Al-Risalah : Jurnal Imu Syariah dan Hukum
The journal Al-Risalah contains works whose material focuses on the results of research and thoughts related to the development of scientific disciplines, both sharia and legal disciplines in general. Also works covering thoughts that integrate religious disciplines (sharia) and legal disciplines in general. The scope of this journal includes: Jurisprudence Ushul al-Fiqh Tafseer and Ulumul Quran Hadith and Ulumul Hadith Islamic Politics and Thought International Relations in Islam Civil law Criminal law International law
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UPAYA KEARAH REALISASI TARGET PENERIMAAN PAJAK
Ashabul Kahpi
Al-Risalah VOLUME 20 NO 1, MEI (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/al-risalah.v20i1.14190
AbstrakPajak merupakan primadona penerimaan dihampir semua negara termasuk Indonesia. Nyaris sebagian besar biaya pembangunan dan pembelanjaan bersumber dari pajak dan mengandalkan penerimaan pajak. Secara garis besarnya pendapatan dan pengeluaran tersebut disusun dan direncanakan melalui RAPBN. Namun permasalahannya kemudian adalah target penerimaan pajak yang telah ditetapkan lebih banyak meleset dibandingkan realisasi penerimaan itu sendiri. Adapun penulisan ini hendak membahas permasalahan tersebut berdasarkan beberapa teori yang telah ada, diantaranya teori tujuan, teori kepatuhan dan teori sanksi. Dengan menggunakan pendekatan kepustakaan ( penelitian Pustaka) dan metode korelatif hendak diketahui hubungan teori-teori tersebut dengan realisasi penerimaan pajak. Teori kepatuhan terkait dengan teori sanksi dan selanjutnya terkait pula pada teori tujuan. Bahwa untuk merealisasikan target penerimaan pajak sangat dibutuhkan kepatuhan WP. Adapun sanksi merupakan salah satu upaya menjamin adanya kepatuhan tersebut.
KEBERADAAN POLISI SANTRI DALAM ORGANISASI KEPOLISIAN RESOR DI KOTA PALOPO
Ilham Laman
Al-Risalah VOLUME 20 NO 1, MEI (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/al-risalah.v20i1.13100
The police are one government agency established to maintain security and public order, as well as provide security and peace for the community. This role is carried out based on Law number 2 of 2002. This role is then leading to defining the vision and mission of the police as an institution to protect, guide, and serve the public, as well as to enforce the law. Accordingly, the police strive to create innovations for society by applying several programs to maintain their duties. For instance, both the city police of Palopo and the regional police of Sulawesi Selatan initiate a program called “Polisi Santri” referring to the group of police officers who have adequate Islamic knowledge in the institution. This program aims to make people feel secure and to enhance their spiritual knowledge. Besides, it also becomes an alternative for the criminals who will be guided based on Islamic teachings and approaches to prevent them for doing the same mistakes, to create a safe environment, and to prevent any disturbances in the community
CERMINAN LEGITIMASI PEMERINTAHAN ISLAM DI MASA PANDEMI
Subehan Khalik
Al-Risalah VOLUME 20 NO 1, MEI (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/al-risalah.v20i1.15328
This paper is an attempt to make a comparison between the Islamic government and the Jokowi government in dealing with a pandemic. By using descriptive explanatory methods to solve the problem of popular support to the government through the granting of legitimacy to power. The long journey of the Islamic government in the historical stage illustrates the solidity and expertise of the rulers to win the sympathy of the people. The Prophet's time was the beginning of the Islamic government in which the Prophet played two functions; as head of the State and holder of the highest religious authority. The two forces were united in the Prophet until his death and continued by his companions afterward, but the pattern of the Prophet's power was no longer the same as his companions. When friends hold the reins of power, they must try to win the sympathy of the people to get the legitimacy of power. That is why religious languages are always maintained for generations to maximize the function of the authorities as holders of religious authority. Facing a pandemic, two things must always unite, namely; the full authority of the government and religious authority to get the legitimacy of power. The purpose of writing is to provide input to the government to win the hearts of the majority Muslim population to gain the legitimacy of their power and be a strong grip of the government is facing the co-19 pandemic
PEMBALIKAN BEBAN PEMBUKTIAN TERHADAP TINDAK PIDANA AL-QADZF PERSPEKTIF HUKUM PIDANA ISLAM
Hamzah Hasan
Al-Risalah VOLUME 20 NO 1, MEI (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/al-risalah.v20i1.15250
Tindak pidana tuduhan zina (jarῖmah al-Qadzf) merupakan kejahatan yang sangat berbahaya, karena dapat merusak sendi-sendi kehidupan umat manusia, meruntuhkan martabat manusia, merusak dan membunuh karakter manusia. jenis kejahatan seperti ini dalam hukum pidana Islam menjadi satu dari jenis kejahatan yang proses peradilannya menggunakan pembuktian secara terbalik. Studi ini bertujuan untuk memberi jawaban bahwa hukum acara pidana Islam telah mempraktikkan proses pembuktian terbalik jauh sebelum dikenal hukum acara pidana nasional. Misalnya kisah Nabi Yῦsuf yang digugat oleh Zulaikha dengan tuduhan telah melakukan perbuatan serong. Yῦsuf menolak tuduhan itu yang membuat kesulitan petinggi kerajaan Mesir untuk memutuskannya, muncul saksi dari kalangan istana yang menjelaskan jika baju Yῦsuf koyak di bagian depan berarti Yῦsus yang berbuat serong pada Zulaikha, tetapi jika baju Yῦsuf itu koyak di bagian belakang berarti Zulaikha yang memaksa Yῦsuf. Data yang digunakan sebagai bahan analisis adalah data-data kepustakaan dan dokumen-dokumen tertulis, hasilnya yang menegaskan bahwa pembalikan beban pembuktian telah ada dalam hukum acara pidana Islam.
KONSEP KETIDAKADILAN GENDER PERSPEKTIF HUKUM ISLAM
Sippah Chotban;
Azis Kasim
Al-Risalah VOLUME 20 NO 1, MEI (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/al-risalah.v20i1.14464
Tujuan kajian penelitian ini adalah untuk mengeksplorasi konsep ketidakadilan perspektif hukum Islam. Pasalnya, belakangan ini jagat Indonesia secaman menjadi “laboratorium terbuka” bagi gerakan femenis (baik perorangan maupun terstruktur dalam bentuk lembaga yang lebih terorganisir dan masif) untuk melakukan apa yang dinama-istilahkan dengan “pengarusutamaan gender” dalam segenap aspek kehidupan bermasyarakat, berbangsa dan bernegara, bahkan kehidupan beragama sekalipun. Dalam kaitannya dengan Islam, gender dengan ragam teori dan alirannya secara kritis-dekontruktif mulai menyoroti konstruksi hukum Islam karena “mengandaikan” bahwa konstruksi hukum Islam bias gender, subordinatif dan partiarkis terhadap perempuan. Dengan demikian, kajian penelitian ini merupakan jenis library research (kajian penelitian kepustakaan) dengan menggunakan model analisis datanya bersifat eksploratif filosofis-kritis, yakni sebuah model analisis yang melakukan pembacaan secara mendalam dan kritis terhadap fokus kajian penelitian.
SYARI'AH : ANTARA HUKUM DAN MORAL
Nur Taufik Sanusi
Al-Risalah VOLUME 20 NO 1, MEI (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/al-risalah.v20i1.15782
The case of "Mr. Shaw "has generated a long debate about the existence of morals in law. This incident has sparked a long debate about Law and Morals. Law and Moral are two inseparable poles in the study of Islamic law, in contrast to the West which separates the two. According to Coulson, in the view of Islamic society, religious law and morality are often combined in the general philosophy of life. Actually there is a compulsion to obey morals as well as the obligation to carry out the law. But on the other hand, Coulson only pays attention to the lesser role played by the courts in carrying out Islamic (moral) behavior. For courts, there is a difference between legally enforceable regulations and morally desirable ones. The difference between Hanafi formalists and Hanbali moralists can be noted in the matter of legal trickery (Hiyal). According to Coulson Hiyal in this case it is not the same as hiyal which is known in the history of British law where the law is considered to exist from a contrived situation to be used as a procedural basis for the examination at hand, but in Islam, hiyal is truly legal trickery by the overt intention of avoiding the established thing from real law
KONSEPSI AGAMA ISLAM DALAM AL-QURAN
Ahmad Mujahid;
Haeriyyah Haeriyyah
Al-Risalah VOLUME 20 NO 1, MEI (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/al-risalah.v20i1.15071
The problem with the diversity of Muslims is a religion without essence. Religion without substance. Having religion without practicing religious law. Having religion with the practice of sharia but minus the essence of being religious. This issue is discussed using the maudhuiy interpretation approach. Starting from the verses that use the term al-Islam, whether followed by the term al-dien or not, it is found that Islam refers to two meanings and or two conceptions, namely Islam as a religious institution and Islam as the essence of teachings. True Muslims are religious, not only limited to adhering to Islam as a religious institution but actually grounding Islam as teaching, namely actualizing Islamic teachings universally and holistically in life and life.