excise tax on trade). This article also notes how the Indonesian government is trying to implement a tax system that is effective and in line with the needs of society, by taking advantage of opportunities in tax coverage and encouraging citizen compliance in paying taxes. Even though there are differences in percentages and terminology, the main objective of taxation remains the same, namely to obtain income for the benefit of the state and society. This research focuses on developing tax concepts that are in accordance with sharia values and recognizing the contribution of Abu Yusuf's thinking and its relevance to the taxation system in Indonesia.
The Peran Intervensi Gizi Sensitif (Program Kesehatan Lingkungan, Masalah Kemiskinan dan Pemberdayaan Perempuan) dalam Perbaikan Masalah Gizi Balita Stunting di Kelurahan Landasan Ulin Utara Yudistira, Sigit; Suryani, Nany; Mubarak, Jamil; Subagus, Ahmad Yani; Aulia, Rabiatul; Jannah, Raudatul; Halidah, Halidah; Amin, M. Alief Faisal
Jurnal Kesehatan Indonesia Vol 14 No 1 (2023): November 2023
Publisher : HB PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33657/jurkessia.v14i1.959

Abstract

Stunting is defined as a state of short or very short stature caused by linear growth that fails to reach its proper genetic potential. Stunting affects brain growth and development. Stunted children also have a higher risk of suffering from chronic diseases in their adult years. Stunting reduction requires integrated interventions, including specific nutrition interventions and sensitive nutrition interventions. This study aims to identify sensitive nutritional interventions (environmental health programs, poverty issues and women's empowerment) in overcoming the nutritional problem of stunting toddlers. This type of research is qualitative which is analyzed descriptively and in-depth interviews and observations with research samples are informants from the non-health sector, namely village heads, RW heads, RT heads, PKK. The sampling technique was carried out by purposive sampling technique. This research was conducted in the Village of Landasan Ulin Utara, Banjarbaru City. The results showed sensitive nutritional interventions for environmental health (clean Saturday or Sunday program, mutual cooperation, and eco engine training), poverty issues (keluarga harapan program, provision of BST, BLT BBM, KIS, BPJS, PNPM, and business equipment assistance), and women's empowerment (DASHAT program, MSME training, seed and livestock assistance). Sensitive nutritional interventions can be carried out on an ongoing basis and combined with specific nutritional interventions in handling stunting toddler nutritional problems.