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Journal : FENOMENA: Jurnal Penelitian

Pemikiran Quraish Shihab Tentang Ayat-Ayat Ekonomi Muhammad Iswadi
FENOMENA Vol 5 No 2 (2013): FENOMENA Vol 5 No 2, 2013
Publisher : LP2M UIN Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.54 KB) | DOI: 10.21093/fj.v5i2.237

Abstract

This study was conducted to examine further the commentary of economy passages Quraish Shihab’s work and the thoughts position of Quraish Shihab among other Islamic economic thoughts. This study outlines two theories, namely, (1) theory of economic study; and (2) paradigms and methods of interpretation. Based on the paradigms and methods of interpretation in a social science, economic passage commentary conducted by Quraish Shihab using maudhu’I method is categorized in the social definition paradigm that means contextual and functional commentary. Generally, Islamic economic thoughts of Quraish Shihab belongs to the Islamic economic study in the normative scope which means to the efforts to explain basic philosophy or normative of an economic study which is based on the Islamic guidance referring to the standard guidelines of Qur’an and Hadith. However, in a certain aspect, Quraish Shihab’s thoughts is different from that of mainstream Islamic economic thoughts particularly related to the interpretation of usury which is related to the interest. Quraish Shihab is inclined to think that interest is not the same as usury. However, Quraish Shihab has almost the same thoughts as the mainstream Islamic economic thoughts in terms of Islam and development issues, poverty, alms and alms amyl.
Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Muhammad Birusman Nuryadin; Muhammad Iswadi
FENOMENA Vol 8 No 2 (2016): FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M UIN Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.069 KB) | DOI: 10.21093/fj.v8i2.645

Abstract

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.