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Zakat and tax regulation in the perspective of Maslahah Mursalah: Comparative study of Indonesia and Malaysia
Get PDFABSTRACT
Zakat and taxes are two things that must be paid by citizens who are Muslim. This results in a double payment burden. The governments in Indonesia and Malaysia then manage policies through the regulation of zakat and taxes. Because the regulation regarding zakat and tax did not exist during the Messenger of Allah, the author analyzes this regulation in the perspective of maslahah mursalah.
In this study there are two formulations of problems, namely: 1) How is the regulation of zakat and taxes in Indonesia and Malaysia?; and 2) How is the regulation of zakat and taxes in Indonesia and Malaysia in the perspective of maslahah mursalah?
This research is a normative juridical research or library research, which is research that has a focus on examining several applicable rules or norms. This research uses comparative law approach as an approach. The primary legal material used in writing this research is in the form of law. The technique of collecting legal materials used is the study of documents. The method of analysis of normative legal research includes 3 steps, including: identification of legal facts; legal examination or discovery that has a connection with legal facts; and application of law (regulation) to legal facts.
Based on research, it can be argued that Indonesia and Malaysia have equation and differences in zakat and tax arrangements. Both countries apply tax deductions on zakat payments with the provisions applicable in each country. Regulations regarding zakat and taxes in Indonesia are in Law No. 23 of 2011 about Zakat Management and in Law Number 36 of 2008 about Income Tax, where gross income tax can be deducted from zakat payments. In Malaysia, the enactment of zakat in the tax law is based on Article 6A paragraph 3 of the Income Tax Act 1967, whereby the payment of zakat in Malaysia can reduce the tax burden by up to 100%. Meanwhile, when viewed from the principles of benefit, zakat and tax arrangements in Indonesia and Malaysia can be declared to be in accordance with the principles that have been agreed upon by the Ulama Malikiyyah and Hanabillah
ABSTRAK
Zakat dan pajak merupakan dua hal yang wajib dibayarkan oleh warga negara yang beragama Islam. Hal ini mengakibatkan adanya beban pembayaran ganda. Pemerintah di Indonesia dan Malaysia kemudian mengatur kebijakan melalui pengaturan zakat dan pajak. Karena pengaturan mengenai Zakat dan Pajak ini belum ada pada masa Rasulullah, maka penulis melakukan analisis mengenai pengaturan ini dalam perspektif maslahah mursalah.
Dalam penelitian ini terdapat dua rumusan masalah, yaitu: 1) Bagaimana pengaturan zakat dan pajak di Indonesia dan Malaysia?; dan 2) Bagaimana pengaturan zakat dan pajak di Indonesia dan Malaysia dalam perspektif maslahah mursalah?
Penelitian ini adalah penelitian yuridis normatif atau library research, penelitian yang berfokus mengkaji kaidah atau norma yang berlaku. Penelitian ini menggunakan comparative law approach sebagai sebuah pendekatan. Bahan hukum primer yang digunakan dalam penulisan penelitian ini berupa undang-undang. Studi dokumen sebagai teknik pengumpulan bahan hukum. Metode analisis penelitian hukum normatif meliputi 3 langkah, diantaranya: identifikasi fakta hukum; pemeriksaan atau penemuan hukum yang memiliki keterkaitan dengan fakta hukum; dan penerapan hukum (peraturan) terhadap fakta hukum.
Berdasarkan pada penelitian dapat dikemukakan bahwa Indonesia dan Malaysia memiliki persamaan juga perbedaan dalam pengaturan zakat dan pajak. Kedua negara sama-sama menerapkan pengurangan pajak atas pembayaran zakat dengan ketentuan yang berlaku di masing-masing negara. Pengaturan mengenai zakat dan pajak di Indonesia ada di dalam UU No. 23 Tahun 2011 tentang Pengelolaan Zakat dan pada UU Nomor 36 Tahun 2008 tentang Pajak Penghasilan, dimana pajak penghasilan bruto dapat dikurangi dari pembayaran zakat. Di Malaysia, diberlakukannya zakat dalam undang-undang pajak didasarkan pada Pasal 6A ayat 3 Undang-Undang Pajak Penghasilan Tahun 1967, dimana pembayaran zakat di Malaysia dapat mengurangi beban pajak hingga 100%. Sedangkan, apabila dilihat dari kemaslahatan, pengaturan zakat dan pajak di Indonesia dan Malaysia bisa dinyatakan telah sesuai dengan prinsip-prinsip yang telah disepakati Ulama Malikiyyah dan Hanabillah.
مستخلص البحث
الزكاة والضرائب شيئان يجب أن يدفعهما المواطنون المسلمون. وهذا يؤدي إلى عبء المدفوعات المزدوجة. ثم تنظم الحكومات في إندونيسيا وماليزيا السياسات من خلال ترتيبات الزكاة والضرائب. ولأن هذا التنظيم المتعلق بالزكاة والضريبة لم يكن موجودا في زمن رسول الله، يحلل المؤلف هذا الترتيب من منظور المصلحة المرسلة.
في هذه الدراسة هناك صيغتان للماسالا ، وهما: 1) كيف يتم تنظيم الزكاة والضرائب في إندونيسيا وماليزيا؟ و 2) كيف يتم تنظيم الزكاة والضرائب في إندونيسيا وماليزيا من منظور مصلحة؟
هذا البحث هو بحث قانوني معياري أو بحث مكتبي ، وهو بحث يركز على فحص العديد من القواعد أو المعايير القابلة للتطبيق. تستخدم هذه الدراسة منهج القانون المقارن كمنهج. المواد القانونية الأساسية المستخدمة في كتابة هذا البحث هي في شكل قانون. تقنية جمع المواد القانونية المستخدمة هي دراسة الوثائق. تتضمن طريقة تحليل البحث القانوني المعياري 3 خطوات ، بما في ذلك: تحديد الحقائق القانونية. الفحص القانوني أو الاكتشاف الذي له صلة بالوقائع القانونية ؛ وتطبيق القوانين (اللوائح) على الوقائع القانونية.
بناء على البحث ، يمكن القول أن إندونيسيا وماليزيا لديهما معادلة واختلافات في ترتيبات الزكاة والضرائب. يطبق كلا البلدين خصومات ضريبية على مدفوعات الزكاة مع الأحكام المطبقة في كل بلد. اللوائح المتعلقة بالزكاة والضرائب في إندونيسيا موجودة في القانون رقم 23 لعام 2011 بشأن إدارة الزكاة وفي القانون رقم 36 لعام 2008 بشأن ضريبة الدخل ، حيث يمكن خصم ضريبة الدخل الإجمالية من مدفوعات الزكاة. في ماليزيا ، يستند سن الزكاة في قانون الضرائب إلى المادة 6 أ الفقرة 3 من قانون ضريبة الدخل لعام 1967 ، حيث يمكن أن يؤدي دفع الزكاة في ماليزيا إلى تقليل العبء الضريبي بنسبة تصل إلى 100٪. وفي الوقت نفسه ، عند النظر إليها من مبادئ المنفعة ، يمكن إعلان ترتيبات الزكاة والضرائب في إندونيسيا وماليزيا وفقا للمبادئ التي اتفق عليها العلماء المالكية والحنابيلة
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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