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All Journal Journal of Tropical Life Science : International Journal of Theoretical, Experimental, and Applied Life Sciences JURNAL SISTEM INFORMASI BISNIS BIMASTER Mediator Jurnal Penelitian Komunikasi Berkala Kedokteran Muamalah Promotif: Jurnal Kesehatan Masyarakat Animal Production : Indonesian Journal of Animal Production JURNAL MEDIA INFORMATIKA BUDIDARMA UICELL Conference Proceeding Penelitian Pendidikan Geografi Humanika PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Jurnal Kesehatan Ibu dan Anak Aquacultura Indonesiana Dedikasi: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ilmu dan Teknologi Rekayasa Edukasi: Jurnal Ilmiah Pendidikan Anak Usia Dini Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi
Haryati Haryati
Jurusan Perikanan Fakultas Ilmu Kelautan dan Perikanan, Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Al-muamalah

 1 
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

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.
Co-Authors Afriansyah, Syafran Andi Bungawati, Andi Andriani,, Diyah Iis Arganita, Fidya Rahmadhany Asmar Yetty Zein, Asmar Yetty Assagaf, Ali CH Soenarjo, CH Dadang M Saleh, Dadang M Dudung Juhana Dwi Vernanda Edison Saade Egilistiani, Rahmita Eko Suhartono Erwin, Yolin Farida Samad Firdaus Hi Jahja Kunoli Hajri, Waode Syahrani Hani, Umi Isa, Mohamad Kusumawardhani, Erna Kusworo Adi La Ode Amaluddin, La Ode La Ode Nursalam, La Ode M Pangestu, M Maulina, Iin Mohammad Bakhriansyah Mohammad Iqbal MS Sumaryadi, MS Muhammad Ansar, Muhammad Muhammad Syahrizal Nugroho, Yohanes Sinung Nunu Nugraha Purnawan NURHAMSA MAHMUD Nurrasyidah, Ira Prayuana, Ratu Purba, Natalia Rachmawati W Siswadi, Rachmawati W Rian Piarna Rochmiatun, Siti ROSITA WONDAL Rudianda Sulaeman Saida, Saida Shinta Kartika Nur Aisah, Shinta Kartika SJA Setyawati, SJA Slamet Rahayu Sugiyatno Sugiyatno Suryono Suryono Sutarmo Sutarmo, Sutarmo Sutrisno, Sutrisno Taswin R Tagama, Taswin R Tri Herdiawan Apandi Yossi Oktorini Yuni Kusmiyati Yushinta Fujaya