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All Journal Unes Law Review Islamic Economics and Business Review (IESBIR)
Maulana, Farrel
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Efektivitas Pajak Pertambahan Nilai dalam Mendukung Pembangunan Berbasis Syariah khilda, camelia; Maulana, Farrel; Affattah, Aulia Mutiara; Indriani, Nabila; Dzikrayah, Fitrhi
Islamic Economics and Business Review Vol 4 No 1 (2025): IESBIR, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v4i1.10003

Abstract

Abstract Value-added tax contributes to increasing national income which is then used for national development. However, in its implementation, there are challenges in adjusting to sharia principles that emphasize the factors of justice, lack of allocation for welfare, and balance. Therefore, this study analyzes how effective value-added tax is in supporting sharia-based development, both in terms of management, distribution, and the impact on society itself. This research uses a qualitative method based on literature, taxation policy and sharia economic principles. The results of this study show how VAT does not burden the community, it is hoped that the existence of VAT can increase sustainable development with the application of transparency, and accountability. Thus harmonization between tax regulations and sharia values can increase the contribution of national income.    Keywords: Development;  Sharia; Tax; Value Added Tax   Abstrak Pajak pertambahan nilai berkontribusi dalam meningkatkan pendapatan nasional yang kemudian digunakan untuk pembangunan nasional. Namun dalam implementasi nya terdapat tantangan dalam menyesuaikan prinsip syariah yang menekankan faktor keadilan, minimnya alokasi untuk kesejahteraan, dan keseimbangan. Oleh karena itu, Penelitian ini menganalisis seberapa efektif pajak pertambahan nilai dalam mendukung pembangunan berbasis syariah, baik dari segi pengelolaan, distribusi, maupun dampak terhadap masyarakat itu sendiri. Penelitian ini menggunakan metode kualitatif dengan berbasis literatur, kebijakan perpajakan dan prinsip ekonomi syariah. Hasil dari penelitian ini menunjukkan bagaimana PPN tidak membebankan masyarakat, diharapkan dengan adanya PPN dapat meningkatkan pembangunan berkelanjutan dengan penerapan transparansi, dan akuntabilitas. Dengan demikian harmonisasi antara regulasi pajak dan nilai nilai syariah dapat menambah kontribusi pendapatan nasional.   Kata kunci: Pajak; Pajak Pertambahan Nilai (PPN); Pembangunan; Syariah 
Legalitas Perjanjian Tidak Tertulis Arisan Online Ditinjau Dalam Kitab Undang-Undang Hukum Perdata Nasution, Adawiyah; Maulana, Farrel; qonita, Haya
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1281

Abstract

Online saving club is a group of people who use social media as a tool to raise money regularly at any given period. Saving club is recognized as an agreement even though it is often done. This online gathering is only done by agreement between several parties who participate in the gathering and is not written. If in the future there are problems such as defaults, it is very difficult to prove the form of the agreement is not written so that to resolve the problem, including the recognition of the parties participating in the social gathering. For this reason, this study will discuss what exactly is the position of the verbal agreement electronically and how its legal force is and what legal remedies are taken in the event of a breach of contract. This research was conducted by reviewing and focusing on the application of "Normative Juridical" legal rules, so the method used in this research is the normative juridical method related to civil law laws, especially the Legality of the Unwritten Agreement on Online Saving Club. The unwritten agreement in the online social gathering is legal and binding for the maker based on the principle of freedom of contract. The unwritten agreement in this online social gathering still has legal force with the backwardness of legal evidence in accordance with the ITE Law. The legal consequences of default are compensation and other legal remedies that have been agreed at the beginning of the agreement.
Co-Authors Adawiyah Nasution Affattah, Aulia Mutiara Dzikrayah, Fitrhi Indriani, Nabila khilda, camelia Qonita, Haya