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HAK PREFEREN ATAS PENAGIHAN UTANG PAJAK DALAM PERSPEKTIF HUKUM EKONOMI SYARI’AH Haryati, Haryati; Rochmiatun, Siti; Afriansyah, Syafran
Muamalah Vol 5 No 2 (2019): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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ABSTRACT This thesis departs from academic anxiety when Taxpayers have tax debt which is a debt to the state. In tax law, the state has a special position, namely preferential rights (formerly) to collection of tax debts compared to personal debt. Preferred rights owned by the state must take precedence when the Taxpayer has a debt between tax debt and other preferred creditors. If the preferential rights of other preferred creditors are impaired because of the country's preferential rights, then the losses suffered by the community will outweigh the benefits. This study aims to answer about how the position of the country's preferential rights on tax debt collection and how the position of the country's preferential rights to collection of tax debt in the perspective of shari'ah economic law. This type of research is normative research (library research/ library research). The data collection technique used in this study is through literature studies. The type of data used is qualitative data. The data source used is secondary data. Data analysis in this study used a qualitative descriptive method. The results of this study conclude that the position of the country's preferential rights on tax debt collection has a prioritized position, which is more than the other preferred creditors. When a taxpayer has a creditor who has equal rights, the country's preferential rights to collection of tax debts are the most special because they have the facility to pay priority. In Shari'ah economic law, regarding the position of the state's preferential rights over the collection of tax debts, the payment takes precedence. The priority scale for the payment of the tax debt owned by the state takes precedence over payment of personal debt. This is because the results of the tax payments are used for the benefit of many people. Keywords: preferential rights, tax debt.

PEMIKIRAN ADIWARMAN AZWAR KARIM TERHADAP KONSEP ECONOMIC VALUE OF TIME (2010-2018) DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH Elisafitri, Risma Okta; Junaidi, Heri; Afriansyah, Syafran
Muamalah Vol 6 No 2 (2020): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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The research entitled Adiwarman Azwar Karim's Thought Against the Concept of Economic Value of Time (2010-2018) in the Perspective of Islamic Economic Law, this departs from the main problem related to the difference in the value of money and time. Therefore, Adiwarman Azwar Karim offers the concept of Economic Value Of Time. This research is a library research (Library Research) with the primary source of books by Adiwarman Azwar Karim, namely Islamic Microeconomics (2010), Islamic Bank Islamic Fiqh Analysis and Finance (2016). Secondary sources are studied from books other than the character's original books, journals, websites, articles. In data collection, the steps taken were to collect Primary Data Sources and Secondary Data Sources then classify existing data, then arrange them systematically and become a conceptual framework for how Economic Value of Time in the Islamic economy with Adiwarman Azwar Karim's thought, then draw conclusions. The results of the study concluded that: (1) The concept of Economic Value of Time according to Adiwarman Azwar Karim is a concept where time has economic value, not money which has time value. The concept of Economic Value of Time Adiwarman Karim is a rebuttal to the Time Value of Money system, where the concept of Economic Value of Time is based on a standard calculation of money with no additional value. Meanwhile, Time Value of Money directs people to the value of profit from money to money with additional value (usury). (2) In the perspective of Islamic Economic Law, the concept of Time Value of Money is more acceptable than the concept of Time Value of Money because the concept of Time Value of Money, the calculation system uses a ratio (profit sharing), while the calculation system of Time Value of Money uses interest. The purpose of Islamic law is based on maintaining five important things based on a priority scale, namely: (1) preserving religion, (2) preserving the soul, (3) preserving reason, (4) preserving offspring and (5) maintaining property. Islamic law contains eternal fitriyah values based on solid principles, which will not change and will not be changed. Keywords: Adiwarman Azwar Karim, Economic Value of Time, Money

TINJAUAN HUKUM EKONOMI SYARIAH TERHADAP PERATURAN PRESIDEN NOMOR 76 TAHUN 2020 TENTANG PENGEMBANGAN KOMPETENSI KERJA MELALUI PROGRAM KARTU PRAKERJA Wulandari, Hindun; Antasari, Rr Rina; Afriansyah, Syafran
Muamalah Vol 7 No 1 (2021): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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ABSTRACT Unemployment is a serious problem that until now the Indonesian government has not been able to solve it. Like a younger sibling, unemployment and poverty areinseparable. Because with the increase in unemployment, the poverty level in this countrywill automatically increase. The government as the holder of policy authority is expectedto be able to play a role in overcoming unemployment and poverty problems. From these problems the authors are interested in taking the title of a thesis reviewof sharia economic law against presidential regulation number 76 of 2020 amendments topresidential regulation number 36 of 2020 concerning the development of work potentialthrough the pre-employment card program, which is to find out what is the legal basis froma philosophical point of view. , sociological, and juridical creation of pre-employmentcards, as well as a review of sharia economic law in terms of the principle of benefit andthe principle of justice. The results of this study are the philosophical foundation of this preemploymentcard policy. Realizing justice in the goals of the State, namely realizing the welfare of theIndonesian nation, from a sociological basis, namely to the people's need for decent workto achieve community welfare and from a juridical perspective, namely providing a clearlegal basis. against the corruption eradication commission that corruption destroys everyorder of life of a nation. and from the principle of benefit, namely helping to reducetraining costs borne by participants as well as getting training modules and in terms of theprinciple of justice, justice in terms of the pre-employment card program is only justice inincentive costs and facilities pre-employment card. Key words: Unemployment, Policy, Covid-19

TINJAUAN HUKUM EKONOMI SYARIAH TERHADAP AKAD PEMBERIAN BANTUAN SUBSIDI UPAH (BSU) KEPADA PEKERJA SWASTA YANG BERGAJI DIBAWAH 5 JUTA (Studi pada Pekerja Swasta PT. Indosat Palembang) Rema, Rema; Afriansyah, Syafran
Muamalah Vol 7 No 2 (2021): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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juta di PT Indosat Palembang pada akad pemberian bantuan subsidi upah (BSU) yang mewajibkan pemberian uang secara sukarela terhadap maneger. Penelitian ini termasuk penelitian lapangan, lalu jenis dan sumber data yang digunakan melalui pendekatan kualitatif berdasarkan pemahaman yang diberikan informan melalui wawancara, observasi, dan dokumentasi langsung ke obyek penelitian yang dijadikan sebagai data primer, adapun data sekunder yang akan digunakan berupa buku-buku primer yang dianggap representatif terhadap penelitiansebagai pelengkap data primer.Pemberian bantuan subsidi upah pada karyawan di PT Indosat disini akad nya belum jelas dari pihak PT Indosat meminta sebagian dari uang tersebut, hal ini yang membuat karyawan tidak menerima metode tersebut, mereka berharap tidak ada potongan dari bantuan yang sudah seharusnya diberikan oleh pemerintah. Sedangkan dalam Tinjauan Hukum Ekonomi Syariah akad ini sudah memenuhi rukun dan syarat hanya saja prakteknya tidak sesuai, seharus dalam akad ini menggunakan akad ridha’iyah, yaitu akad-akad yang dilakukan tanpa upacara tertentu dan terjadi karena keridhaan dua belah pihak, seperti akad pada umumnya.Kata Kunci : Bantuan Subsidi, Upah Buruh, Hukum Ekonomi Syariah

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