Ibrahim Abubakar
Abubakar Tatari Ali Polytechnic, India

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Interfaith Marriage Between a Muslim Man and a Woman from People of the Book According to Article 40 C of the Compilation of Islamic Law (Analysis of Decision Number: 959/Pdt.P/2020/PN. Bdg., Dated. 2 December 2020 Firman Arief Irvani; Amin Songgirin; Ibrahim Abubakar
Legalis : Journal of Law Review Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/legalis.v1i1.10

Abstract

Interfaith marriage is a very sensitive issue to discuss. The debate over the rules for interfaith marriages is caused by differences in interpretation of the verses of the Koran which explain the laws of marriage. Scholars agree that the marriage of a Muslim woman to a non-Muslim man is invalid. Regarding the marriage of Muslim men to non-Muslim women, there are differences of opinion. If the woman is a Mushrik woman then the marriage is invalid, whereas if the woman is a People of the Book, there are still scholars who view the marriage as valid and there are also those who view it as invalid. With various considerations, both from the verses of the Koran, the hadith of the Prophet Muhammad, and the rules of fiqh, the Compilation of Islamic Law (KHI) as a guide for Religious Court judges to decide cases regarding matters of marriage, inheritance and waqf among Muslims has prohibited firmly and clearly the marriage of a Muslim man to a woman from the People of the Book and vice versa, the marriage of a Muslim woman to a man from the People of the Book. The result of this prohibition is that children resulting from interfaith marriages are classified as illegitimate children who do not have any relationship with their father and only have a civil relationship with their mother.
Implementation of Retail Selling Price Tariff Policy in Order to Increase Cigarette Excise Revenue at Kppbc Pasar Baru North Jakarta in 2022 King Depa Sianturi; Ibrahim Abubakar
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.51

Abstract

This research aims to analyze the implementation of the Retail Selling Price Tariff Policy in Increasing Excise Revenues and to determine the obstacles and efforts made to overcome the obstacles faced in implementing the Retail Selling Price Tariff Policy. The research was conducted at KPPBC TMP C Pasar Baru, North Jakarta using a qualitative approach and the data obtained was the result of interviews with informants and documentation. The results of the research can be concluded that the Implementation of the Retail Selling Price Tariff Policy has been running optimally in increasing excise revenue, which can be proven by the large value of Realization of Excise Revenue in the Implementation of the Retail Selling Price Tariff Policy. In its implementation, there are obstacles faced in the form of technical obstacles from internal and external parties. To overcome the obstacles that occur, preventative efforts are made by providing information and direction to Taxpayers and the Public to fulfill and comply with the provisions that have been given to minimize misunderstanding of the objectives of the Tariff Policy in its implementation.