The Theory Of Tax Collection

1.      Theory insurance

            Theory insurance are defined a the society to be covered by the state society as if mempertangung jawabkan safety draught security his soul to the state. State protect their safety, possessions, and rights. Hence the people must pay tax like as an insurance premium. Because have a guarantee the protection

2.      The Theory

            Interests theory of interest is defined as the State that protects the interests of property and lives of citizens to pay attention to the Division of the burden of the tax to be withheld from the rest of the population. All charges or expenses that will be incurred by the State charged to all citizens based on their interests (e.g. protection) of each person, the greater the person's interests towards the more then the higher taxes that must be paid. For example the more possessions a person then it will be even greater tax incurred to protect the interests of the citizens concerned, such sealiknya getting a little less then someone's possessions also payable tax due in accordance with the interests of the citizens themselves.

3.      Theory Southwestern Picul 

            Picul basic style of justice that is the principle of the theory is everyone who is taxed to be equal in weight. Tax owed is menurutgaya picul someone who is the size of income and magnitude pngeluaran done. The style picul with a jembatan by describing the first is to assume weights jembatan itself then burdened with ioads another. That means that to be necessary in the life of a person is not included in the understanding picaroon picul. Necessity is the primary minimum someone-- for life So that the burden of taxes for everyone, to be equal in weight it means a tax to be paid according to southwestern picul the individuals. To measure power picul usable 2 approach: 1 ), the objective with a magnitude income or wealth belongs to someone. 2 ), a subjective with regard to the material needs to fulfill.

4.       The Theory Of The Formation

            Formation of the Country see the history service, then this could be said filial piety theory as there is agreement in the Community (individual) to form the State and give up some authority to the State to lead the community. Because of the community's trust given to State the tax payments made to the State is an act of the community to the State, because the negaralah is in charge of organizing the interests of masyrakatnya. This service is also called theory theory of the absolute tax obligations

5.      The Theory Of The Principle Of Purchasing Power

            Style buy this theory stressed that the payment of taxes being done to the state intended to nurture of society in the country concerned. A style of buy a household in society is equal to the force buy a household countries. The payment of taxes being done to the state more emphasized on function arrange ( regulerent ) of taxes to people of jakarta remain in existence

REFERENCE

Mardiasmo. 2009. Perpajakan. Yogyakarta : Andi Offset

Resmi, Siti. 2007. Perpajakan Teori dan Kasus. Jakarta : Salemba Empat

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Zakat Jewelry

            Gold and silver if it was nisabnya compulsory zakat when already up to a year. In addition, gold and silver became the standard in determining the nisab of money. If gold and silver jewelry was worn in the reasonable limits. then it is not subject to Zakah (Maliki, Syafi’i, and Ahmad). The Hanafi madhhab, Mujahid, and Zuhri argued mandatory subject to zakat, which had reached nisab. but, if his intention as a mandatory savings zakat. As for levels of jewelry does not change corresponding nisab changing times because the levels of jewelry have been determined and nisab agreed. As for the terms and conditions of its expenditure, namely islam, independence, full possession, reaching nishab, and quite a year

            If gold not until senishab diperniagakan and are it that conveys nishabnya or existing at goods another, then wajiblah zakat him on behalf of perniagaan goods another. The jewelry besides gold and silver namely intan and gem, mutiara and such are not obliged zakat. Because exactly all that is not treasure lives and membiak but is just jewelry and pleasure to women prescribe god to wear it and so on not obligatory zakat, unless traded

            Likewise the home residence and an assortment of furniture: furniture. radio, TV, refrigerators, vehicles, industry, etc., are made of gold is not compulsory tithes, unless traded. As for perkasan such as: kitchen spoons, forks, plates, trays, cups, pot, and so on, which are made of gold or silver were obliged to dizakati. The scholars are agreed that there is no obligatory zakat on all sorts of berahrga, such as stone: agate, diamonds, emeralds, pearls, turquoise, yakut, etc., are not compulsory tithes, unless traded. However, according to scholars of the Shi'a, mandatory over-due gems because merupakam a beautiful treasure. Meanwhile, according to scholars argue such treasures that beauty is not able to determine the ruling while the jewel was made man as wearing jewelry and is not developed and investments

REFERENCE

Fakhruddin, 2008, Fiqh dan Management Zakat di Indonesia, Malang :UIN-Malang Press

By : Siti Maghfirotul Ismaya

NIM : 11220002

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Financing understanding multiservice

                 Financing is a multiservice provider of money or bills can be equated with a multiservice transaction was based on an agreement between the bank and its customers that require clients financing financing weeks to repay the debt after a period of time in accordance with the contract between the bank contract. Multiservice is the party that provide            

             Financing is a multiservice provider of money or bills can be equated with a multiservice transaction was based on an agreement between the bank and its customers that require clients financing financing weeks to repay the debt after a period of time in accordance with the contract between the bank contract. Multiservice is the party that provides facilities can be taken advantage of by the customer, while the financing for a period of time period agreed upon by the bank and the customer.
           Financing provided by Islamic banks to customers in a benefit or a service. Therefore in order to survive and compete with other financial industry, Islamic banking should be sensitive in responding to changing trends society certainly needs by providing banking facilities or services which are not only to be competitive but must be in accordance with Islamic principles.

        The multiservice object is enjoyed by customer services, multiservice financing is a form Among remittance, money exchange ( Sharf ), issuance of bank guarantees, the issuance of letters of credit, pawn gold (rahn), credit card transactions        

           In principle, these multiservice financing refers to the concept of Ijarah (ujrah), which means payment for a service, therefore, in a multiservice bank financing typically use Ijarah contract or agreement kafalah or a combination of both tersebut. Berbeda with the provisions of the contract amount of a distribution ratio of the scheme mudharaah or musharakah ujrah magnitude set by the bank should not be in the form of percentage but directly in the form of rupiah. bigness ujrah also be determined in advance and set forth in the contract.

       Multiservice financing transactions may include investments in mudharabah or Musharakah, Ijarah, leasing transactions in the contract or lease with option to transfer ownership in Ijarah contract Muntahiyah bit Tamlik ( IMBT ), transaction purchase the murabahah contract and istishna greeting, dealings borrow in Qardh scheme,  multiservice transaction using ijarah contract or kafalah, based on an agreement between the bank and its customers that require clients financing financing debts /  obligations or settle or musharakah and mudarabah investment management results appropriate with contact.

B.  B. Legal basis of multiservice Financing

            “Hey who believe, do not violate greatness Allah and do not violate the forbidden months do not intrude animals had  yes, and the beasts Qalaa  id and not also annoy people those who visit the House of God are they looking for and lowness gift from God and when you have completed the pilgrimage, then hunt so-so . and let not the hatred of you to something people because they hinder you from the Sacred Mosque lead you transgress to them. And please repeatedly help you in doing virtue and piety , and do not help one in sin and transgression.  And  keep your duty to Allah, Allah is intense severe in punishment.”

C.   Financing Type Of Multiservice

a.       Hiwalah : Using the concept Hiwalah Is the transfer of customer accounts (Muhal) to bank (Muhal alaih) that have the dutry of person build f bond. Upon help pay for the bank customer accounts paid in advance, the bank may ask for payment services to customers by taking into account the magnitude of the risk if the receivable is not collectible. Type hiwalah : Hiwalah Dain, Hiwalah Haqq.

b.      Pledge (Rahn) : In acting as the lien lenders borrowers mortgaged their property to the lender of the mortgage debtor to obtain some money from creditors. This is in accordance with the Shariah board of the National Fatwa No. 25/DSN-MUI/III/2002. Rahn types: Rahn Iqar, Rahn Hiyazi

c.       Letter Of Credit (L/C) : Import Sharia Is a statement that will be paid to the exporter (beneficiary) issued by a bank (issuing bank) at the request of importers to the fulfillment of certain requirements.

d.      Al-Wakalah : Namely submission, assignment, or delivery mandate meaningful devolution of power by one party to another in the things represented.

e.        Al-Kafalah : Namely the guarantees given by the insurer ( kafil ) to third parties to fulfill the obligations of the two or incurred . Kafalah also means shifting the responsibility of someone who is guaranteed to hold on the responsibility of someone who is guaranteed to hold on to someone else's responsibility as a guarantor.

f.       Qardh : Which lend to others without expectation of reward or no financial gain.

D.   Financing goal multiservice

a.     Multiservice products through Islamic banks get the convenience of managing their liquidity due to channel financing to meet customers' needs for services sharia justified.

b.    For customers multiservice product is a source of funds for the needs of the customers for specific services such as education and health and other services that are sharia

E.    Risk Financing multiservice

a.     If the debtor defaults

b.   Also can market risk occurs when financing commercial multiservice to trasaksi dierikan in foreign currency that DAPT derived from exchange rate movements

F.    Financing provisions multiservice

a.       Multiservice payment is permissible (allowed but not required) to use the ijarah contract or kafalah

b.      In terms of LKS using the ijara contract must mengikutu all provisions yangada fatwa at ijara

c.       In terms of LKS using kafalah contract, it must meet all the provisions in the fatwa kafalah

d.      In both the multiservice financing, LKS can memeproleh fee ( ujrah ) or fee

e.       Ujrah large or fee to be agreed at the beginning stated in nominal terms rather than in terms of percentage

REFERENSI

Irma Devita Purnamasari. Suswinarno. 2009..Akad Syariah. Bandung : Kaifa Muhammad. 2009. Model-Model Akad Pembiyaan di Bank Syariah. Yogya: Uii Press

Usman, Rachmadi. 2007. Produk N Akad Perbankan Syariah Diindonesia. Bandung : Citra Aditya Bakti

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