Paying alms is an obligation for Moslem who has completed the requirement and pillars. While paying income tax (PPh) is an obligation for Moslem as citizens. Therefore, Moslem bear double taxes that have to be paid. Does this research aim to prove how is the perspective of Kyai of Salaf’s Islamic Boarding School in Central Java relates to alms which has function to decrease the income tax? This research uses descriptive-qualitative. The respondents are Kyai of Salaf’s Islamic Boarding School in Central Java. The data collected through observation, interviews, and documentation. Data analysis uses synthesis descriptive method. This research shows the perspective of Kyai of Salaf’s Islamic Boarding School in Central Java generally agree that the paid of alms by Moslem through BAZNAS (National Alms Agency) has a function to decrease the income tax (PPh), because the alms of profession or income can be for all professionalism skills or job, the job can be in individual or group or other organizations that have halal income and already have reached minimum, so they have to pay the alms (nishab). Meanwhile the almsgiving distribution, better it is diverted from something consumptive to productive. Then the management of almsgiving uses transparent, accountable, and professional management. Keywords: Kyai of Salaf’s Islamic Boarding School; Alms; Income Tax. Abstrak Membayar zakat merupakan kewajiban bagi umat Islam yang sudah memenuhi syarat dan rukunnya. Sedangkan membayar Pajak Penghasilan (PPh) merupakan kewajiban umat Islam sebagai warga negara . Dengan demikian, umat Islam menanggung beban ganda (double tax) yang wajib dilaksanakan. Penelitian ini bertujuan untuk membuktikan bagaimana Perspektif Kyai Pondok Pesantren Salaf di Jawa Tengah Mengenai Zakat Berfungsi Sebagai Pengurang Pajak Penghasilan? Penelitian ini memakai metode deskriptif kualitatif. Responden penelitiannya Kyai Pondok Pesantren Salaf di Jawa Tengah. Pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Untuk menganalisis data digunakan metode deskriptif sintesis. Penelitian ini menunjukkan bahwa secara umum perspektif Kyai Pondok Pesantren Salaf di Jawa Tengah sepakat jika zakat yang dibayarkan oleh umat Islam lewat BAZNAS dapat berfungsi sebagai pengurang Pajak Penghasilan (PPh), karena zakat profesi atau penghasilan merupakan zakat yang dapat dikenakan kepada setiap keahlian tertentu atau pekerjaan tertentu yang sifatnya profesionalitas, bisa juga pekerjaan tersebut dikerjakan secara sendiri atau dilakukan secara bersama-sama maupun lembaga lain yang dapat menghasilkan pendapatan yang halal serta sudah mencapai tenggat minimal, maka berkewajiban mengeluarkan zakat (nishab). Sedangkan penyaluran zakat sebaiknya dialihkan dari bentuk konsumtif ke dalam bentuk produktif. Serta pengelolaan zakat menggunakan manajemen zakat yang transparan, akuntabel dan profesional. Kata Kunci: Kyai Ponpes Salaf, Zakat; PPh.
This study aims to examine the existence of misleading advertising information reviewed from the law perspective as well as the role of the government in providing legal protection to consumers. This study implemented conceptual and legal approaches. The results of the research show that advertisement is stated to be misleading if it violates Article 9 of The Consumer Protection (UUPK). As for the legal consequences, the advertisment’s owners may be subject to administrative, criminal, civil, and additional penalties. Consumers who suffer from misleading advertising information receive preventive legal protection in the form of making legal rules that guarantee legal protection and supervision of customers. In addition, consumers also get repressive legal protection through the courts of the justice so that costumers can file claims to the court or through channels outside the court thant are managed by The Consumer Dispute Settlement Board (BPSK). Based on the research results, its concluded that forms of misleading advertisements are misleading, deceptive, omission, and puffery. Businesses that are dishonest in advertising their products will be subject to sanctions. The advertising legal protection is contained in the UUPK, KUHPer, and the 2020’s Amendment of Indonesian Pariwara Ethics.
This study aims to analyze the suitability between the implementation of primary school teacher certification policies with the laws and regulations in the city of Magelang. This study used a qualitative research method by conducting in-depth interviews, observation and documentation of research objects with data analysis techniques with interactive models proposed by Milles, Huberman and Saldana. The results of the analysis show that (1) Structural analysis shows that the implementation of the Teacher Certification Policy involves many organizations from the central government to regional governments with greater authority to the central government than regional governments, 2) Substance Analysis shows that the contents and material of the policy are not entirely applicable in the regions because there are variations in the conditions of schools and teachers in each district and city. Therefore, we need policies that specifically regulate the implementation of teacher certification policies in the regions. 3) Cultural analysis shows that there is no rejection of policy implementation due to the provision of professional allowances for teachers who have received an educator certificate. However, equity is needed in determining the quota of teachers receiving education certificates in order to meet the principles of justice and equity.
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