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All Journal Jurnal Riset Rumpun Agama dan Filsafat Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Adinda Berliana Rizkita Anjani
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Analisis Yuridis Konsep Hibah dalam Perspektif Hukum Islam dan Implementasinya dalam KHI (Kompilasi Hukum Islam) Tiara Jelita Andalusianti Roozan; Diah Ajeng Pangestu; Adinda Berliana Rizkita Anjani; Vanesa Alexandra Caniago; Hasrinda Rizqi Pramassari; Rajwa Al Imtiyaz; Alan Saputra; Muhammad Reyvanza Anwar
Jurnal Riset Rumpun Agama dan Filsafat Vol. 4 No. 1 (2025): April : Jurnal Riset Rumpun Agama dan Filsafat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrafi.v4i1.4857

Abstract

This study examines the concept of hibah (gift) in Islamic law and its implementation in the Compilation of Islamic Law (KHI) in Indonesia. Through juridical-normative analysis, the research investigates how Islamic law principles regarding hibah have been transformed into national legislation through KHI and evaluates their implementation in religious court practices. The findings reveal that KHI has successfully harmonized Islamic jurisprudence with national legal requirements, particularly through articles 210-214, which regulate hibah procedures including limitations on gift amounts, beneficiary rights, and documentation requirements. However, challenges persist due to KHI's relatively weak position in the legal hierarchy as a Presidential Instruction rather than formal legislation, creating potential conflicts with other regulations. The study recommends strengthening KHI's legal status, updating its provisions to address contemporary issues, standardizing hibah procedures, and providing judges with appropriate discretionary space to ensure both legal certainty and substantive justice in hibah disputes.
Tinjauan Hukum terhadap Kebijakan Pemutihan Pajak Kendaraan Bermotor: Antara Kepentingan PAD dan Kepatuhan Wajib Pajak Tedy Irawan; Adinda Berliana Rizkita Anjani; Diah Ajeng Pangestu; Marsya Amalina Djatmiko
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 3 (2025): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i3.5073

Abstract

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.
Co-Authors Alan Saputra Diah Ajeng Pangestu Hasrinda Rizqi Pramassari Marsya Amalina Djatmiko Muhammad Reyvanza Anwar Rajwa Al Imtiyaz Tedy Irawan Tiara Jelita Andalusianti Roozan Vanesa Alexandra Caniago