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All Journal Ensiklopedia of Journal Menara Ilmu Ensiklopedia Social Review Yustisi: Jurnal Hukum dan Hukum Islam Jurnal Pengabdian Masyarakat Bestari (JPMB)
Edi Haskar
Universitas Muhammadiyah Sumatera Barat
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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HUBUNGAN PAJAK DAN ZAKAT MENURUT PERSPEKTIF ISLAM Edi Haskar
Menara Ilmu Vol 14, No 2 (2020): VOL. XIV NO. 2 APRIL 2020
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v14i2.1879

Abstract

In many countries, tax is one of the main foreign exchange earners in supporting national development so that it becomes a collection that has logical consequences in living as a society, nation and state as a reflection of justice and prosperity. Taxes are imposed on every citizen who has the obligation to pay taxes. In the teachings of Islam there are groups of people who are obliged to spend a small portion of their wealth as zakat, ie those who have been categorized as able to give alms. Zakat means to issue a certain amount of assets owned to be given to people who are entitled to receive it, materially zakat can create economic growth for people poor people. Called zakat because it contains hope to obtain blessings, cleanse the soul and cultivate it with various virtues, zakat can also foster cleanliness and blessing on possessions. During the time of Rasulullah and Khulafaurrosidin Zakat was imposed on residents who were Muslim, while taxes were imposed on non-Muslim residents, so that no population was affected by the dual obligation of zakat and tax. Basically, the purpose of tax and zakat is the same, namely as a source of funds to create a just and prosperous society that is equitable and sustainable between material and spiritual needs. Basically, taxes are used to finance activities in the development sector and sector, as well as the distribution of zakat to mustahik, especially the poor and the poor, is expected to support economic life so that it can help national economic development. Keywords: Tax, zakat, Islamic law.
FAKTOR-FAKTOR KETIDAK PATUHAN WAJIB PAJAK DALAM KEWAJIBAN MEMBAYAR PAJAK Edi Haskar
Ensiklopedia Sosial Review Vol 4, No 2 (2022): Volume 4 No 2 Juni 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v4i2.1174

Abstract

Pajak merupakan sektor vital yang sangat berpengaruh terhadap pendapatan Negara. Pajak dibebankan kepada setiap warga Negara yang memiliki kewajiban membayar pajak. Seiring berjalannya waktu, semakin banyak warga Negara yang memiliki kewajiban perpajakan. Dan pada kenyataannya masih banyak Wajib Pajak yang belum memenuhi kewajiban perpajakan. Ini didasarkan pada kesadaran Wajib pajak yang masih kurang akan pentingnya melaksanakan kewajiban perpajakan. Hasil penelitian menunjukkan bahwa, faktor-faktor ketidakpatuhan Wajib Pajak dalam membayar pajak yaitu, karena kurangnya pemahaman mengenai peraturan perpajakan, kurangnya penegakan sanksi perpajakan. Kemudian kesadaran Wajib Pajak yang belum memahami akan manfaat dari pajak, serta pelayanan pajak yang belum maksimal.
EFEKTIFITAS KEWENANGAN DINAS PERHUBUNGAN MENERBITKAN ANDALALIN BERDASARKAN PERATURAN MENTERI NOMOR 17 TAHUN 2021 Resha Diah Yomeika; Edi Haskar; Fery Chofa
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 1 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.1929

Abstract

The research background is that regional spatial planning is one of the problems in urban development today. The development of the city is quite fast with a fairly rapid population growth as well, so environmental issues are becoming an issue that is quite urgent in discussions about environmental sustainability for future generations. Spatial planning is important, so every province, city/regency must have rules that will guide spatial planning and become a reference for implementing development. the spatial planning of the city of Bukittinggi. The aim of the research is to find out the effectiveness of the authority of the Transportation Service in issuing Andalin Documents based on Ministerial Regulation Number 17 of 2021 concerning the Implementation of a Traffic Impact Analysis in the City of Bukittinggi and to find out what are the obstacles and efforts faced in the Effectiveness of the authority of the Transportation Service in issuing Andalin Documents. The research method used by the author is Juridical Empirical with descriptive analytical research specifications. Administrative arrangements have been effective, as evidenced by the developer before constructing the building he has applied for a building permit (IMB) to the Investment, One-Stop, Industry and Manpower Agency (DPMPTSPPTK). Constraints in the Effectiveness of the Authority of the Transportation Service in Issuing Andalan Documents Based on Ministerial Regulation Number 17 of 2021 concerning the Implementation of Traffic Impact Analysis in the City of Bukittinggi Certified consultants in Indonesia, especially in West Sumatra It is very rare because to get a reliable traffic analysis certificate you have to take a test held by held by the ministry of transportation, consultants and developers offer an agreement on the price of the Andalalin document, between the consultant and the developer the time the agreement for the completion of the Andalalin document is mostly not in accordance with the time promised or agreed, the developer sometimes carries out the construction first without taking care of a building permit (IMB) ) the developer should take care of the building permit (IMB) first and then carry out the construction. In its implementation it is less effective, because the recommendations in the Andalan document are not implemented by the developer. Examples include parking locations that are not accommodated (hotels/supermarkets)
From Bullying to Cyberbullying: Typology, Dialectics and Mitigation of MAN 1 Students, Tanah Datar Regency, West Sumatra Province Edi Haskar; Anggun Lestari Suryamizon; Ghita Sandra Amalia Alfian; Sophie Hanna Putri; Ayu Nabila; Riza Yanda Putri; M Haekal Febrian
Jurnal Pengabdian Masyarakat Bestari Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v2i10.6151

Abstract

This service aims to provide an understanding of cyberbullying which often affects school students. The object of this service is located at MAN 1 Tanah Datar Regency, West Sumatra Province with the target being grade 12 students. In fact, they have experienced cyberbullying and admitted to having done it several times. The method for implementing this service consists of 4 (four) stages, namely Stage I analysis of the field situation of the service object, Stage II execution of the service implementation, Stage III discussion and evaluation, and Stage IV publishing the results of the service. The results of the service found that there was not yet sufficient digital literacy to prevent cyberbullying and they did not know that cyberbullying was a type of criminal act. This service contribution is able to increase literacy while providing education and mitigation for students.
ASPEK PENEGAKAN HUKUM TERHADAP PELANGGARAN IZIN MENDIRIKAN BANGUNAN RUKO DI KOTA BUKITTINGGI BERDASARKAN UNDANG-UNDANG NO. 28 TAHUN 2002 Sony Saputra; Edi Haskar; Nessa Fajriyana Farda
YUSTISI Vol 11 No 1 (2024)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v11i1.16218

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan masyarakat dalam melakukan izin mendirikan bangunan yang sesuai dengan Undang-Undng Nomor 28 Tahun 2002 Tentang Bangunan Gedung disandingkan Peraturan Daerah Nomor 1 Tahun 2015 Tentang Bangunan Gedung. Bukittingi sebagai kota kecil dan bersejarah melakoni kota perdagangan dan kota wisata mempunyai persoalan komplek dalam hal pembangunan rumah toko dan pemanfaatan ruang privat maupun ruang publik. Pokok bahasan adalah peran lembaga hukum dalam menjamin keadilan, kepastian hukum dan kemanfaatan terhadap perlindungan hukum masyarakat Kota Bukittinggi dalam menciptakan masyarakat yang humanis dan taat hukum. Pendekatan yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif analitis. Pada penelitian ini pengumpulan data dilakukan dengan metode studi pustaka dan studi dokumen. Instrumen yang digunakan pada penelitian ini yaitu: observasi, wawancara, dan survei. Metode penarikan kesimpulan ditafsirkan menurut analisa penulis terhadap hasil observasi, wawancara, dan studi kepustakaan. Penulis menemukan unsur-unsur yang menghalangi penegakan hukum tata negara di bidang bangunan gedung di Bukittinggi dipengaruhi oleh perilaku masyarakat yang berdasarkan alas hak yang ada, mendirikan bangunan ruko tanpa perizinan administratif dari pemerintah dengan berbagai aspek. Jika dibandingkan landasan filosofis dalam pembentukan peraturan perundang-undangan yaitu Pancasila dan Undang-Undang Dasar 1945 yang mencita-citakan melindungi seluruh rakyat Indonesia, memajukan kesejahteraan umum, maka terhadap pembentukan peraturan turunan dari undang-undang harus mengakomodir pola perilaku budaya masyarakat agar hukum memberi kenyamanan buat semua berdasarkan keadilan, kepastian hukum dan kemanfaatan. Pembuat peraturan-perundang-undangan wajib mengkaji persoalan persoalan dalam masyarakat dalam pembaruan hukum yang sesuai tuntutan zaman. Kata kunci: hukum bangunan gedung; pelanggaran masyarakat; pembentukan peraturan perundang-undangan.
Co-Authors Anggun Lestari Suryamizon Ayu Nabila Fery Chofa Ghita Sandra Amalia Alfian M Haekal Febrian Nessa Fajriyana Farda Resha Diah Yomeika Riza Yanda Putri Sony Saputra Sophie Hanna Putri