Tinjauan maṣlaḥah terhadap implementasi E-BPHTB dalam meningkatkan penerimaan pajak Bea Perolehan Hak atas Tanah dan Bangunan Kota Malang: Studi kasus di Kantor BAPENDA Kota Malang

ABSTRAK Pajak Bea Perolehan Hak atas Tanah dan Bangunan yang selanjutnya disebut BPHTB merupakan salah satu jenis pajak daerah yang potensial untuk dimaksimal oleh Pemerintah Daerah Kota Malang. Akan tetapi pada realitasnya dalam pemungutan pajak BPHTB di Kota Malang belum optimal. Hal tersebut disebabkan oleh beberapa kendala. Maka oleh sebab itu, untuk memaksimalkan pemungutan pajak BPHTB Kota Malang, Badan Pendapatan Daerah Kota Malang pada pertengahan tahun 2020 menerapkan sebuah kebijakan pemungutan pajak BPHTB secara online yaitu melalui E-BPHTB. Tentunya implementasi E-BPHTB diharapkan dapat meningkatkan penerimaan pajak BPHTB Kota Malang. Dalam Islam sendiri, mengenai penetapan suatu hukum atau suatu kebijakan sangat penting untuk menilai kemaslahatan yang diakibatkan oleh hukum atau kebijakan tersebut yang hal ini dalam Islam dikenal dengan istilah maṣlaḥah. Terdapat dua permasalahan yang menjadi fokus dalam penelitian ini. Pertama, terkait implementasi E-BPHTB dalam meningkatkan penerimaan pajak BPHTB Kota Malang. Kedua, terkait tinjauan maṣlaḥah terhadap penerapan E-BPHTB dalam meningkatkan penerimaan pajak BPHTB Kota Malang. Penelitian ini merupakan penelitian hukum empiris, dengan menggunakan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conseptual approach). Adapun sember data dalam penelitian ini berupa data primer dan data sekunder yang dikumpulkan dengan metode wawancara dan studi kepustakaan. Hasil penelitian diperoleh bahwa E-BPHTB merupakan sistem aplikasi yang digunakan oleh Badan Pendapatan Daerah (BAPENDA) Kota Malang yang memungkinkan pengajuan berkas hingga proses pembayaran pajak BPHTB dilakukan secara online. Adanya E-BPHTB berhasil meningkatkan kualitas pelayanan pajak BPHTB lebih transparan, jujur dan tanpa biaya tambahan. Sejak diterapkannya E-BPHTB yakni pada tahun 2020 sampai tahun 2022 penerimaan pajak BPHTB Kota malang terus mengalami peningkatan. Sedangkan dari sisi tinjauan maṣlaḥah penerapan E-BPHTB merupakan bagian dari maṣlaḥah darūriyyah. Hal tersebut dikarenakan implementasi E-BPHTB sejalan dengan salah satu tujuan syara’ yaitu ḥifẓu al-dīn (memelihara agama), ḥifẓu al-nafs (memelihara jiwa), dan ḥifẓu al-māl (memelihara harta). ABSTRACT Tax on Acquisition of Rights on Land and Building, hereinafter referred to as BPHTB, is one type of local tax that has the potential to be maximized by the Regional Government of Malang City. However, in reality, the collection of BPHTB tax in Malang City has not been optimal. This is due to several obstacles. Therefore, to maximize the collection of BPHTB tax in Malang City, the Malang City Regional Revenue Agency in mid-2020 implemented an online BPHTB tax collection policy, namely through E-BPHTB. Of course, the implementation of E-BPHTB is expected to increase BPHTB tax revenue in Malang City. In Islam itself, regarding the determination of a law or policy, it is very important to assess the benefits caused by the law or policy, which in Islam is known as maṣlaḥah. There are two issues that are the focus of this research. First, related to the implementation of E-BPHTB in increasing BPHTB tax revenue in Malang City. Second, regarding the maṣlaḥah review of the implementation of E-BPHTB in increasing BPHTB tax revenue in Malang City. This research is an empirical legal research, using statute approach and conceptual approach. The data sources in this research are primary data and secondary data collected by interview method and literature study. The results of the study found that E-BPHTB is an application system used by the Regional Revenue Agency (BAPENDA) of Malang City which allows filing files until the BPHTB tax payment process is done online. The existence of E-BPHTB has succeeded in improving the quality of BPHTB tax services more transparently, honestly and at no additional cost. Since the implementation of E-BPHTB, namely in 2020 until 2022, BPHTB tax revenue in Malang City continues to increase. Meanwhile, in terms of maṣlaḥah review, the application of E-BPHTB is part of the maṣlaḥah darūriyyah. This is because the implementation of E-BPHTB is in line with one of the objectives of shara’, namely ḥifẓu al-dīn (maintaining religion), ḥifẓu al-nafs (nurturing the soul), and ḥifẓu al-māl (preserving property). مستخلص البحث ضريبة رسوم حيازة الأراضي والمباني، المشار إليها فيما يلي باسم BPHTB، هي نوع من الضرائب المحلية التي يمكن أن يتم تعظيمها من قبل الحكومة الإقليمية لمدينة مالانج. ومع ذلك، في الواقع, فإن تحصيل الضرائب BPHTB في مدينة مالانج ليس هو الأمثل. هذا ناتج عن عدة عقبات. لذلك, من أجل تعظيم تحصيل ضرائب BPHTB في مدينة مالانج, نفذت وكالة الإيرادات الإقليمية في مدينة مالانج في منتصف عام ٢٠٢٠ سياسة تحصيل ضرائب BPHTB عبر الإنترنت, أي من خلال E-BPHTB. بالطبع, من المتوقع أن يؤدي تنفيذ E-BPHTB يستطيع زيادة عائدات ضريبة BPHTB في مدينة مالانج. في الإسلام، فيما يتعلق بتأسيس قانون أو سياسة، من المهم جدًا تقييم الفوائد الناتجة عن القانون أو السياسة في الإسلام تُعرف بالمصلحة. هناك مشكلتان هما محور هذا البحث. أولاً ، يتعلق بتنفيذ E-BPHTB في زيادة عائدات ضريبة BPHTB في مدينة مالانج. ثانيًا ، فيما يتعلق بمراجعة "المصلحة" لتنفيذ E-BPHTB في زيادة عائدات ضريبة BPHTB لمدينة مالانج. هذا البحث هو بحث قانوني تجريبي ، باستخدام نهج تشريعي (statute approach) ونهج مفاهيمي (conseptual approach). مصادر البيانات في هذه الدراسة هي البيانات الأساسية والبيانات الثانوية التي تم جمعها من خلال المقابلات والدراسات المكتبية. هناك ثلاث مراحل في إجراء معالجة البيانات ، وهي التكلس والتحليل والتحقق والاستنتاج. أظهرت نتائج البحث أن E-BPHTB هو نظام تطبيق تستخدمه وكالة الإيرادات الإقليمية لمدينة مالانج والذي يسمح بتقديم الملفات وإجراء عملية دفع ضريبة BPHTB عبر الإنترنت. لقد نجح وجود E-BPHTB في تحسين جودة الخدمات الضريبية التي يقدمها BPHTB لتصبح أكثر شفافية وصدقًا وبدون تكاليف إضافية. منذ تنفيذ E-BPHTB، وبالتحديد من عام 2020 إلى عام 2022، استمرت إيرادات ضرائب BPHTB في مدينة مالانج في الزيادة. وفي الوقت نفسه، ومن وجهة نظر المصلحة، فإن تنفيذ E-BPHTB هو جزء من المصلحة الدرورية. وذلك لأن تطبيق E-BPHTB يتماشى مع أحد مقاصد الشريعة، وهي حفظ الدين، وحفظ النفس، وحفظ المال

The Global Engineer : Incorporating global skills within UK higher education of engineers

Background. The Marburg virus (MARV) has a negative-sense single-stranded RNA genome, belongs to the family Filoviridae, and is responsible for several outbreaks of highly fatal hemorrhagic fever. Codon usage patterns of viruses reflect a series of evolutionary changes that enable viruses to shape their survival rates and fitness toward the external environment and, most importantly, their hosts. To understand the evolution of MARV at the codon level, we report a comprehensive analysis of synonymous codon usage patterns in MARV genomes. Multiple codon analysis approaches and statistical methods were performed to determine overall codon usage patterns, biases in codon usage, and influence of various factors, including mutation pressure, natural selection, and its two hosts, Homo sapiens and Rousettus aegyptiacus. Results. Nucleotide composition and relative synonymous codon usage (RSCU) analysis revealed that MARV shows mutation bias and prefers U- and A-ended codons to code amino acids. Effective number of codons analysis indicated that overall codon usage among MARV genomes is slightly biased. The Parity Rule 2 plot analysis showed that GC and AU nucleotides were not used proportionally which accounts for the presence of natural selection. Codon usage patterns of MARV were also found to be influenced by its hosts. This indicates that MARV have evolved codon usage patterns that are specific to both of its hosts. Moreover, selection pressure from R. aegyptiacus on the MARV RSCU patterns was found to be dominant compared with that from H. sapiens. Overall, mutation pressure was found to be the most important and dominant force that shapes codon usage patterns in MARV. Conclusions. To our knowledge, this is the first detailed codon usage analysis of MARV and extends our understanding of the mechanisms that contribute to codon usage and evolution of MARV

Konsep Kantin Kejujuran Prespektif Fiqih Muamalah (Studi Kasus UIN Maulana Malik Ibrahim Malang)

Artikel ini bertujuan untuk membahas mengenai kegiatan jual beli dengan konsep kantin kejujuran prespektif fiqh muamalah. Dalam artikel ini diuraikan penjelasan mengenai penomena jual beli dengan konsep kantin kejujuran,bagimana konsep jual beli dalam Islam (fiqh muamalah), dan analisis mengenai bagaimana konsep kantin kejujuran prespektif fiqh muamalah. Dan untuk menambah akurasi data, maka untuk studi kasus difokuskan hanya pada studi kasus kegiatan kantin kejujuran yang terjad di kampus UIN Maulana Malik Ibrahim Malang

Genome-Wide Analysis of Codon Usage and Influencing Factors in Chikungunya Viruses

<div><p>Chikungunya virus (CHIKV) is an arthropod-borne virus of the family <i>Togaviridae</i> that is transmitted to humans by <i>Aedes</i> spp. mosquitoes. Its genome comprises a 12 kb single-strand positive-sense RNA. In the present study, we report the patterns of synonymous codon usage in 141 CHIKV genomes by calculating several codon usage indices and applying multivariate statistical methods. Relative synonymous codon usage (RSCU) analysis showed that the preferred synonymous codons were G/C and A-ended. A comparative analysis of RSCU between CHIKV and its hosts showed that codon usage patterns of CHIKV are a mixture of coincidence and antagonism. Similarity index analysis showed that the overall codon usage patterns of CHIKV have been strongly influenced by <i>Pan troglodytes</i> and <i>Aedes albopictus</i> during evolution. The overall codon usage bias was low in CHIKV genomes, as inferred from the analysis of effective number of codons (ENC) and codon adaptation index (CAI). Our data suggested that although mutation pressure dominates codon usage in CHIKV, patterns of codon usage in CHIKV are also under the influence of natural selection from its hosts and geography. To the best of our knowledge, this is first report describing codon usage analysis in CHIKV genomes. The findings from this study are expected to increase our understanding of factors involved in viral evolution, and fitness towards hosts and the environment.</p></div

Correspondence analysis of codon usage patterns in CHIKV genomes based on region of isolation.

<p>Correspondence analysis of codon usage patterns in CHIKV genomes based on region of isolation.</p

Summary of correlation between the first two principle axes and nucleotide constraints in CHIKV genomes.

<p>The numbers in the each column represents correlation coefficient “<i>r</i>” values, which are calculated in each correlation analysis.</p><p>NS: non-significant (<i>P</i>>0.05).</p><p>*represents 0.01<<i>P</i><0.05.</p><p>**represents <i>P</i><0.01.</p

Correlation analysis among GRAVY, ARO, ENC, GC₃, GC and the first two principle axes.

<p>ARO: Aromaticity.</p><p>NS: non-significant (<i>P</i>>0.05).</p><p>*represents 0.01<<i>P</i><0.05.</p><p>**represents <i>P</i><0.01.</p