Hukum Denda dalam Keuangan Publik Islam di Indonesia
DOI:
https://doi.org/10.24090/mnh.v12i2.1760Keywords:
fines, Islamic public finance, taxes, ta’zīr, fiqhAbstract
Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.References
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Gusfahmi, Pajak Menurut Syariah. Jakarta: PT Raja Grafindo Persada, 2007.
Hamid, Ahmad Munir. “Peran Baitul Mal Dalam Kebijakan Keuangan Publikâ€. Adilla: Jurnal Ekonomi Syariah, Vol. 1, No. 1, 2018.
Handa S. Abidi, “Belanja Negaraâ€, dalam http:/penelitihukum.org/tag/definisi-belanja-negara/.
Karim, Adiwarman Azwan. Sejarah Pemikiran Ekonomi Islam. Jakarta: PT Raja Grafindo Persada, 2008.
Muslich, Ahmad Wardi. Hukum Pidana Islam. Jakarta: Sinar Grafika, 2005.
Nasution, Mustafa Edwin. Pengenalan Ekslusif Ekonomi Islam. Jakarta: Kencana Prenada Media Group, 2006.
Novianti, Ririn. “Pengelolaan Keuangan Publik Islam Perspektif Historisâ€. Iqtishodia Jurnal Ekonomi Syariah, Vol. 1, No. 1, Maret 2016.
Nurul, Huda, dkk. Keuangan Publik Islam: Pendekatan Teoritis dan Sejarah. Jakarta: Kencana, 2012.
al-Qazwīnī, Al-hafidh Abi Abdullah Muhammad bin Yazid. Sunan Ibnu Majjah. Beirūt: Darul Fikr, tt.
Suyanto, M. “Kebijakan Moneter Pada Masa Kulafaur Rasyidinâ€. Republika.co.id diakses 16 Oktober 2018.
al-Suyūtị̄, Jalāl al-Dīn. Sunan al-Nasa’i. Beirūt: Darul Kutub al-Imiyyah, t.th.hlm.
al-Syafi’i, Abū Abd Allāh Muḥammad ibn Idrīs. Musnad al-Syāfi’ī. Beirūt: Dār al-Kutub al-‘Ilmiyyah, 1951.
Tim Redaksi Fokusmedia, Kompilasi Hukum Ekonomi Syariah, Bandung: Fokusmedia, 2008, UU No 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan Pasal 1 ayat 1.
UU No 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan
W.J.S. Poerwadarminta, Kamus Bahasa Indonesia. Jakarta: Balai Pustaka, 2006, hlm. 279.
al-Zuhaylī, Wahbah. al-Fiqh al-Islāmī wa Adillatuh. Beirut: Dar al-Fikr, t.t.
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Published
05-12-2018
How to Cite
Aziz, F. A. (2018). Hukum Denda dalam Keuangan Publik Islam di Indonesia. Al-Manahij: Jurnal Kajian Hukum Islam, 12(2), 313–328. https://doi.org/10.24090/mnh.v12i2.1760
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