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SALAM: Jurnal Sosial dan Budaya Syar-i
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 23561459     EISSN : 26549050     DOI : 10.15408
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other
SALAM: Jurnal Sosial dan Budaya Syar-i (ISSN 2356-1459) is a national journal published by the Faculty Sharia and Law Syarif Hidayatullah State Islamic University of Jakarta, INDONESIA. The focus is to provide readers with a better understanding of Indonesia social and sharia culture and present developments through the publication of articles, research reports, and book reviews. SCOPE of SALAM: Jurnal Sosial dan Budaya Syar-i specializes in Indonesian social and sharia culture, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. SCOPE of SALAM: Jurnal Sosial dan Budaya Syar-i specializes in Indonesian social and sharia culture, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 1, No 1 (2014)" : 12 Documents clear
MASLAHAT MEMELIHARA HARTA DALAM SISTEM EKONOMI ISLAM Iswandi, Andi
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 1, No 1 (2014)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v1i1.1522

Abstract

Abstract: The Benefits of Maintaining Property in Islamic Economic System. property in the Islamic economic system has an important position. Related in business activities of economic and ritual worship, in  Sharia maqoshid, preserve or maintain the property is one of important point. It is the intent and purpose of God in order to give the benefit of the people to pray to serve as guidelines in the business and dealing with. The benefit in preserving and maintaining the property is an economic system that has been set by Allah swt. Economic system does not belong by any religion other than Islam. This system provides guidance on how humans earn their living, consuming materials, conduct transactions, distribute assets, and conduct religious activities like charity, donation and alms. Keywords: Benefits, Maintaining Property, Sharia Maqoshid, Islamic Economic System Abstrak: Maslahat Memelihara Harta Dalam Sistem Ekonomi Islam. Harta di dalam sistem ekonomi Islam memiliki kedudukan yang penting. Dalam kaitannya dengan kegiatan bisnis ekonomi dan ritual ibadah, harta diperhatikan betul, sehingga di dalam maqoshid syariah menjadikannya salah satu point penting yaitu, memelihara atau menjaga harta. Hal ini adalah maksud dan tujuan Tuhan dalam rangka memberikan kemaslahatan kepada manusia untuk kiranya dijadikan sebagai pedoman di dalam berbisnis dan bermuamalah. Kemaslahatan di dalam memelihara ataupun menjaga harta merupakan sistem ekonomi yang diberikan Allah Swt., yaitu sistem ekonomi yang tidak dimiliki oleh agama lain selain agama Islam. Sistem inilah yang memberikan pedoman bagaimana manusia mencari nafkah, mengkonsumsi materi, melakukan transaksi jual-beli, mendistribusikan harta, dan melakukan kegiatan ibadah seperti zakat, infak dan sedekah. Kata Kunci: maslahat, memelihara harta, maqoshid syariah, sistem ekonomi IslamDOI:10.15408/sjsbs.v1i1.1522
AKSI BOIKOT PAJAK MENURUT HUKUM ISLAM Arip Purkon
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 1, No 1 (2014)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v1i1.1529

Abstract

Abstract: Tax Boycott According to Islamic law. Taxes are the largest source of state revenue. Budget development and government operations have a heavy reliance on taxes. However, in tax management is often found in cases involving criminal tax among other tax officials. This has led to the decline in public confidence in the tax administration and thus creating a discourse of boycott taxes. This tax boycott called by various groups, individuals, community leaders, Non Governmental Organizations (NGOs) to religious organizations. This paper discusses the boycott of the tax according to Islamic law. The first thing to be discussed is how the legality of the tax and the historical development of various charges in Islam. A study on the boycott taxes according to Islamic law is used mursalah mashlahah theory and sadd al-dzari'ah. Keywords: Taxation, Islamic Law, Mashlahat, Sadd al-dzari'ah, State Abstrak: Aksi Boikot Pajak Menurut Hukum Islam. Pajak merupakan sumber pendapatan negara terbesar. Anggaran pembangunan dan operasional pemerintahan mempunyai ketergantungan yang besar pada pajak. Namun dalam pengelolaan pajak seringkali ditemukan kasus pidana pajak yang melibatkan antara lain pegawai pajak. Hal ini menimbulkan turunnya kepercayaan publik terhadap pengelolaan pajak sehingga lahirlah wacana aksi boikot pajak. Aksi boikot pajak ini diserukan oleh berbagai kalangan, baik individu, tokoh masyarakat, Lembaga Swadaya Masyarakat (LSM) sampai organisasi keagamaan. Tulisan ini membahas aksi boikot pajak tersebut menurut hukum Islam. Hal pertama yang dibahas adalah bagaimana legalitas pajak dan sejarah perkembangan berbagai pungutan di dalam Islam. Kajian tentang aksi boikot pajak menurut hukum Islam ini menggunakan teori mashlahah mursalah dan sadd al-dzari’ah.  Kata Kunci: Pajak, Hukum Islam, Mashlahat, Sadd al-Dzari’ah, NegaraDOI:10.15408/sjsbs.v1i1.1529

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