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Syariah: Jurnal Hukum dan Pemikiran
Published by Universitas Islam Negeri Antasari Banjarmasin
ISSN : 14126303     EISSN : 2549001X     DOI : 10.18592/sjhp.v22i1.4843
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice
Syariah specializes on Law and Islamic law, and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 362 Documents
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ANALYSIS OF CONSTRUCTION SERVICES INCOME TAX LAW Hasan, Nor; Tjaraka, Heru
Syariah: Jurnal Hukum dan Pemikiran Vol 19, No 1 (2019)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.794 KB) | DOI: 10.18592/sjhp.v19i1.2709

Abstract

Penelitian ini menganalisis kepastian hukum pengenaan pajak penghasilan atas jasa konstruksi yang dikenai Pajak Penghasilan bersifat Final dan Pajak Penghasilan bersifat Tidak Final serta menganalisis bentuk penyelesaian konflik hukum atas pengenaan Pajak Penghasilan pada sektor jasa konstruksi yang dapat memberikan kepastian hukum bagi pelaku usaha jasa konstruksi, terutama dalam hal penentuan kualifikasi usaha. Penelitian ini termasuk dalam jenis penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Analisis bahan hukum yang digunakan adalah dengan analisis sistematika hukum dengan menggunakan asas hukum dan ketentuan hukum yang berkaitan erat dengan pengenaan pajak atas jasa konstruksi, yang diperoleh melalui studi dokumentasi untuk mengidentifikasi pengertian pokok dan/atau dasar hak dan kewajiban, peristiwa hukum, hubungan hukum, dan objek hukum. Konflik hukum pada sektor pajak penghasilan jasa konstruksi dapat diselesaikam dengan interpretasi yang telah memenuhi 3 (tiga) asas dalam contextualism dan asas preferensi hukum, yaitu asas lex superiori derogat legi inferiori. Dengan asas lex superiori derogat legi inferiori tersebut, Pasal 23 Undang ? Undang Pajak Penghasilan (UU PPh) lebih unggul dari pada Pasal 3 Peraturan Pemerintah Nomor 51 Tahun 2008 juncto Peraturan Pemerintah Nomor 40 Tahun 2009. Pengenaan pajak dengan Pasal 4 Ayat (2) huruf d UU PPh yang bersifat final dikenakan pada Jasa Konstruksi yang memiliki kualifikasi usaha. Namun apabila tidak memiliki kualifikasi usaha, maka tidak dikenai Pasal 4 Ayat (2) huruf d UU PPh, melainkan dikenai Pasal 23 UU PPh. ABSTRACTThis study aims to analyze the characteristics of construction services subject to Final Income Tax and Non-Final Income Tax as well as to analyze the form of conflict of the rules on the imposition of Income Tax on construction service sector that can provide legal certainty, especially in the case of business qualification determination. This research is a normative legal research with statute approach and conceptual approach. The types of materials used are primary legal materials, secondary legal materials, and non-legal materials. Technique of trace material technique is library study and internet access. The analysis of legal materials used is with legal systematic analysis using legal principles and legal provisions relating to the imposition of taxes on construction services, obtained through documentation studies to identify basic understanding of rights and obligations, legal events, legal relations, and the object of law. Conflict of rules in the income tax of construction services can be answered by interpretation that has fulfilled 3 (three) principles in contextualism and the principle of legal preferences, that is namely the principle of lex superiori derogat legi inferiori then Article 23 of the Income Tax Law is superior to Article 3 PP. 51 Year 2008 juncto PP. 40 Year 2009. So Article 4 Paragraph (2) Sub-Paragraph d of the Income Tax Law which is finalized shall be Construction Services which have business qualification and if not have business qualification then not subject to Article 4 Paragraph (2) Sub-Paragraph d of Income Tax Law, seafarers shall be subject to Article 23 of the Income Tax Law. 
ISTIṢḤĀB SEBAGAI SOLUSI PEMECAHAN MASALAH KEKINIAN Rosyid, Maskur
Syariah: Jurnal Hukum dan Pemikiran Vol 18, No 1 (2018)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.044 KB) | DOI: 10.18592/sy.v18i1.2125

Abstract

Dinamisasi hukum Islam bisa dicapai dengan menekankan sisi kemaslahatan sebagai pertimbangan utama penetapan hukum. Salah satu upaya yang dapat dilakukan adalah dengan meninjau ulang isti???b sebagai dalil hukum, yaitu menetapkan sesuatu berdasarkan status asal. Adakalanya asal segala sesuatu adalah mubah, bebas dari tuntutan, hukum asal masih relevan, dan adakalanya sifat asal adalah tetap. Isti???b dapat diterapkan pada banyak kasus, baik bidang hukum keluarga, hukum pidana, hukum perdata, maupun hukum ekonomi. Lebih dari itu, kesesuaian prinsip isti???b dengan asas hukum di Indonesia (asas praduga tak bersalah), asas legalitas, dan prinsip nullum delictum nulapoena sine praevia leg poenali menjadikannya penting untuk diketahui lebih lanjut.
ANALISIS TERHADAP UNDANG-UNDANG NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT (PERSPEKTIF HUKUM ISLAM) Hakim, Budi Rahmat
Syariah: Jurnal Hukum dan Pemikiran Vol 15, No 2 (2015)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.888 KB) | DOI: 10.18592/syariah.v15i2.552

Abstract

The Birth of Law No. 23/2011 marks a new era of transformation of the national charity which has given rise to a new paradigm of charity management in our country. Some rules are the result of constitutive ijtihadin the ?eld of charity gets a reaction from some quarters, especially related to the management of charity by the state authority. Regardless of the debate which led to the material and formal lawsuit, there are several key issues to be further analyzed in relation to the reconstruction of ?qh paradigm evaluated from the perspective of contemporary Islamic law. First, the authorities and the involvement of the state as charities through the agency or institution that is of?cially established or recognized by the state, so that the management of charity can be done effectively, guaranteed. And have legal certainty. Secondly, the absence of sanctions for muzaki who shirk the obligation of charity in Law No.23 / 2011 shows that the payment of charity is voluntary, therefore charity regulations in Indonesia are still considered weak in the legal framework that can bind to the individual or business entity that is exposed to the taxpayer , Third, the reform paradigm of subject, object and charity tas{arruf ?eld have already accommodated in Law No.23 / 2011 in accordance with the principle of mas}lah}atand justice. Fourth, the relationship of charity and tax reaf?rmed in the amendment of new Law charity as?scal incentives for charity payers to make charity as a reduction of PKP (tax deduction), although this provision has not been able to realize the position of charitywhich is more signi?cant as a tax deduction(tax credit).
PERNIKAHAN DENGAN WALI MUHAKKAM (STUDI TENTANG IMPLIKASI DAN PERSEPSI ULAMA DI KOTA BANJARMASIN) SYUKUR, ABDUL KADIR
Syariah: Jurnal Hukum dan Pemikiran Vol 14, No 1 (2014)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.806 KB) | DOI: 10.18592/syariah.v14i1.68

Abstract

Marriage ideally using guardian nasab who still have blood relations with the bride. But there are many obstacles that cause the marriage cannot use the guardian nasab. In that situation, the guardian is replaced by the magistrate guardian. But some people want to take the easy path by treat Ulema, religious teacher, or certain figure as guardian Muhakkam. Basically, they are not entitled to be the marriage guardian, but this marriage practices are still occured, including in Banjarmasin. Is paper examines the issues of guardian nasab and muhakkam in the marriage. This paper results indicate that the reasons of using guardian muhakkam in marriage are because of the reluctance to deal with magistrate guardian and the desire to take the easy path in marriage. In the opinion of Ulama, that marriage is not valid because there is still a magistrate guardian authorized. Besides, that marriage causes a lot of disadvantage, especially for the wife. It is because the absence of legal force (marriage certificate), the difficulty to sue the rights of wife and child, and the difficulty to have a birth certificate.
NIKAH SIRRI DALAM PERSPEKTIF YURIDIS DAN SOSIOLOGIS wahidah, nur
Syariah: Jurnal Hukum dan Pemikiran Vol 16, No 1 (2016)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2784.87 KB) | DOI: 10.18592/sy.v16i1.1434

Abstract

Married siri is carried out by the community, with various shapes and reasons. Scholars who allow their marriage Sirri when harmony and marriage requirements are met, the opportunity for most citizens of the community to do this practice, even in another form that ignores harmony and the terms of the wedding itself. When the mayor is absent or does not approve, they were reluctant to marry guardian judge, but chose to do it Sirri marriage outside legal procedures. They forget that marriage is a strong bond, which binds husbands and wives inwardly and outwardly with certain consequences, both to the couple itself and to children offspring.
ARTI DAN MAKNA KEBENARAN ILMIAH DALAM TELAAH HUKUM ISLAM Gazali HB, Ahmad
Syariah: Jurnal Hukum dan Pemikiran Vol 13, No 2 (2013)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.147 KB) | DOI: 10.18592/syariah.v13i2.177

Abstract

This writing is the description about the scientific truth of the Islamic Law, or in the Islamic science treasury is called Fiqh. Through the scientific process, we can find out lots theories of truths, for instant the correspondent, coherent, pragmatic, syntactic, semantic, non descriptive and over logic truth. Toward those theories of truth, there are three approach methodologies that we can apply to get them. The first methodology is the religious approach, the second one is the scientific approach, and the last one is the philosophic approach. These three approach methodologies are closely relates with the development of the Islamic Law, since they are also the scientific disciplines. In the Islamic Law, there is also mention about the correspondence and coherence truth. The methodology that is used to result the laws related to the general scientific methodology as well. For that reason, the truth which is resulted from that scientific approach is mostly positive
PELAKSANAAN ITSBAT NIKAH PASCA BERLAKUNYA UU NO. 1 TAHUN 1974 TENTANG PERKAWINAN DI PENGADILAN AGAMA Gunawan, Edi; Hakim, Budi Rahmat
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 (292.282 KB) | DOI: 10.18592/sy.v18i2.2319

Abstract

 Abstrak: Itsbat nikah merupakan sebuah proses penetapan pengesahan pernikahan yang telah dilangsungkan berdasarkan syariat Islam, namun tidak dicatat di KUA. Tujuan dari itsbat nikah adalah untuk mendapatkan akta nikah sebagai bukti sahnya perkawinan sesuai dengan peraturan perundang-undangan yang berlaku di Indonesia, sebagaimana diatur dalam pasal 2 ayat (1) dan (2) UU No. 1 Tahun 1974 dan pasal 7 ayat (1), (2), dan (3) Kompilasi Hukum Islam. Prosedur pengajuan itsbat nikah di Pengadilan Agama Manado setelah berlakunya Undang-Undang Nomor 1 Tahun 1974 yaitu, melakukan pendaftaran ke Pengadilan Agama Manado, membayar panjar biaya perkara, menunggu panggilan sidang dari pengadilan, serta menghadiri persidangan dan putusan pengadilan. Ada beberapa yang menjadi alasan pengajuan itsbat nikah di Pengadilan Agama Manado, antara lain; (1) kehilangan akta nikah, (2) pengurusan perceraian, (3) Perkawinan yang dilangsungkan sebelum berlakunya UU No. 1 Tahun 1974, dan (4) perkawinan yang dilakukan oleh mereka yang tidak mempunyai halangan perkawinan menurut Undang-Undang No. 1 Tahun 1974. Perkara itsbat nikah (pengesahan nikah) bisa diajukan secara voluntair (permohonan) dan diajukan secara kontentius (gugatan) ke pengadilan agama. Dasar pertimbangan hakim dalam memberikan penetapan itsbat nikah di Pengadilan Agama Manado diantaranya yaitu: 1) Legal standing (kedudukan hukum) pemohon untuk mengajukan perkara itsbat nikah di pengadilan agama berdasarkan ketentuan pasal 7 ayat (4) KHI, 2) Posita (fakta kejadian dan fakta hukum), 3) Keterangan saksi dan bukti di persidangan, serta 4) Alasan-alasan mengajukan itsbat nikah. Kata Kunci: Perkawinan, Itsbat Nikah, Voluntair, Pengadilan Agama Abstract: Itsbat of marriage is an endorsement of the assignment process, which has been held on the basis of Islamic jurisprudence, but not recorded at KUA. The goal of itsbat is to get a marriage license deed as evidence of legitimate marriage in accordance with the legislation in force in Indonesia, as provided for in article 2 paragraph (1) and (2) of law No. 1 of the year 1974 and article 7 paragraph (1), (2) and (3) Compilation Of Islamic Law. Itsbat procedure for making marriage a religious Court in Manado, after the enactment of law number 1 year of 1974, namely, registration to court Religious bias, pay fees, waiting for the call from the Court of session, as well as attend the trial and the verdict of the Court. There are some who became the reason of filing itsbat of marriage in a religious Court in Manado, among others; (1) the lost deed, (2) management, (3) the marriage took place before the enactment of law No. 1 year 1974, and (4) a marriage conducted by those who have no impediments to marriage according to the law No. 1 year 1974. Itsbat matter of marriage (endorsement of marriage) may be filed in voluntair (the petition) and filed in kontentius (the suit) to the Court. Basic consideration of judges in giving the setting of itsbat marriage in a religious Court in Manado of which namely: 1) Legal standing (legal position) the applicant to litigate itsbat marriage in a religious court based on the provisions of article 7 paragraph (4) KHI, 2) Posita (facts and legal facts of the incident), 3) witnesses and evidence in the trial, as well as 4) the reasons for filing the itsbat marriage. 
USIA ANAK DAN REMAJA DALAM PERBUATAN PERDATA DAN PIDANA MENURUT HUKUM ISLAM DAN HUKUM POSITIF Nurwahidah, Nurwahidah
Syariah: Jurnal Hukum dan Pemikiran Vol 17, No 2 (2017)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.24 KB) | DOI: 10.18592/sy.v17i2.1326

Abstract

Kata Kunci: Putusan Pengadilan, Penyelesaian sengketa, Perbankan syariah, Legal standing.            Putusan No 0403/Pdt.G/2014.Pa.Mn Pengadilan Agama Madiun pada tahun 2014 memuat sengketa perbankan syariah yang melibatkan antara pihak bank sebagai tergugat dengan nasabah yang memberikan kuasa kepada LPKNI (Lembaga Perlindungan Konsumen Nasional Indonesia) sebagai penggugat berdasarkan Legal Standing. Namun Majelis Hakim yang memutuskan perkara ini menyatakan gugatan dari para Penggugat tidak dapat diterima karena surat kuasa khusus dari penggugat dinyatakan cacat formil dan menyebabkan kedudukan kuasa pihak formil menjadi tidak sah.            Atas permasalahan di atas, telah dilakukan penelitian terhadap Putusan  No.  0403/Pdt.G/2014.Pa.Mn yang dikeluarkan oleh Pengadilan Agama Madiun, untuk mengkaji bagaimana putusan hakim Pengadilan Agama Madiun terhadap sengketa perbankan syariah  dalam perkara tersebut dan untuk mengetahui apakah putusan tersebut sesuai dengan perundang-undangan yang berlaku atau tidak?            Penelitian ini termasuk dalam penelitian pustaka (library research) yang bersifat deskriptif analitis, serta menggunakan pendekatan normatif yuridis. Berdasarkan metode yang digunakan dihasilkan kesimpulan, bahwa dalam putusan ini majelis hakim PA Madiun telah memutus perkara tidak sesuai dengan peraturan perundang-undangan yang berlaku yaitu: tidak menerapkan PERMA Nomor 1 Tahun 2008 tentang Prosedur Mediasi di Pengadilan; Tidak mencantumkan posita gugat berkenaan Legal Standing LPKNI yang  menyebabkan formulasi putusan tidak sesuai dengan Pasal 184 ayat (1) HIR dari Pasal 195 RBG.
PENGHALANG KEWARISAN DALAM PASAL 173 HURUF (A) KOMPILASI HUKUM ISLAM Fithriani, Ahda
Syariah: Jurnal Hukum dan Pemikiran Vol 15, No 2 (2015)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.236 KB) | DOI: 10.18592/syariah.v15i2.547

Abstract

The presence of Article 173 (a) Compilation of Islamic Law brought changes in Indonesia because Islamic inheritance particularly attempted murder and persecution to enter weight as a barrier inheritance. Previously, jurists agreed only three things that make an unobstructed heir to inherit that slavery, religious differences, and murder. Through the viewpoint of Islamic law, attempted murder and persecution weight of a renewal in Islamic law which is supported by one of the methods of ijtihad is sadd al-zari'at. Methods sadd al-zari'at closed the road for someone to expedite the distribution of the estate with attempted murder and severe persecution against muwarris. Through this method, the inheritance rights of the offender will be hindered because of his actions.
ASPEK SOSIOLOGIS FIKIH IMAM AL-SYAFI’I Mufid, Moh.
Syariah: Jurnal Hukum dan Pemikiran Vol 16, No 1 (2016)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2744.483 KB) | DOI: 10.18592/sy.v16i1.1428

Abstract

Products qaul al-qadim law and qaul al-Jadid indicate a change in the product of ijtihad. This paper will address these two problems: How is the social setting ofqaulal-qadim and qaul al-Jadid birth? How is the sociological aspects of the changes of ijtihad al-Shafi'i? The results of this paper show that the social setting that surrounds al-Shafi'i both in Iraq and Egypt, does not affect ijtihad al-Shafi'i methodologically. However, the differences between the circumstances of the Iraq-Egypt potential as new in the spirit of ijtihadqaul al-Jadid by examining the old methods of ijtihad in qaulqadim.

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