4 research outputs found
TINJAUAN HUKUM SYARIAH TERHADAP PAJAK PERTAMBAHAN NILAI
No full textAbstrak
Pajak merupakan kontribusi masyarakat kepada negara atau pemerintah yang terkait erat dengan kepemilikan, hasil perolehan, harga beli barang, dan faktor-faktor ekonomi lainnya. Akan tetapi tantangan utama yang sering dihadapi masyarakat saat ini adalah ketika mereka hendak membeli produk atau makanan. Dalam proses pembelian, pembeli dikenai PPN sebesar 10% oleh penjual, sebagaimana tertera dalam nota pembelian. Dalam tulisan ini penulis menggunakan presfektif ilmu halal dalam Islam. Tujuan penelitian ini adalah untuk memperoleh jawaban dari proses pajak pembeli kepada penjual dalam presfektif ilmu halal dalam Islam dan bagaimana pendapat ulama terkait masalah ini. Penelitian ini menerapkan pendekatan kualitatif yang cenderung bersifat deskriptif, khususnya dalam bentuk penelitian kepustakaan. Dalam proses pengumpulan data, peneliti menggunakan metode dokumentasi untuk mendapatkan informasi yang sangat rinci. Data dikumpulkan dari sumber-sumber pustaka yang telah dikaji, diperbaiki kata-kata yang kurang tepat, dan kemudian diuraikan secara terperinci sesuai dengan kerangka penelitian yang telah ditetapkan sebelumnya dalam bagian sub-bab yang relevan. Dari penelitian ini didapatkan hasil bahwa pajak diperbolehkan dalam islam akan tetapi dengan syarat tidak menyampingkan prinsisp-prinsip hukum islam, serta digunakan untuk kemaslahatan masyarakat karena pajak dipungut dari masyarakat untuk masyarakat. Akan tetapi dalam presfektif islam pemungutan PPN yang dibebankan kepada pembeli maka penjualnya hukumnya haram lighairihi atau faktor luar, sebaiknya di hindari.
Kata Kunci : Pajak, Penjual, Pembeli, Produk, Makanan
Abstract
Tax is a community contribution to the state or government which is closely related to ownership, income, purchase price of goods, and other economic factors. However, the main challenge that people often face today is when they want to buy products or food. In the purchasing process, the buyer is subject to a 10% VAT by the seller, as stated in the purchase note. In this article the author uses the perspective of halal science in Islam. The aim of this research is to obtain answers to the buyer-seller tax process from the perspective of halal science in Islam and what the ulama think regarding this issue. This research applies a qualitative approach which tends to be descriptive, especially in the form of library research. In the data collection process, researchers used documentation methods to obtain very detailed information. Data is collected from library sources that have been reviewed, corrected for inaccurate words, and then described in detail in accordance with the research framework previously established in the relevant sub-chapter. From this research, the results obtained show that taxes are permitted in Islam but on condition that they do not disregard the principles of Islamic law, and are used for the benefit of society because taxes are collected from the community for the community. However, in the Islamic perspective, collecting VAT is charged to the buyer, so the seller is considered haram lighairihi, or external factors should be avoided.
Keywords: Tax, Seller, Buyer, Product, Foo
Political Polarization and Traditional Folktales: Examining Conflicts in the Legend of Mirah-Golan
No full textThe folktales of Mirah and Golan in Ponorogo, East Java, Indonesia, are deeply embedded with cultural and social values, reflecting political polarity closely linked to group conflicts and dynamics. This journal analyzes the political polarization depicted in these folktales by identifying the groups involved, their political ideologies, and the forms of conflict that emerge from these ideological divides. Using a qualitative approach and narrative analysis, the study explores the underlying meanings and messages within the tales of Mirah and Golan. The analysis reveals that these folktales illustrate conflicts and group dynamics resulting from divergent political perspectives. These narratives highlight the political polarization experienced by communities within the stories and echo similar phenomena observed in contemporary political landscapes. By examining these folktales, the research sheds light on how historical and cultural narratives can mirror and inform our understanding of current political issues, providing valuable insights into the nature of political conflicts and group interactions in historical and modern contexts.
Medical Waste Management Innovation Based on Thermal and Chemical Degradation of Polymers
No full textThe massive growth of healthcare services, particularly post-COVID-19, has significantly increased volumes of hazardous polymer-based and infectious medical waste. Conventional methods like open incineration pose environmental and health risks due to toxic emissions and incomplete sterilization, highlighting an urgent need for safer, efficient, and sustainable management innovations. This study analyzes the effectiveness of thermal (pyrolysis, gasification) and chemical (depolymerization, Advanced Oxidation Processes/AOPs) degradation technologies through qualitative library research. Data from credible sources (indexed journals, WHO/UNEP reports, government policies; 2018–2025) were descriptively-critically and comparatively analyzed. Results demonstrate that controlled thermal degradation reduces waste volume by 90%, neutralizes pathogens at 400–800°C, and converts waste into valuable products (syngas, bio-oil), while chemical approaches (catalysts, AOPs) decompose polymers at the molecular level and neutralize heavy metals/organic contaminants without dioxin emissions. Integrating both technologies via capacity-based regional clustering and blended finance schemes proved technically-economically feasible. Contributions include: (1) Policy recommendations for the Ministry of Health/Environment to standardize green technologies; (2) Technology-as-a-Service business models for healthcare facilities; (3) Collaborative implementation frameworks (government-private-academia) supporting SDGs and Indonesia’s 2045 Golden Vision through pollution prevention, circular economy, and improved public health outcome
THE DYNAMICS OF QUR'ANIC TAFSIR IN INDONESIA: HISTORICAL PERIODIZATION AND THE ROLE OF LOCAL SCHOLARS
No full textThe history of Qur'anic exegesis in Indonesia has developed dynamically alongside the process of Islamization in the Nusantara, which faced linguistic and cultural challenges. The Arabic Qur'an was translated and interpreted for communities with diverse local languages, necessitating the integration of Islamic values with local wisdom. This study aims to delineate the periodization of the development of Qur'anic exegesis in Indonesia, covering the classical to premodern periods, and to explore the contributions of Islamic scholars in contextualizing Islamic teachings to meet societal needs. Employing a qualitative descriptive method and a library research approach, this study analyzes ancient manuscripts, works of Nusantara scholars, and modern literature. The findings indicate that the development of Qur'anic exegesis in Indonesia can be divided into four main periods, each with distinct characteristics, ranging from the dominant influence of the Middle East in the classical period to the emergence of inclusive exegesis rooted in Nusantara culture during the premodern period. The innovations of Nusantara scholars in blending Islamic teachings with local traditions, such as using local languages in exegesis, are highlighted as key efforts to broaden public understanding. The novelty of this research lies in its in-depth analysis of the adaptation of exegesis to the socio-cultural context of the Nusantara, demonstrating that Qur'anic exegesis serves not only as a means of understanding religion but also as a dynamic guide relevant to the changing times. This study makes a significant contribution to the field of Qur'anic exegesis and Islamic studies in Indonesia, emphasizing the importance of contextual approaches in understanding sacred texts.
