CHAPTER 01 INTRODUCTION
7. CONCLUSION
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make bricks then gang-flax people will turn into a brick maker any livelihoodnya during this activity.
c. The influence of the structure and process of the kerentaan factors, a combination of the two factors above becomes an important influence on the kerentaan be evident in the following cases;
policies can encourage or prevent land conversion, increase in fuel on a global scale is the policy generated by bargaining between international oil trader. As a result of people switching to bioenergy and will lower oil extraction. National policy to increase fuel prices make people more vulnerable because of its purchasing power declined, fiscal and monetary policies are government policies will result whether to strengthen the human resources of the poor or the atmosphere is expected to entrepreneurs., Government policy to establish an early warning system is an attempt to prevent many victims when disaster strikes, an effort to produce a strong asset for the activities / livelihood strategies can run optimally, the existing assets can be converted into another asset, one type of asset can be replaced by other types of assets.
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Qutb, S. 1994. Keadilan Sosial dalam Islam, Translator Afif Muhamad, Bandung: Pustaka, Second printed, pp.37.
Sukirno, S, 1994, Makro Ekonomi, Yogyakarta: BPFE
Sulistiyono, A, et.al. 2004. ―Hukum Sebagai Instrumen Kebijakan: Studi Tentang Peran Hukum dalam Proses Penanggulangan Kemiskinan‖, Jurisprudence, Vo. 1, No. 2. September 2004: 112 – 136, Fakultas Hukum dan Magister Ilmu Hukum Universitas Sebelas Maret Surakarta The World Bank, 2007, Understanding Poverty
www.mailarchive.com/[email protected]/msg00641.html (di unduh tanggal...
www//demustaine.blogdetik.com/2008/08/27/zakah-dakemiskinan www//economy.okezone.com
www//simpanglima.wordpress.com/2008/05/12/10-fakta-tidak-menyenangkan-pasca reformasi
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STATE BUDGET (APBN) IN ISLAMIC ECONOMICS PERSPECTIVE1
(STUDY ON STUDENT OF ISLAMIC ECONOMIC STUDIES PROGRAM, FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY AIRLANGGA) 1)
EGSANTYA HIDA HAPSARI [email protected]
Tika Widiastuti [email protected]
ABSTRACT
Tax on Land and Building (PBB) and Kharajis a state policy that intended to manage the land.
Tax on Land and Building (PBB) in Indonesia is one of the country‘s income from tax revenue sector.
This study aims to determine how the management of state revenues, especially in the Tax on Land and Building (PBB) on the state budget in Islamic Economics Perspective
Revenue Analysis of Tax on Land and Building (PBB) on the stage budget (APBN) in this reseach was based on five indicators, involves: tax object, tax subject, basic tariff, tax rate, and tax reduction. There‘re three indicators that inappropriate with Kharaj consepct and two indicators are appropriate. The three inappropriate indicators are the tax object, tax subject, and basic tarif. The two appropriate indicators are tariff and tax rate reduction. The conclussion of this research is the consept of Tax on Land and Building (PBB) management is less appropriate with Islamic economics perspective because of three from five indicators are not appropriate with Kharaj concept.
Key Words: PBB , APBN, Kharaj I. BACKGROUND
The purpose of intrinsic was founded for the country in islamic concept is order to give a beneficiaries for world and afterlife to all of the public without exception (Huda,2013). The beneficiaries according to Imam Al Ghazali in the Al-Mustashfa fi‟ „Ilm al-Ushul (Abdurrahman, 2009) not just about bring a benefit and dodge a disadvantage, but , more emphasized to custody five Maqasyidusy Syariah, it is guarding a religion,soul,reason,offspring,and your property. Imam Asy- Syatibi explained in the Al-Muwafaqat (Abdurrahman, 2009) the beneficiaries be dividedin three type, it is beneficiaries dharuriyah, hajiyat and tahsiniyat. This three part is more populer with the name of Primary,Secondary, and Tertiary. So can be concluded that purpose of the country is bring the custody about five Maqasyidusy Syariah and prioritize more to the custody of beneficiaries dharuriyat and then hajiyat and tahsiniyat.
For realize the beneficiaries there is a few of thing which also the duty of the government.
First, a cosduty of country in the form of system defense in country wich strong and the second, is defense of country from economis side. Strong defense will cover particularly all of the muslims, for the citizen and for muslims wich become a minority in other country. Whereas a cosduty from economic side intended for give the opportunity wich fair and prevalent for all of the citizen to access a economic source power for the sufficiency especially for effort in guarding a five Maqasyidusy Syari‟ah.
The country must be able for allocate with wise a economic source power in compliance with a level interest and availability wich owned by the country that a justice can be reached. ‗Besar pasak dari pada tiang‘ not to be solution to recommended in allocation a economic source power of the country. Utilization must be adapted with the number of availability owned by the country. When the allocation of source power can be implemented for well, so the next duty is guarding a consistency in long time with way to create a system wich be able guarding the consistency justice of distribusy an economic source power by the country.
Result wich maybe can be posed from injustice of allocation a source power is presence inifisiency and eksploisation in utilization a source power. Inifisiency wich is going to give result the imbalance of development. Eksploisation wich going to give result endless a natural source power more than should.
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In outline functions of country for manage to the sector economic there is a three thing it is : (a) allocatio,(b) distribusy, (c) stabilization. There are three functions can be implemented trough the one of all economic instrument it is on the stage budget wich prepared each of beginning of year the government by the governmnet of indonesian country and pass by the Tax on Land and Building.
Stage Budget contain of list budget expenditure and revenue expenditure wich systematic and detailed. This instrument going to be instrument wich stategic to be instrumen plan the country because stage budget contain range of post plans budget and revenue the government wich use for the government program activities of indonesian in that year. All budget plans, every the government revenue,tranfer revenue and revenue development wich intended for development indonesian country plans from stage budget.
Inspired by this condition, then the author would like to lift the title of "Revenue Analysis of Tax on Land and Building (PBB) on the Stage Budget (APBN) in Islamin Economics Perspective" as the title of this study. This study will analyze about the management of state revenues, especially on reception Land and Building Tax (PBB) through the Indonesian state budget instrument based on the state budget revenue management perspective of Islamic Economics.
Several factors were behind the author to discuss the revenue is due to:
1. Indonesia still use conventional Budget revenues, whereas Islam has been pointed out and give success result in the reign of the Prophet Muhammad and Khulafaurrasyidin.
2. Zakat has not been included as one of revenue resource in the Indonesia‘s budget revenues, although the majority in the Indonesia‘s population is Muslim. Zakat has appropriate concept to the development of a country, beside that, it will give opportunity to indonesia to run islam in kaffah.
3. In Indonesia‘s budget system, it is justified to has deficit financial planning, according to this theory, because it will give stimulus to domestic economic‘s growth. Whereas, in islamic concept, deficit should be avoid.
Indonesia has large source of budget revenue, but this paper will emphasize more in property tax, we have some reasons for these:
1. Property tax has not been widely studied, islamic public finance mostly discuss tax and zakat in general.
2. In the Indonesia‘s budget structure, property tax is the fourth largest revenue in tax section, from 2009-2013 (Nota Keuangan RAPBN, 2014).
3. As an agrarian and maritime country, Earth, including water and natural resources it has an important function in development. Property tax is a kind of Indonesian‘s participant in the development of Indonesia.
This paper will comprehensively analyze about property tax as source of state revenue.
Islamic state budget that has been implemented by Prophet Muhammad and Kulafaur rasyidin believed has appropriate values to Indonesia and their principle, Pancasila, among others are justice, morals, and norms.
Research question
Based on the background above, research questions in this paper is : ‖how is Revenue Management of property tax in Indonesia‘s State Budget based on the Perspective of Islamic Economics?‖
Research focus
This paper focus in the analysis of property tax in state‘s budget in the perspective of Islamic economic. This focus is choosen to confine the analysis, so that it can be deeper information.