Implementation of Land and Building Tax Owned by Deceased Persons Reviewed from the Foundation of Sharia Economic Law

Shofarobbani Asyhari

doi:10.32665/attuhfah.v14i1.3420

Authors

Shofarobbani Asyhari Universitas Nahdlatul Ulama Sunan Giri

DOI:

https://doi.org/10.32665/attuhfah.v14i1.3420

Keywords:

Dharibah; Building and land tax; Sharia Economic Law

Abstract

This study examines the implementation of land and building tax owned by deceased people, which is charged to the heirs. The purpose of this study is to determine and describe the imposition of tax on deceased people and the responsibility of their heirs according to the perspective of Sharia Economic Law. This study is a field research. Data collection techniques include observation, in-depth interviews, Forum Group Discussion, and content analysis. The theories used are the theories of Dharibah. The study results show that the problem of implementing a tax on deceased people in Sukorejo village according to The Regional Revenue Agency is caused by data that has not been updated. This can be resolved by updating and recording the latest data so that taxpayers for deceased people no longer appear as bills that must be borne by the new taxpayer (heir). According to the review of Sharia Economic Law, this case falls under the discussion of Dharibah, where the implementation of tax collection by the state can be justified as long as there is no element of oppression, and the state is in need.

References

Akbar, Hari Hariman Maulana, and Betty Dina Lambok. “AKIBAT HUKUM PERALIHAN HAK ATAS TANAH BERDASARKAN SPPT PBB (Study Di Badan Pertanahan Naional Kabupaten Kuningan).” Hukum Responsif 10, no. 2 (August 30, 2019). https://doi.org/10.33603/RESPONSIF.V10I2.5057.

Al-Syatiby. Al-Muwafaqat Fi Ushul al-Shari’ah. Kairo: Maktabah al-Bukhariyah al-Kubra, 2021.

Ariska, Widyan Ahmad, V Rudy Handoko, Rachmawati Novaria, Kata Kunci, : Transformasi, Pajak Bumi, Dan Bangunan, Dan Perkotaan, and Dan Pedesaan. “Transformasi Sistem Pembayaran Pajak Bumi Dan Bangunan Sektor Perkotaan Dan Pedesaan (Pbb-P2) Pada Badan Pendapatan Daerah Kabupaten Lamongan.” Jurnal Kajian Pemerintah: Journal of Government, Social and Politics 10, no. 2 (October 1, 2024): 49–59. https://doi.org/10.25299/JKP.2024.VOL10(1).17802.

“Badan Pendapatan Daerah Kabupaten Bojonegoro.” Accessed October 1, 2024. https://bapenda.bojonegorokab.go.id/menu/detail/16/TugasdanFungsi.

Doyle, Louise, Catherine McCabe, Brian Keogh, Annemarie Brady, and Margaret McCann. “An Overview of the Qualitative Descriptive Design within Nursing Research.” Https://Doi.Org/10.1177/1744987119880234 25, no. 5 (December 18, 2019): 443–55. https://doi.org/10.1177/1744987119880234.

Gusfahmi. Pajak Menurut Syariah. Jakarta: Raja Grafindo Persada, 2011.

Mardiasmo. Perpajakan: Edisi Terbaru. Yogyakarta: ANDI, 2016.

Monzer Kahf. The Islamic Economy; Analytical Study of the Functioning of the Islamic Economic System. Edited by Machnum Husein. Yogyakarta: Pustaka Pelajar, 1995.

Muhammad Khalid Masud. Filsafat Hukum Islam: Studi Tentang Hidup Dan Pemikiran Abu Ishaq Al-Syatiby. Bandung: PT. Pustaka, 1996.

Muqodim. Perpajakan Buku Satu. Yogyakarta: UII Press, 1999.

Nasution, Martua. “DHARIBAH DALAM KAJIAN FILSAFAT EKONOMI ISLAM.” EKSYA : Jurnal Ekonomi Syariah 2, no. 1 (June 30, 2021): 127–40. https://jurnal.stain-madina.ac.id/index.php/eksya/article/view/865.

Nina Adlini, Miza, Anisya Hanifa Dinda, Sarah Yulinda, Octavia Chotimah, and Sauda Julia Merliyana. “METODE PENELITIAN KUALITATIF STUDI PUSTAKA.” Vol. 6, 2022.

Rongalaha, Johan, and James Yoseph Palenewen. “IMPLIKASI PADA KANTOR PERTANAHAN KOTA JAYAPURA ATAS BALIK NAMA SERTIFIKAT HAK MILIK ATAS TANAH UNTUK MENJAMIN KEPASTIAN HUKUM.” Jurnal Hukum Ius Publicum 3, no. 1 (November 30, 2022): 50–70. https://doi.org/10.55551/JIP.V3I1.45.

Rum, Muh. “Conversion of Federal Tax Collection to Local Government.” International Research Journal of Finance and Economics, 2018. http://www.internationalresearchjournaloffinanceandeconomics.com.

“Situs Resmi Pemkab Bojonegoro.” Accessed October 1, 2024. https://bojonegorokab.go.id/berita/4823/dprd-bojonegoro-tetapkan-raperda-pajak-daerah-dan-pbb-p2.

Surahman, Maman, Ilahi Universitas, Islam Bandung, Uin Sunan, and Gunung Djati Bandung. “KONSEP PAJAK DALAM HUKUM ISLAM.” Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah 1, no. 2 (July 31, 2017): 166–77. https://doi.org/10.29313/AMWALUNA.V1I2.2538.

Yadi Janwari. Pemikiran Ekonomi Islam: Dari Masa Rasulullah Hingga Masa Kontemporer. Edited by Nita Nur Muliawati. Bandung: Remaja Rosdakarya, 2016.

Yusuf al-Qardhawi. Hukum Zakat: Studi Komparatif Mengenai Status Dan Filsafat Zakat Berdasarkan Qur’an Dan Hadis. Bogor: Universal Law Publishing, 2004.

Yusuf al-Qardhawy. Fiqh Al-Zakah. Kairo: MaktabahWahbah, 2021.