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All Journal Jurnal Penelitian Serambi Hukum Public Sphere: Jurnal Sosial Politik, Pemerintahan dan Hukum
Attsani, Adi Purnomo
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Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Analisis Empiris Kemungkinan Penghindaran Pajak di Perguruan Tinggi Alfani, Feralda Septya; Rahman, Afrizal; Attsani, Adi Purnomo; Najmudin, Nandang
JURNAL PENELITIAN SERAMBI HUKUM Vol 18 No 02 (2025): Jurnal Penelitian Serambi Hukum Vol 18 No 02 Tahun 2025
Publisher : Fakultas Hukum Universitas Islam Batik Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59582/sh.v18i02.1343

Abstract

Taxes are a source of state income which is used to finance government spending and national development, so taxes have an important role in the development of the Indonesian economy. But taxpayers always want to pay as little tax as possible, whereas for the government taxes are the main source of national income, so Tax Avoidance occurs. This research aims to examine the influence of Love of Money, Religiosity and Gender on Tax Avoidance. In addition, this study examines the legal loopholes that some universities might potentially exploit for tax avoidance. The method in this research uses a literature review, namely research that finds theories and analyzes them. This research found that: 1) Love of Money influences Tax Avoidance; 2) Religiosity influences Tax Avoidance and; 3) Gender influences Tax Avoidance; 4) Legal loopholes that universities might exploit for tax avoidance. Keywords: Love of Money; Religiosity; and Tax Avoidance.
HAKI DALAM PERSFEKTIF ISLAM (Hak, Sifat dan Kedudukan Ibtikar) Ramadan, Deden faldi; Attsani, Adi Purnomo; Astarudin, Tatang; Kholid, Muhammad
Public Sphere: Jurnal Sosial Politik, Pemerintahan dan Hukum Vol 5, No 1 (2026): JPS (Jurnal Sosial Politik, Pemerintahan dan Hukum)
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jps.v5i1.1874

Abstract

Intellectual Property Rights (IPR) in Islamic economic law are known as Ibtikar. IPR are specific rights granted through regulations or laws to individuals or organizations for their creations. Based on research findings, in Islamic law, copyright is referred to as Haq Al-Ibtikar, which is the right to the first work created. Fiqh scholars agree that the mubtakir's right of ownership to the results of his thoughts and creations is a material right of ownership. However, if the ibtikar right is related to tabi'at mal, which can be transacted, then it can be inherited if the owner dies. If a painting protected by copyright contradicts Islamic values, then the painting is not identified as a painting protected by copyright and there is no form of protection for the painting. Intellectual property rights protection in Islam has conditions,including: a). Does not contain haram elements b). Does not harm society c). Does not contradict Islamic rules. ABSTRAKHak Atas Kekayaan Intelektual (HAKI) dalam hukum ekonomi Islam dikenal dengan Ibtikar, HAKI merupakan hak tersendiri yang diberikan melalui peraturan atau undang-undang kepada seseorang atau organisasi manusia atas ciptaannya. Berdasarkan temuan penelitian menunjukan bahwa dalam ranah hukum Islam hak cipta disebut Haq Al-Ibtikar, yaitu hak atas karya yang pertama kali dibuat. Para ulama fiqh sepakat menyatakan bahwa hak kepemilikan mubtakir terhadap hasil pemikirannya dan ciptaanya adalah hak milik yang bersifat material, namun demikian apabila hak ibtikar tersebut dikaitkan dengan tabi’at mal dapat ditransaksikan, maka ia dapat diwarisi jika pemiliknya meninggal dunia. Jika sebuah lukisan yang dilindungi hak cipta bertentangan dengan nilai-nilai Islam maka lukisan tersebut tidak teridentifikasi sebagai lukisan yang dilindungi hak cipta dan bahkan tidak ada bentuk perlindungan terhadap lukisan tersebut. Perlindungan HAKI dalam Islam memiliki syarat diantaranya; a). Tidak mengadung unsur haram b). Tidak merugikan masyarakat c). Tidak bertentangan dengan aturan Islam.
Co-Authors Alfani, Feralda Septya Astarudin, Tatang Muhammad Kholid Nandang Najmudin Rahman, Afrizal Ramadan, Deden Faldi