Pub Date : 2022-06-30DOI: 10.30631/alrisalah.v22i1.1118
W. Widaningsih, S. Suhariningsih, Sihabuddin Sihabuddin, Budi Santoso
Preparing the partnership agreement must comply with the rules for the parties to get guarantees and legal protection. The rules must meet the preliminary requirements, such as understanding the transaction object and background, compiling its outline, recognizing the partners, and formulating the agreement principles. The partnership agreement must also have a signature, as well as rights and obligations. This normative study aimed to analyze the partnership agreement rules as legal protection. The results showed that the partnership agreement rules contain all the parties need as legal certainty and protection.
{"title":"Legal Protection for the Partnership Agreement Parties","authors":"W. Widaningsih, S. Suhariningsih, Sihabuddin Sihabuddin, Budi Santoso","doi":"10.30631/alrisalah.v22i1.1118","DOIUrl":"https://doi.org/10.30631/alrisalah.v22i1.1118","url":null,"abstract":"Preparing the partnership agreement must comply with the rules for the parties to get guarantees and legal protection. The rules must meet the preliminary requirements, such as understanding the transaction object and background, compiling its outline, recognizing the partners, and formulating the agreement principles. The partnership agreement must also have a signature, as well as rights and obligations. This normative study aimed to analyze the partnership agreement rules as legal protection. The results showed that the partnership agreement rules contain all the parties need as legal certainty and protection.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131228612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper aims to prove that after attending the Marriage Preparation Course, the prospective wives and husbands of the course participants feel the extraordinary benefits of attending the Marriage Preparation Course. Because the material presented is very relevant and vital as a provision in living household life. This paper reports the research results on implementing Marriage Preparation Courses among Muslims in Pekanbaru, Riau and Christians in Yogyakarta. These two objects result from selecting the best performance in carrying out the Marriage Preparation Course. This research includes qualitative research with a juridical approach and uses the theory of the legal system. The result of the study is that the implementation of a good Marriage Preparation Course can give a positive impression and knowledge to the course participants. The participants stated the importance of prospective wives and husbands taking Marriage Preparation Courses. This course assists candidates in dealing with the romance of domestic life in the future, especially if the material also provides testimonials of the couples. One problem to solve by working couples is not being able to get permission from the workplace to take courses. Hopefully, there will be a policy from the government that requires workplaces to permit workers to take courses in the future.
{"title":"Marriage Preparation Courses in Indonesia: Comparative Study of Muslims and Christians","authors":"Samin Batubara, Khoiruddin Nasution, Jumni Nelli, Syamruddin Nasution, Sobhan Sobhan, Kholidah Kholidah","doi":"10.30631/alrisalah.v22i1.1231","DOIUrl":"https://doi.org/10.30631/alrisalah.v22i1.1231","url":null,"abstract":"This paper aims to prove that after attending the Marriage Preparation Course, the prospective wives and husbands of the course participants feel the extraordinary benefits of attending the Marriage Preparation Course. Because the material presented is very relevant and vital as a provision in living household life. This paper reports the research results on implementing Marriage Preparation Courses among Muslims in Pekanbaru, Riau and Christians in Yogyakarta. These two objects result from selecting the best performance in carrying out the Marriage Preparation Course. This research includes qualitative research with a juridical approach and uses the theory of the legal system. The result of the study is that the implementation of a good Marriage Preparation Course can give a positive impression and knowledge to the course participants. The participants stated the importance of prospective wives and husbands taking Marriage Preparation Courses. This course assists candidates in dealing with the romance of domestic life in the future, especially if the material also provides testimonials of the couples. One problem to solve by working couples is not being able to get permission from the workplace to take courses. Hopefully, there will be a policy from the government that requires workplaces to permit workers to take courses in the future.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"5 21","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120808718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.30631/alrisalah.v22i1.1229
H. A. Labibah
The quick spread of the Covid-19 pandemic weakened the economy and led to the non-performance of debtors’ obligations because their business did not run smoothly during the period. Several business actors with homologated PKPU peace were hindered or prevented from achieving their aims including the force majeure qualifications associated with the Covid-19 pandemic. Therefore, this normative legal research conducted through statutory, conceptual, and case approaches was used to assess this situation. The findings showed that a debtor can request to restructure the homologation implementation based on the force majeure of the Covid-19 pandemic but the request needs to be based on the agreement between the debtor and creditor using Article 1338 paragraph (1) of the Civil Code as the premise. It was discovered from the PT Berlian Tenker case that the agreement was conducted without requiring further re-homologation in the court because the UUK-PKPU is not applicable in the matter due to the fact that the Covid-19 pandemic is a national disaster classified as a relative force majeure.
{"title":"Restructuring of Debt Payment Obligation Suspension Agreements Homologated Due to Covid-19 Non-Natural Disasters","authors":"H. A. Labibah","doi":"10.30631/alrisalah.v22i1.1229","DOIUrl":"https://doi.org/10.30631/alrisalah.v22i1.1229","url":null,"abstract":"The quick spread of the Covid-19 pandemic weakened the economy and led to the non-performance of debtors’ obligations because their business did not run smoothly during the period. Several business actors with homologated PKPU peace were hindered or prevented from achieving their aims including the force majeure qualifications associated with the Covid-19 pandemic. Therefore, this normative legal research conducted through statutory, conceptual, and case approaches was used to assess this situation. The findings showed that a debtor can request to restructure the homologation implementation based on the force majeure of the Covid-19 pandemic but the request needs to be based on the agreement between the debtor and creditor using Article 1338 paragraph (1) of the Civil Code as the premise. It was discovered from the PT Berlian Tenker case that the agreement was conducted without requiring further re-homologation in the court because the UUK-PKPU is not applicable in the matter due to the fact that the Covid-19 pandemic is a national disaster classified as a relative force majeure.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133050855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.30631/alrisalah.v22i1.1122
Lisa Analisa, Kamarusdiana Kamarusdiana, N. Adhha
This study aims to analyze the concept of rehabilitation of addicts at BABESREHAB BNN Lido West Java so that obstacles and challenges in the implementation of rehabilitation for narcotics addicts can be identified with the help of empirical normative analysis. This research also aims to analyze the actualization – in social rehabilitation, especially the mental coaching room. This research was a legal research with an interdisciplinary socio-legal study. The author uses this study model in order to describe legal issues more meaningfully from both a theoretical and practical point of view. This research was conducted at the Rehabilitation Center of the National Narcotics Agency (BABESREHAB BNN Lido West Java) Lido because this rehabilitation institution is a large rehabilitation center directly owned by the government, which was suspected to have made a major contribution to the success of rehabilitation in accordance with applicable laws and policies. This study also uses a mixed methodology consisting of reviewing legal documents and government policies and institutions under it, focus group discussions, and semi-structured interviews. This study also uses an ethnographic content analysis approach known as Ethnographic Content Analysis (ECA). Research informants consisted of 7 practitioner staff and 4 informants from rehabilitation residents. This study concludes that rehabilitation in Indonesia still requires attention from all parties, government, private, and family in solving all obstacles and challenges in its implementation. The allegation that the Lido National Narcotics Agency Rehabilitation (BABESREHAB BNN Lido West Java) which is directly controlled by the government, has contributed greatly to the success of rehabilitation in accordance with the law, applicable policy, as well as - not yet fully confirmed. This study found several problems in the implementation of rehabilitation, namely, (1) there is no reach out for prospective rehabilitation residents, (2) there are still dilemmas in forced rehabilitation, resident motivation, and vocational training (3) limited number of functional personnel, (4) lack of awareness legal and policy context, (5) Islamic mental development curriculum is not yet comprehensive.
本研究旨在分析BABESREHAB BNN西爪哇丽都戒毒中心的戒毒概念，通过实证规范分析，找出实施戒毒过程中存在的障碍和挑战。本研究也旨在分析社会康复，特别是心理辅导室的实施情况。本研究是一项跨学科的社会法学研究。作者使用这一研究模式，是为了从理论和实践的角度更有意义地描述法律问题。这项研究是在国家麻醉品局的康复中心(BABESREHAB BNN Lido West Java) Lido进行的，因为这个康复机构是一个由政府直接拥有的大型康复中心，它被怀疑对按照适用的法律和政策成功的康复做出了重大贡献。本研究还采用了一种混合方法，包括审查法律文件、政府政策和机构、焦点小组讨论和半结构化访谈。本研究还使用了一种称为民族志内容分析(ECA)的民族志内容分析方法。研究举报人包括7名执业人员和4名康复住院医师。本研究的结论是，印度尼西亚的康复仍然需要各方，政府，私人和家庭的关注，以解决实施中的所有障碍和挑战。有指控称，由政府直接控制的丽都国家毒品康复机构(BABESREHAB BNN丽都西爪哇)根据法律、适用政策以及-尚未完全证实-对康复工作的成功作出了巨大贡献。本研究发现，在康复实施中存在以下几个问题:(1)对潜在康复居民的接触不足;(2)在强制康复、居民动机和职业培训方面仍存在困境;(3)职能人员数量有限;(4)缺乏法律和政策背景意识;(5)伊斯兰心理发展课程尚不全面。
{"title":"Implementation of Rehabilitation for Narcotics Addicts in Positive Legal Perspective and Islamic Law","authors":"Lisa Analisa, Kamarusdiana Kamarusdiana, N. Adhha","doi":"10.30631/alrisalah.v22i1.1122","DOIUrl":"https://doi.org/10.30631/alrisalah.v22i1.1122","url":null,"abstract":"This study aims to analyze the concept of rehabilitation of addicts at BABESREHAB BNN Lido West Java so that obstacles and challenges in the implementation of rehabilitation for narcotics addicts can be identified with the help of empirical normative analysis. This research also aims to analyze the actualization – in social rehabilitation, especially the mental coaching room. This research was a legal research with an interdisciplinary socio-legal study. The author uses this study model in order to describe legal issues more meaningfully from both a theoretical and practical point of view. This research was conducted at the Rehabilitation Center of the National Narcotics Agency (BABESREHAB BNN Lido West Java) Lido because this rehabilitation institution is a large rehabilitation center directly owned by the government, which was suspected to have made a major contribution to the success of rehabilitation in accordance with applicable laws and policies. This study also uses a mixed methodology consisting of reviewing legal documents and government policies and institutions under it, focus group discussions, and semi-structured interviews. This study also uses an ethnographic content analysis approach known as Ethnographic Content Analysis (ECA). Research informants consisted of 7 practitioner staff and 4 informants from rehabilitation residents. This study concludes that rehabilitation in Indonesia still requires attention from all parties, government, private, and family in solving all obstacles and challenges in its implementation. The allegation that the Lido National Narcotics Agency Rehabilitation (BABESREHAB BNN Lido West Java) which is directly controlled by the government, has contributed greatly to the success of rehabilitation in accordance with the law, applicable policy, as well as - not yet fully confirmed. This study found several problems in the implementation of rehabilitation, namely, (1) there is no reach out for prospective rehabilitation residents, (2) there are still dilemmas in forced rehabilitation, resident motivation, and vocational training (3) limited number of functional personnel, (4) lack of awareness legal and policy context, (5) Islamic mental development curriculum is not yet comprehensive.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121472070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.30631/alrisalah.v22i1.1210
Nur Ibadi, E. Hardi
This paper aims to analyze human trafficking victims in the zakat distribution discourse in six philanthropic institutions in East Java and to describe the supporting and inhibiting factors in determining human trafficking victims as riqab. Human trafficking victims have not been touched by the zakat system in Indonesia, while the number of victims has simultaneously increased. This paper utilizes a field study that uses primary data from in-depth interviews with top leaders of six zakat institutions under the National Amil Zakat Agency. In addition, this paper also uses secondary data sourced from documentation and annual reports released by the research object. This paper concludes that, firstly, victims of human trafficking have met the criteria to be zakat recipients on behalf of riqab. Although in practice in the field, no East Java zakat institution distributes zakat to victims of human trafficking. Second, East Java zakat institutions have the potential for proportional support to distribute zakat in the name of riqab to victims of human trafficking. Its implementation still encounters obstacles but can be overcome with the current potential.
{"title":"Is Human Trafficking's Victim Receive Zakat as Riqab?: Zakat Distribution at East Java Philanthropic Organizations","authors":"Nur Ibadi, E. Hardi","doi":"10.30631/alrisalah.v22i1.1210","DOIUrl":"https://doi.org/10.30631/alrisalah.v22i1.1210","url":null,"abstract":"This paper aims to analyze human trafficking victims in the zakat distribution discourse in six philanthropic institutions in East Java and to describe the supporting and inhibiting factors in determining human trafficking victims as riqab. Human trafficking victims have not been touched by the zakat system in Indonesia, while the number of victims has simultaneously increased. This paper utilizes a field study that uses primary data from in-depth interviews with top leaders of six zakat institutions under the National Amil Zakat Agency. In addition, this paper also uses secondary data sourced from documentation and annual reports released by the research object. This paper concludes that, firstly, victims of human trafficking have met the criteria to be zakat recipients on behalf of riqab. Although in practice in the field, no East Java zakat institution distributes zakat to victims of human trafficking. Second, East Java zakat institutions have the potential for proportional support to distribute zakat in the name of riqab to victims of human trafficking. Its implementation still encounters obstacles but can be overcome with the current potential.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133411527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to describe the penetration of international economic law in the development of the cyber notary concept in Indonesia. The development of the world today, which has entered the Industrial Revolution 4.0, has forced international law to develop the idea of a cyber notary. It needs to be conducted because Indonesia has no legal instrument to regulate cyber notaries. This study adopts legal research conducted to examine the problem in a normative juridical approach where the author examines various laws and regulations because normative juridical conceptualizes law as a written norm and is poured into legislation used as a benchmark for the community. The study results indicate that various legal instruments have been established, such as legal norms regarding Cyber Notaries in Indonesia, which are contained in the Act, in particular a. Law No. 2 of 2014 concerning amendments to Law No. 30 of 2004 concerning the Position of a Notary. Law No. 11 of 2008 concerning Information and Electronic Transactions (UU ITE), Law No. 40 of 2007 concerning Limited Liability Companies.
{"title":"Penetration of International Economic Law in the Development of the Cyber Notary Concept in Indonesia","authors":"Ikhsan Lubis, Tarsisius Murwadji, Detania Sukarja, Rosmalinda Rosmalinda","doi":"10.30631/alrisalah.v22i1.868","DOIUrl":"https://doi.org/10.30631/alrisalah.v22i1.868","url":null,"abstract":"This study aims to describe the penetration of international economic law in the development of the cyber notary concept in Indonesia. The development of the world today, which has entered the Industrial Revolution 4.0, has forced international law to develop the idea of a cyber notary. It needs to be conducted because Indonesia has no legal instrument to regulate cyber notaries. This study adopts legal research conducted to examine the problem in a normative juridical approach where the author examines various laws and regulations because normative juridical conceptualizes law as a written norm and is poured into legislation used as a benchmark for the community. The study results indicate that various legal instruments have been established, such as legal norms regarding Cyber Notaries in Indonesia, which are contained in the Act, in particular a. Law No. 2 of 2014 concerning amendments to Law No. 30 of 2004 concerning the Position of a Notary. Law No. 11 of 2008 concerning Information and Electronic Transactions (UU ITE), Law No. 40 of 2007 concerning Limited Liability Companies.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"463 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123653697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.30631/alrisalah.v21i2.917
Diana Alfianti, M. Amrullah, Fanny Tanuwijaya, Hari Utomo
This study focuses on the specialized rehabilitation of military personnel who have been convicted of narcotics crimes. Its aim was to comprehend the meaning, urgency, and concept of rehabilitating individuals within the military who have been found guilty of such crimes. To achieve this aim, the methodology used is normative legal study with statutory, contextual, case-based, and comparative approaches. Furthermore, the legal sources utilized consisted of both primary and secondary legislation. The results obtained from this study showed that rehabilitation for incarcerated military personnel involved in narcotic crimes corresponds to an endeavor aimed at providing exceptional rehabilitation specifically tailored to their circumstances. It is also important to note that the urgency of rehabilitation is closely related to the vested interest of the military in continuing the rehabilitation process, aligning with the initial recommendation. The state should, hence, give careful consideration to the implementation of specialized medical and social rehabilitation programs for military personnel who have been convicted of narcotic crimes. It is of utmost importance to establish a comprehensive framework within military agencies to facilitate the execution of medical and social rehabilitation measures for military members involved in narcotics offenses, including the necessary funding. In conclusion, the imposition of specialized rehabilitation measures, in conjunction with imprisonment, is essential for military personnel that are convicted of these crimes before their reintegration into society. This approach makes the state responsible for addressing the repercussions of their actions and providing tailored rehabilitation support to prevent any lingering resentment, minimize the risk of their recruitment by adversaries of the state, and enable their potential contributions if required in the future.
{"title":"Specialized Rehabilitation of Military Personnel Convicted of Narcotics Crimes: A Normative Legal Study","authors":"Diana Alfianti, M. Amrullah, Fanny Tanuwijaya, Hari Utomo","doi":"10.30631/alrisalah.v21i2.917","DOIUrl":"https://doi.org/10.30631/alrisalah.v21i2.917","url":null,"abstract":"This study focuses on the specialized rehabilitation of military personnel who have been convicted of narcotics crimes. Its aim was to comprehend the meaning, urgency, and concept of rehabilitating individuals within the military who have been found guilty of such crimes. To achieve this aim, the methodology used is normative legal study with statutory, contextual, case-based, and comparative approaches. Furthermore, the legal sources utilized consisted of both primary and secondary legislation. The results obtained from this study showed that rehabilitation for incarcerated military personnel involved in narcotic crimes corresponds to an endeavor aimed at providing exceptional rehabilitation specifically tailored to their circumstances. It is also important to note that the urgency of rehabilitation is closely related to the vested interest of the military in continuing the rehabilitation process, aligning with the initial recommendation. The state should, hence, give careful consideration to the implementation of specialized medical and social rehabilitation programs for military personnel who have been convicted of narcotic crimes. It is of utmost importance to establish a comprehensive framework within military agencies to facilitate the execution of medical and social rehabilitation measures for military members involved in narcotics offenses, including the necessary funding. In conclusion, the imposition of specialized rehabilitation measures, in conjunction with imprisonment, is essential for military personnel that are convicted of these crimes before their reintegration into society. This approach makes the state responsible for addressing the repercussions of their actions and providing tailored rehabilitation support to prevent any lingering resentment, minimize the risk of their recruitment by adversaries of the state, and enable their potential contributions if required in the future.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126033244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.30631/alrisalah.v21i2.821
Novi Febriyanti
In Muslim communities of East Java, taxpayers lack knowledge about the management, regulation, and calculation of zakat as a tax deduction. This gap in understanding impedes effective use of zakat funds for community improvement. Therefore, this study aimed to find out the challenges faced in implementing zakat management as a deduction from taxable income of Muslim communities in East Java and propose how to tackle them. A qualitative approach was used, focusing on analyzing phenomena in their natural setting. To get a comprehensive analysis of phenomenology related to the zakat management mechanism, data collection techniques, including observation, interviews, and documentation, were used. The results showed that the management of zakat as a deduction from taxable income involves zakat through official organizations recognized by the Government, including BAZNAS (National Board of Zakat) and LAZ (Zakat Collection and Distribution Organizations). Once the muzakki fulfill their tax obligations, they receive a zakat Payment Receipt (BSZ) that can be attached to the Tax return (SPT) when paying taxes. As a result, the taxable income is directly reduced by the actual amount of zakat paid, which can lead to tax savings. Low awareness of zakat payment, reluctance to pay zakat, and lack of complete trust in BAZNAS and LAZ organizations were the challenges encountered in implementing zakat deductions. Other challenges include a limited number of BAZNAS/LAZ organizations that are recognized by the government, insufficient socialization and education on Law No. 23 of 2011 regarding zakat management, less significant tax reduction, and differences in interpretation when calculating the deduction of taxable income on zakat income.
{"title":"Enhancing the Effectiveness of the Zakat Management System to Reduce Taxable Income for Muslim Communities in East Java","authors":"Novi Febriyanti","doi":"10.30631/alrisalah.v21i2.821","DOIUrl":"https://doi.org/10.30631/alrisalah.v21i2.821","url":null,"abstract":"In Muslim communities of East Java, taxpayers lack knowledge about the management, regulation, and calculation of zakat as a tax deduction. This gap in understanding impedes effective use of zakat funds for community improvement. Therefore, this study aimed to find out the challenges faced in implementing zakat management as a deduction from taxable income of Muslim communities in East Java and propose how to tackle them. A qualitative approach was used, focusing on analyzing phenomena in their natural setting. To get a comprehensive analysis of phenomenology related to the zakat management mechanism, data collection techniques, including observation, interviews, and documentation, were used. The results showed that the management of zakat as a deduction from taxable income involves zakat through official organizations recognized by the Government, including BAZNAS (National Board of Zakat) and LAZ (Zakat Collection and Distribution Organizations). Once the muzakki fulfill their tax obligations, they receive a zakat Payment Receipt (BSZ) that can be attached to the Tax return (SPT) when paying taxes. As a result, the taxable income is directly reduced by the actual amount of zakat paid, which can lead to tax savings. Low awareness of zakat payment, reluctance to pay zakat, and lack of complete trust in BAZNAS and LAZ organizations were the challenges encountered in implementing zakat deductions. Other challenges include a limited number of BAZNAS/LAZ organizations that are recognized by the government, insufficient socialization and education on Law No. 23 of 2011 regarding zakat management, less significant tax reduction, and differences in interpretation when calculating the deduction of taxable income on zakat income.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125527137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.30631/alrisalah.v21i2.799
Arief Rahman, Danang Wahyu Muhammad
The institutions involved in fiduciary guarantee services are constantly and continuously developing due to the increasing and evolving needs of the surrounding community. This directly impacts the people defaulting on their fiduciary guarantees or unable to repay their debts. In this case, debt transfers are often observed, requiring a down payment or guarantee money for the first one or two months. Debtors also commonly struggle to make subsequent payments, as they prioritize new goods or other secondary needs. This leads to defaults on transactions initiated by the debtor, ultimately causing harm to the creditor institution in terms of transferring fiduciary guarantee objects. Therefore, this study aims to compare the regulation of fiduciary guarantee objects transfer from the perspective of Islamic law. In this case, a qualitative research approach was employed by conducting a normative juridical analysis. A comparison was also carried out between the doctrines of formal and Islamic law within the local community. The results obtained are expected to minimize instances of default by debtors and protect the interests of creditors when transferring the objects of fiduciary guarantees in the future.
{"title":"Legal Review of the Execution of Movable Objects Based on Fiduciary Guarantees Against Default Debtors from the Perspective of Islamic Law","authors":"Arief Rahman, Danang Wahyu Muhammad","doi":"10.30631/alrisalah.v21i2.799","DOIUrl":"https://doi.org/10.30631/alrisalah.v21i2.799","url":null,"abstract":"The institutions involved in fiduciary guarantee services are constantly and continuously developing due to the increasing and evolving needs of the surrounding community. This directly impacts the people defaulting on their fiduciary guarantees or unable to repay their debts. In this case, debt transfers are often observed, requiring a down payment or guarantee money for the first one or two months. Debtors also commonly struggle to make subsequent payments, as they prioritize new goods or other secondary needs. This leads to defaults on transactions initiated by the debtor, ultimately causing harm to the creditor institution in terms of transferring fiduciary guarantee objects. Therefore, this study aims to compare the regulation of fiduciary guarantee objects transfer from the perspective of Islamic law. In this case, a qualitative research approach was employed by conducting a normative juridical analysis. A comparison was also carried out between the doctrines of formal and Islamic law within the local community. The results obtained are expected to minimize instances of default by debtors and protect the interests of creditors when transferring the objects of fiduciary guarantees in the future.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117268526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-28DOI: 10.30631/alrisalah.v20i2.644
Hariya Toni
This paper discusses a community empowerment-based zakat program run by the BAZNAS (National Amil Zakat Agency) of Bengkulu Province as well as proves the flexibility of the classical maqāṣid al-sharīʻa in responding to modern development that have not been analyzed by previous researchers. In addition, this paper argues that institutionalizing zakat is not a "bureaucratization of sharia" as stated by Asep Saepuddin Jahar. This paper uses principles of field studies that are corroborated with relevant literature sources. This paper shows that programs initiated by the BAZNAS of Bengkulu Province such as 'Bengkulu takwa', 'healthy Bengkulu', 'smart Bengkulu', and 'prosperous Bengkulu' are an implementation of maqāṣid al-sharīʻa in responding to modern development. These programs demonstrate that preserving religion (al-dīn), soul (al-nafs), intellect (al-ʿaql), lineage (al-nasl), and property (al-māl) in the classical maqāṣid al-sharīʻa discourse is not static, but dynamic. This dynamism can be interpreted as the prosperity of religion, soul, lineage, intellect, and people's property. Thus, this paper argues that institutionalizing zakat is neither a "bureaucratization of sharia" nor merely matching the classical maqāṣid al-sharīʻa with the modern context. Furthermore, it is a waṣīla for the welfare of the people in a structured and measured manner.
{"title":"Zakat Institution and Maqasid al-Shariʻa: A Study of a Community Empowerment-Based Zakat Program Run by the BAZNAS Bengkulu Province","authors":"Hariya Toni","doi":"10.30631/alrisalah.v20i2.644","DOIUrl":"https://doi.org/10.30631/alrisalah.v20i2.644","url":null,"abstract":"This paper discusses a community empowerment-based zakat program run by the BAZNAS (National Amil Zakat Agency) of Bengkulu Province as well as proves the flexibility of the classical maqāṣid al-sharīʻa in responding to modern development that have not been analyzed by previous researchers. In addition, this paper argues that institutionalizing zakat is not a \"bureaucratization of sharia\" as stated by Asep Saepuddin Jahar. This paper uses principles of field studies that are corroborated with relevant literature sources. This paper shows that programs initiated by the BAZNAS of Bengkulu Province such as 'Bengkulu takwa', 'healthy Bengkulu', 'smart Bengkulu', and 'prosperous Bengkulu' are an implementation of maqāṣid al-sharīʻa in responding to modern development. These programs demonstrate that preserving religion (al-dīn), soul (al-nafs), intellect (al-ʿaql), lineage (al-nasl), and property (al-māl) in the classical maqāṣid al-sharīʻa discourse is not static, but dynamic. This dynamism can be interpreted as the prosperity of religion, soul, lineage, intellect, and people's property. Thus, this paper argues that institutionalizing zakat is neither a \"bureaucratization of sharia\" nor merely matching the classical maqāṣid al-sharīʻa with the modern context. Furthermore, it is a waṣīla for the welfare of the people in a structured and measured manner.","PeriodicalId":366373,"journal":{"name":"Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123507879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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