PAJAK BUMI DAN BANGUNAN SEBAGAI INSTRUMEN KEMASLAHATAN UMAT DALAM PERSPEKTIF EKONOMI ISLAM

ABSTRAK Skripsi dengan judul “Pajak Bumi Dan Bangunan sebagai Instrumen Kemaslahatan Umat dalam Perspektif Ekonomi Islam” ini ditulis oleh Hasna Jannatu Zuhriya, NIM. 2824133036, pembimbing Nur Aziz Muslim, M. HI. Penelitian ini dilatar belakangi dengan adanya dana pembiayaan pembangunan negara yang antara lain bersumber dari pajak yang salah satunya adalah Pajak Bumi dan Bangunan. Strategisnya Pajak Bumi dan Bangunan objeknya meliputi seluruh bumi dan bangunan yang berada dalam wilayah Negara Kesatuan Republik Indonesia. Melihat sejarah awal negara Islam yang dipimpin oleh Nabi Muhammad Saw, Khulafaur Rasyidin dan seterusnya dalam menjalankan roda pemerintahan memerlukan adanya pendapatan, yaitu yang bersumber dari zakat, jizyah, kharaj, ghanimah, fai’ dan lainnya yang merupakan sumber pendapatan pada masa itu. Dalam bidang ekonomi Islam, pajak dapat mencegah penumpukan harta kekayaan dan menciptakan pendistribusian kekayaan kepada masyarakat. Sehingga dapat mendukung tercapainya kemaslahatan umat. Rumusan masalah dalam penelitian ini adalah: (1) Apakah pajak dibolehkan dari sisi ekonomi Islam? (2) Apakah pajak bumi dan bangunan dibolehkan dari sisi ekonomi Islam? (3) Apakah objek pajak bumi dan bangunan sesuai dengan konsep distribusi kekayaan dalam ekonomi Islam? (4) Apakah tarif pajak bumi dan bangunan sesuai dengan prinsip kemaslahatan dalam ekonomi Islam? Tujuan dalam penelitian ini adalah: (1) mendeskripsikan apakah pajak dibolehkan dari sisi ekonomi Islam. (2) mendeskripsikan apakah pajak bumi dan bangunan dibolehkan dari sisi ekonomi Islam. (3) mendeskripsikan apakah objek pajak bumi dan bangunan sesuai dengan konsep distribusi kekayaan dalam ekonomi Islam. (4) mendeskripsikan apakah tarif pajak bumi dan bangunan sesuai dengan prinsip kemaslahatan dalam ekonomi Islam. Dalam penelitian ini menggunakan metode penelitian kepustakaan, yaitu penelitian yang data dan informasinya diperoleh dari sumber pustaka (bacaan) baik berupa buku-buku, hasil penelitian, dan bahan bacaan yang lainnya. Sumber data yang digunakan adalah sumber skunder. Dengan menggunakan metode analisis deduktif. Dari hasil penelitian ini dapat disimpulkan bahwa: (1) Dalam ekonomi Islam, pajak termasuk sistem distribusi kekayaan. (2) Dengan prinsip untuk menciptakan kemaslahatan umum, PBB boleh dikenakan pada orang yang kaya sebagaimana prinsip maslahah mursalah. (3) Objek pajak bumi dan bangunan sesuai dengan konsep distribusi kekayaan dalam ekonomi Islam. (4) Sistem tarif pajak bumi dan bangunan yang ditetapkan telah memenuhi kriteria adil (kemaslahatan) dalam ekonomi Islam. Kata kunci: Pajak, Pajak Bumi dan Bangunan, Kemaslahatan Umat, dan Ekonomi Islam

NACA Technical Notes

Report presenting flight-test measurements and corresponding pilot's opinions of the forward-flight longitudinal flying qualities characteristics of several single-rotor helicopters. The most important consideration for satisfactory characteristics appears to be the prevention of prolonged stick-fixed divergent tendencies. Results regarding the characteristics appreciated, theoretical analysis of pull-up characteristics, and practical requirements are provided

Deep-learning segmentation of fascicles from microCT of the human vagus nerve

IntroductionMicroCT of the three-dimensional fascicular organization of the human vagus nerve provides essential data to inform basic anatomy as well as the development and optimization of neuromodulation therapies. To process the images into usable formats for subsequent analysis and computational modeling, the fascicles must be segmented. Prior segmentations were completed manually due to the complex nature of the images, including variable contrast between tissue types and staining artifacts.MethodsHere, we developed a U-Net convolutional neural network (CNN) to automate segmentation of fascicles in microCT of human vagus nerve.ResultsThe U-Net segmentation of ~500 images spanning one cervical vagus nerve was completed in 24 s, versus ~40 h for manual segmentation, i.e., nearly four orders of magnitude faster. The automated segmentations had a Dice coefficient of 0.87, a measure of pixel-wise accuracy, thus suggesting a rapid and accurate segmentation. While Dice coefficients are a commonly used metric to assess segmentation performance, we also adapted a metric to assess fascicle-wise detection accuracy, which showed that our network accurately detects the majority of fascicles, but may under-detect smaller fascicles.DiscussionThis network and the associated performance metrics set a benchmark, using a standard U-Net CNN, for the application of deep-learning algorithms to segment fascicles from microCT images. The process may be further optimized by refining tissue staining methods, modifying network architecture, and expanding the ground-truth training data. The resulting three-dimensional segmentations of the human vagus nerve will provide unprecedented accuracy to define nerve morphology in computational models for the analysis and design of neuromodulation therapies

Upper limits on the strength of periodic gravitational waves from PSR J1939+2134

The first science run of the LIGO and GEO gravitational wave detectors presented the opportunity to test methods of searching for gravitational waves from known pulsars. Here we present new direct upper limits on the strength of waves from the pulsar PSR J1939+2134 using two independent analysis methods, one in the frequency domain using frequentist statistics and one in the time domain using Bayesian inference. Both methods show that the strain amplitude at Earth from this pulsar is less than a few times $10^{-22}$.Comment: 7 pages, 1 figure, to appear in the Proceedings of the 5th Edoardo Amaldi Conference on Gravitational Waves, Tirrenia, Pisa, Italy, 6-11 July 200

Quantum state preparation and macroscopic entanglement in gravitational-wave detectors

Long-baseline laser-interferometer gravitational-wave detectors are operating at a factor of 10 (in amplitude) above the standard quantum limit (SQL) within a broad frequency band. Such a low classical noise budget has already allowed the creation of a controlled 2.7 kg macroscopic oscillator with an effective eigenfrequency of 150 Hz and an occupation number of 200. This result, along with the prospect for further improvements, heralds the new possibility of experimentally probing macroscopic quantum mechanics (MQM) - quantum mechanical behavior of objects in the realm of everyday experience - using gravitational-wave detectors. In this paper, we provide the mathematical foundation for the first step of a MQM experiment: the preparation of a macroscopic test mass into a nearly minimum-Heisenberg-limited Gaussian quantum state, which is possible if the interferometer's classical noise beats the SQL in a broad frequency band. Our formalism, based on Wiener filtering, allows a straightforward conversion from the classical noise budget of a laser interferometer, in terms of noise spectra, into the strategy for quantum state preparation, and the quality of the prepared state. Using this formalism, we consider how Gaussian entanglement can be built among two macroscopic test masses, and the performance of the planned Advanced LIGO interferometers in quantum-state preparation

Improving the sensitivity to gravitational-wave sources by modifying the input-output optics of advanced interferometers

We study frequency dependent (FD) input-output schemes for signal-recycling interferometers, the baseline design of Advanced LIGO and the current configuration of GEO 600. Complementary to a recent proposal by Harms et al. to use FD input squeezing and ordinary homodyne detection, we explore a scheme which uses ordinary squeezed vacuum, but FD readout. Both schemes, which are sub-optimal among all possible input-output schemes, provide a global noise suppression by the power squeeze factor, while being realizable by using detuned Fabry-Perot cavities as input/output filters. At high frequencies, the two schemes are shown to be equivalent, while at low frequencies our scheme gives better performance than that of Harms et al., and is nearly fully optimal. We then study the sensitivity improvement achievable by these schemes in Advanced LIGO era (with 30-m filter cavities and current estimates of filter-mirror losses and thermal noise), for neutron star binary inspirals, and for narrowband GW sources such as low-mass X-ray binaries and known radio pulsars. Optical losses are shown to be a major obstacle for the actual implementation of these techniques in Advanced LIGO. On time scales of third-generation interferometers, like EURO/LIGO-III (~2012), with kilometer-scale filter cavities, a signal-recycling interferometer with the FD readout scheme explored in this paper can have performances comparable to existing proposals. [abridged]Comment: Figs. 9 and 12 corrected; Appendix added for narrowband data analysi

Search for gravitational wave bursts in LIGO's third science run

We report on a search for gravitational wave bursts in data from the three LIGO interferometric detectors during their third science run. The search targets subsecond bursts in the frequency range 100-1100 Hz for which no waveform model is assumed, and has a sensitivity in terms of the root-sum-square (rss) strain amplitude of hrss ~ 10^{-20} / sqrt(Hz). No gravitational wave signals were detected in the 8 days of analyzed data.Comment: 12 pages, 6 figures. Amaldi-6 conference proceedings to be published in Classical and Quantum Gravit

Lilliput

Catalog for the exhibition Lilliput held at the Seton Hall University Walsh Gallery, June 8 - July 24, 2009. Curated by Jeanne Brasile and Asha Ganpat. Includes an essay by Jeanne Brasile and Asha Ganpat. Includes color illustrations

Summary of the ISEV workshop on extracellular vesicles as disease biomarkers, held in Birmingham, UK, during December 2017

This report summarises the presentations and activities of the ISEV Workshop on extracellular vesicle biomarkers held in Birmingham, UK during December 2017. Among the key messages was broad agreement about the importance of biospecimen science. Much greater attention needs to be paid towards the provenance of collected samples. The workshop also highlighted clear gaps in our knowledge about pre-analytical factors that alter extracellular vesicles (EVs). The future utility of certified standards for credentialing of instruments and software, to analyse EV and for tracking the influence of isolation steps on the structure and content of EVs were also discussed. Several example studies were presented, demonstrating the potential utility for EVs in disease diagnosis, prognosis, longitudinal serial testing and stratification of patients. The conclusion of the workshop was that more effort focused on pre-analytical issues and benchmarking of isolation methods is needed to strengthen collaborations and advance more effective biomarkers