Saifullah Bombang, Saifullah
State University Islamic Institute Palu

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LEGAL EFFORTS OF TAX MANDATORY OBJECTIVES ON TAX PROVISIONS (STUDY IN THE REGIONAL OFFICE OF GENERAL DIRECTORATE OF TAXATION OF SOUTH JAKARTA I) Sumbaga, Andri Prasetyo; Halim, Paisal; Badruddin, Syamsiah; Bombang, Saifullah; Djanggih, Hardianto
Yustisia Jurnal Hukum Vol 7, No 3: SEPTEMBER - DECEMBER 2018
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.398 KB) | DOI: 10.20961/yustisia.v7i3.22188

Abstract

The focus of this study is on the resolution of objections raised by Taxpayers in the Regional Office of DGT South Jakarta I. The theory used in this study refers to the opinion of Adam Smith in his book Wealth of Nations which states that a good tax collection must fulfill equity and equality requirements, certainty , convenience of payment, and efficiency. This study uses a naturalistic and interpretive qualitative approach that focuses on the process of resolving taxpayers' objections to a tax assessment as a legal effort. Data collection is done through interviews and direct observation on the object of research. The results of interviews and observations prove that the resolution of the objections to the South Jakarta I DGT Regional Office has been carried out in accordance with the provisions of the applicable tax regulations. This was also reinforced by statements made by Taxpayers who filed objections to the Regional Office of DGT South Jakarta I. The settlement of objections was also carried out to fulfill the rights and justice of the Taxpayers even though the decisions issued differed from the wishes of the Taxpayer. Settlement of objections seen from the rhythm of the work is considered effective, but when viewed from the time of completion, there are several applications that can be completed near the deadline. This is due to the large number of application files for reduction or elimination of administrative sanctions that enter, thus affecting the time to settle complaints.
ETHICS AND THE PRINCIPLES OF ISLAMIC BANKING IN THE PERSFEKTIF ISLAMIC ECONOMICS LAW Bombang, Saifullah
Journal of Humanity Vol 4, No 1 (2016): February 2016
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v4i1.54

Abstract

Ethics, the value of which is sourced from the primary source of Islamic teachings inthe formation of the principles of Islamic banking in the legal system of Islamic economy. Theprinciple has been terekonstrumsi into the principle of a unified whole and undivided oneunified principle which has the same meaning and effect of all time. The two are inseparableand mutually binding becomes reference in carrying out the charitable effort (muamalah). Allactivity in the economy, including banking should always be in accordance with the principlesof Islamic teachings so as to avoid a banking practice that is full of violations of Islamic valuesand norms. The enforcement principle – the principle of Islamic banking Shariah Islamic lawin the dinormakan economy meant is to mengkonsistensikan the Islamic teachings with thepractice of the banking terkaontaminasi with other systems are generally incompatible with theethics and principles of Islam. Islam offers concept to humanity which is sourced from theQuran and Sunnah in terms of conducting relationships or transactions with other persons,including in the field of finance as manisfestasi of Islamic teachings in the field of banking.Ethics, values and principles into the source and reference in formulating norms of Islamic lawgoverning the legal relationship in banking issues. All financial transactions in banking shouldbe subject to the legal norms of islam and every muslim needs to take hatian and not get caughtup in the banking system that are not kosher (usury and subhat) so that the existence of theIslamic banking is getting solid growth and strong for the benefit of mankind.
PROSPEK PERBANKAN SYARIAH DI INDONESIA Bombang, Saifullah
Jurnal Diskursus Islam Vol 1, No 2 (2013)
Publisher : Pascasarjana UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v1i2.6632

Abstract

Tulisan ini membahas masalah perbankan yang merupakan bagian dari kajian fiqhi muamalah yaitu suatu hal yang mengatur hubungan manusia dengan sesamanya baik dari segi hukum, ketertiban, dan keadaan secara perorangan maupun pemasyarakatan, antara lain hukum kekeluargaan. hukum sipil, hukum perdata ketatanegaraan, hukum internasional dan hukum ekonomi (mengatur hak-hak seorang pekerja dan orang yang mempekerjakannya serta mengatur sumber keuangan negara dan pendistribusiannya bagi kepentingan dan kesejahteraan rakyat. Dalam ekonomi Islam etika dalam ekonomi menjadi pegangan dalam kegiatan ekonomi dan berjalan sesuai prinsip-prinsip, kodrat dan aturan hukum yang ada. Prinsip-prinsip itu, yaitu, antara lain, prinsip otonomi. Dalam prinsip ekonomi Islam juga terdapat ketentuan bahwa dalam melakukan suatu bidang usaha (muamalah) harus selalu diwarnai dengan nilai-nilai hukum, sebab dari sanalah awalnya sah dan tidaknya suatu transaksi yang dibolehkan dalam ajaran agama. Seluruh transaksi yang terjadi boleh mengandung unsur yang haram dan harus dijauhi, sebab sangsinya adalah dosa (neraka) yang jelas-jelas dapat merugikan diri dan masyarakat. Dengan demikian perlu adanya etika dan prinsip dalam melakukan kegiatan ekonomi ekonomi dalam masyarakat, baik dalam tataran individual maupun bermasyarakat dan bernegara.ABSTRACTThis article will explore the issue of banking as one of fiqhi muamalah subjects. Fiqhi muamalah may cover regulations on human relation within the subjects of laws, regulations and condition of both individuals and societies, which may include family laws, civil laws, national laws, international laws, economic laws and many others, which are related to the needs and welfare of the society. In Islamic economics, ethics plays a significant role and has to be taken into account on every economic activity, and be based on Islamic principles and legal rules. One of the principles is autonomy. In Islamic economic principle, it is also outlined that all economical activities has to be based on the values of Islamic laws, because they are the main sources to decide whether or not such an economical activity is legalized and allowed. It is also in this principle that all transactions should not contain forbidden (haram) ingredients. If that happens, the transactions have to be avoided because it is believed to be evil and harmful to the self and the community. Any one happens to get involved in such a transaction, may be treated as a sinner.  Thus, there is a need to the approved ethics and principles in doing economic activities for the sake of both individuals and societies. 
Strategi Penyelesaian Pembiayaan Bermasalah Pada Transaksi Murabahah Pada PT. Bank Muamalat Indonesia (BMI) Cabang Palu dalam Perspektif Ekonomi Syariah Munifa, Munifa; Bombang, Saifullah; Sofyan, Syaakir
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol 1 No 1 (2019)
Publisher : Program Studi Perbankan Syariah, Institut Agama Islam Negeri (IAIN) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v1i1.6.73-95

Abstract

Penelitian ini membahas tentang Strategi Penyelesaian pembiayaan bermasalah pada Transaksi Murabahah di PT. Bank Muamalat Indonesia (BMI) cabang Palu Perspektif Ekonomi Syariah. Penelitian ini menggunakan pendekatan kualitatif, teknik pengumpulan data melalui wawancara, observasi, dan dokumen. Analisis data dengan mereduksi data, penyajian dan verifikasi data. Hasil penelitian menunjukan bahwa, pembiayaan bermasalah pada transaksi murabahah di Bank Muamalat Indonesia (BMI) cabang Palu, faktor utama permasalahan dalam transaksi Murabahah adalah Faktor Internaldan Eksternal. Namun setelah disusun strategi penanganan pembiayaan bermasalah pada transaksi Murabahah, permasalahan tersebut dapat diselesaikan dan sudah berjalan dengan efektif. Dilihat dari tinjauan perspektif ekonomi syariah pelaksanaan kegiatan pembiayaan Murabahah di BMI Cabang Palu sesuai peraturan dari Dewan Syariah Nasional (DSN) dan Majelis Ulama Indonesia (MUI). Adapun saran dari Peneliti yakni BMI cabang Palu Lebih mengembangkan produk pembiayaan Murabahah, agar tidak hanya sebatas pembiayaan tanah dan bangunan saja.