6 research outputs found
ANALISIS YURIDIS PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DALAM PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH
No full textThe requirement of the Value Added Tax (PPN/ Pajak Pertambahan Nilai) on the murabahah endowment at the Islamic banking has created legal problems and led to the Islamic banking insolvency or ruin. Such ruin will mainly results from the fact that the murabahah product at the Islamic banking is not compatible with the credit applied in the conventional banking that is freed from the PPN. This is ironic as the existence of the Islamic banking is badly needed within the Indonesian society to become an alternative to the financial conventional institution or system. On the other hand, it must be openly acknowledged that the entitlement of tax, including PPN, which constitutes the source of national income, is truly necessitate, as when the murabahah product is freed from PPN, the income from the tax sector would be decreased. This article attempts to study and review this puzzling problem through legal and juridical approach.The requirement of the Value Added Tax (PPN/ Pajak Pertambahan Nilai) on the murabahah endowment at the Islamic banking has created legal problems and led to the Islamic banking insolvency or ruin. Such ruin will mainly results from the fact that the murabahah product at the Islamic banking is not compatible with the credit applied in the conventional banking that is freed from the PPN. This is ironic as the existence of the Islamic banking is badly needed within the Indonesian society to become an alternative to the financial conventional institution or system. On the other hand, it must be openly acknowledged that the entitlement of tax, including PPN, which constitutes the source of national income, is truly necessitate, as when the murabahah product is freed from PPN, the income from the tax sector would be decreased. This article attempts to study and review this puzzling problem through legal and juridical approach
Konsep dan Aplikasi Akad Murâbahah pada Perbankan Syariah di Indonesia
No full textAbstract: The Concept and Application of Murâbahah Contracts in Syariah Banking in Indonesia. Murâbahah, which constitutes any type of amânat sale in Islamic law, is the predominant contract scheme utilized in Syariah banking practice in Indonesia. However, in practice, murabahah has undergone many modifications in comparison with the basic concept in classical muamalat fiqh. Ulamas do not object those modifications which do not contravene the basic principles of Islamic law. However, many models for modification have sparked debate, due to being done exclusively to fulfill formal judicial provisions, for the sake of reviewing the effectiveness and efficiency of banking administration. The following article will analyse a number of these models and their backgrounds, as well as their goals in altering the murâbahah scheme in classical fiqh to be practiced in syariah banking, while clarifying the usage of the murâbahah scheme for a number of models of syariah financing and banking.Kewords: murâbahah, murâbahah li al-âmir bi al-syirâ’, PPNAbstrak: Konsep dan Aplikasi Akad Murâbahah pada Perbankan Syariah di Indonesia. Murâbahah yang merupakan salah jenis jual beli yang bersifat amanah dalam hukum Islam merupakan skema akad yang paling dominan digunakan dalam praktik perbankan syariah di Indonesia. Namun dalam praktiknya, murabahah telah mengalami banyak modifikasi di bandingkan konsep dasarnya yang ada dalam fikih muamalat klasik. Modifikasi ini ada yang tidak menimbulkan persoalan dari sisi prinsip-prinsip dasar hukum Islam sehingga para ulama tidak merasa keberatan, tetapi tidak sedikit model modifikasi yang menimbulkan perdebatan karena dilakukan semata-mata untuk memenuhi ketentuan formal yuridis demi pertimbangan efektivitas dan efisiensi administrasi perbankan. Tulisan berikut akan mengulas pelbagai model dan latar belakang serta motif perubahan skema murâbahah dalam fikih klasik ketika dipraktikan di perbankan syariah, di samping menjelaskan penggunaan skema murâbahah untuk pelbagai model pembiayaan di perbankan syariahKata Kunci: murâbahah, murâbahah li al-âmir bi al-syirâ’, PPNDOI: 10.15408/ajis.v12i1.967</p
Konsep dan Aplikasi Akad Murâbahah pada Perbankan Syariah di Indonesia
No full textKonsep dan Aplikasi Akad Murâbahah pada Perbankan Syariah di Indonesia. Murâbahah yang merupakan salah jenis jual beli yang bersifat amanah dalam hukum Islam merupakan skema akad yang paling dominan digunakan dalam praktik perbankan syariah di Indonesia. Namun dalam praktiknya, murabahah telah mengalami banyak modifikasi di bandingkan konsep dasarnya yang ada dalam fikih muamalat klasik. Modifikasi ini ada yang tidak menimbulkan persoalan dari sisi prinsip-prinsip dasar hukum Islam sehingga para ulama tidak merasa keberatan, tetapi tidak sedikit model modifikasi yang menimbulkan perdebatan karena dilakukan semata-mata untuk memenuhi ketentuan formal yuridis demi pertimbangan efektivitas dan efisiensi administrasi perbankan. Tulisan berikut akan mengulas pelbagai model dan latar belakang serta motif perubahan skema murâbahah dalam fikih klasik ketika dipraktikan di perbankan syariah, di samping menjelaskan penggunaan skema murâbahah untuk pelbagai model pembiayaan di perbankan syariah
Aplikasi jaminan dalam akad mudharabah di perbankan syariah
No full textBuku ini berisi tentang aplikasi jaminan dalam akad mudharabah di perbankan syariahvi, 85 hlm.: ilus ; 20 cm
THE SUITABILITY OF SHARIA LIFE INSURANCE POLICY FOR POJK NO. 69/POJK.05/2016 AND POJK NO. 72/POJK.05/2016
No full textThe increasing of sharia insurance companies have sprung up in Indonesia. However, in their policy contracts there are still some parts that are not in accordance with sharia principles. This mismatch can cause information distortion that can harm customers or sharia insurance participants. The Sharia Insurance Policy as a form of written contract between the insurance company and the customer or the insurance participant should duly follow sharia principles in order to avoid the elements that forbid it, therefore in Indonesia the policy making must follow the legislation, namely Financial Services Authority Regulation No.69 / POJK.05 / 2016 (hereinafter abbreviated as POJK No.69 / POJK.05 / 2016) and the Financial Services Authority Regulation No.72 / POJK.05 / 2016 (hereinafter abbreviated as POJK No.72 / POJK.05 / 2016) as the basis of the rule legislation describing the standardization of sharia policy contracts. This study uses qualitative methods, the data used in the form of primary, secondary, and non-legal materials. The technique used is in the form of content analysis with the theme of normative juridical research that analyzes legal principles and systematics, and how much the level of synchronization of ABC Islamic sharia insurance products at PT. XYZ against POJK No.69 / POJK.05 / 2016 and POJK No.72 / POJK.05 / 2016. The results of this study concluded that generally the ABC Islamic Sharia insurance policy PT. XYZ is in accordance with POJK No.69 / POJK.05 / 2016 and POJK No.72 / POJK.05 / 2016, but there are some peculiarities in this policy so that it still needs to be questioned about the welfare side
