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All Journal Syariah: Jurnal Hukum dan Pemikiran Dialogia: Jurnal Studi Islam dan Sosial
Mansyuroh, Firqah Annajiyah
Universitas Islam Negeri Antasari Banjarmasin
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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SHARIA LAW OF TAX AMNESTY IN PERSPECTIVE OF THE SOUTH KALIMANTAN MUSLIM ECONOMISTS Mansyuroh, Firqah Annajiyah
Syariah: Jurnal Hukum dan Pemikiran Vol 18, No 2 (2018)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.323 KB) | DOI: 10.18592/sy.v18i2.2220

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Abstract: The rising standard of living will require an ever-increasing budget. This can be seen from the size of the Indonesian government budget for 2017, revenue in the APBN only Rp 1750.3 trillion while spending reached Rp 2,080.5 trillion. One way to increase state revenues without adding a new burden to the community is through a tax amnesty program. This policy then from the legal aspect, especially the tax amnesty legislation contains legitimacy about not enforcing the applicable laws and regulations, especially regarding administrative sanctions, criminal sanctions and legal form of tax amnesty arrangement itself. From the legal aspects of Islam, this policy of tax amnesty cannot be ignored to see the elements of maslahat and mafsadat or the dominant effect it causes in society. Therefore, author consider the Muslim economist is the right person to be consulted about the policy of tax amnesty, so that the research on tax amnesty perspectives Muslim economist South Kalimantan conducted. This research is empirical law research, which is research done in certain environment, in this case done in South Kalimantan Province. The results found are Muslim economists of South Kalimantan have a view that is divided into two in terms of tax amnesty policy, namely agree and disagree. Those who agree with this policy have the foundation of the priestly (government) policy on the people based on the benefits and considering the amount of benefits obtained compared to the non-tax amnesty. 
Hukum Potong Tangan Bagi Koruptor (Kajian Ahkam Surah Al-Maidah Ayat 38) Mansyuroh, Firqah Annajiyah
Dialogia: Jurnal Studi Islam dan Sosial Vol 17, No 1 (2019): DIALOGIA JURNAL STUDI ISLAM DAN SOSIAL
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.869 KB) | DOI: 10.21154/dialogia.v17i1.1407

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Abstract: Corruption is one of the most despised criminal acts, because corruptors are seen as sacrificing people's welfare. Nowadays, the punishment for corruptors is considered too light so that many people think that corruptors are punished by cutting their hands. The command to enforce the law of cutting hands on perpetrators of corruption gets an idea from the law for burglars as stated in the Qur'an surah Al-Maidah verse 38. However, the problem is that whether corruptors can be associated with the term of thief or not as the one to be punished by hand cutting. Therefore, it is significant to analyze the Qur'an surah Al-Maidah verse 38 in order to sove the problem, in order to get clarity whether the meaning of thievery can be equated with acts of corruption. This research employed descriptive qualitative design. The sources of the data were from tafsir, hadith and fiqih books relating to the law of handcutting. The results showed that Al-Maidah verse 38 cannot be applied to the acts of corruption because the term of the thief in the verse is not similar to the corruptor.الملخص: يعد الاختلاس من أكثر الأعمال الإجرامية المكروهه والمكافحه، لأن المختلسين يعد أن  يسلبوا رفاه الناس. في أيامنا هذه، تُعتبر عقوبة المختلسين خفيفة للغاية بحيث يعتقد الكثير أن المختلسين يعاقبون بقطع أيديهم. إن الدعوة إلى إنفاذ قانون قطع الأيدي عن مرتكبي الاختلاس تحصل على فكرة من القانون كما جاء في القرآن سورة المائدة: 38. لكن السؤال هل يمكن تشبيه المختلسين بمصطلح اللص حتى يمكن معاقبتهم بقطع اليد؟ لذلك يشعر الباحث بالحاجة إلى دراسة القرآن سورة المائدة: 38 من أجل الإجابة على هذا السؤال، من أجل الحصول على  بيان معنى السرقة يمكن مساواه بالاختلاس. الطريقة التي أستخدمها الباحث في هذه الدراسة هي دراسة وصفية نوعية مع استخدام المراجع الرئيسية من كتب الحديث والكتب الفقهية المتعلقة بقانون قطع الأيدي.من نتائج البحث الذى حصل عليها الباحث، اتضح أن المائدة: 38 لا يمكن تطبيقها على أعمال الاختلاس الإجرامية لأن مصطلح السارق في تلك الأية ليس المعنى المختلس.Abstrak: Korupsi adalah salah satu tindakan pidana yang paling dibenci dan diperangi, karena koruptor dianggap merenggut kesejahteraan rakyat banyak. Saat ini, hukuman untuk koruptor dianggap terlalu ringan sehingga banyak orang berpendapat agar koruptor dihukumi dengan hukuman potong tangan. Seruan untuk memberlakukan hukum potong tangan pada pelaku korupsi mendapat gagasan dari hukum bagi pencuri seperti yang telah tertuang pada Al quran surah Al-Maidah ayat 38. Namun yang menjadi pertanyaan besar adalah apakah koruptor bisa disamakan seperti term pencuri pada ayat tersebut sehingga bisa diberikan hukuman potong tangan. Oleh karena itu penulis merasa perlunya kajian Al-quran surah Al-Maidah ayat 38 guna menjawab pertanyaan tersebut, agar mendapatkan kejelasan apakah makna pencurian bisa disejajarkan dengan perbuatan korupsi. Metode yang penulis gunakan dalam tulisan ini adalah penelitian deskriptif kualitatif dengan rujukan utama kitab-kitab tafsir, kitab-kitab hadis dan kitab fikih yang berkaitan dengan hukum potong tangan. Hasilkajian yang penulis dapatkan, ternyata Al-Maidah ayat 38 tidak bias diterapkan pada tindak pidana korupsi karena term pencuri pada ayat tersebut tidak sama dengan koruptor.
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