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

Sex differences in lower urinary tract biology and physiology

Abstract Females and males differ significantly in gross anatomy and physiology of the lower urinary tract, and these differences are commonly discussed in the medical and scientific literature. However, less attention is dedicated to investigating the varied development, function, and biology between females and males on a cellular level. Recognizing that cell biology is not uniform, especially in the lower urinary tract of females and males, is crucial for providing context and relevance for diverse fields of biomedical investigation. This review serves to characterize the current understanding of biological sex differences between female and male lower urinary tracts, while identifying areas for future research. First, the differences in overall cell populations are discussed in the detrusor smooth muscle, urothelium, and trigone. Second, the urethra is discussed, including anatomic discussions of the female and male urethra followed by discussions of cellular differences in the urothelial and muscular layers. The pelvic floor is then reviewed, followed by an examination of the sex differences in hormonal regulation, the urinary tract microbiome, and the reticuloendothelial system. Understanding the complex and dynamic development, anatomy, and physiology of the lower urinary tract should be contextualized by the sex differences described in this review

Is the time right for a new initiative in mathematical modeling of the lower urinary tract? ICI-RS 2023.

INTRODUCTION A session at the 2023 International Consultation on Incontinence - Research Society (ICI-RS) held in Bristol, UK, focused on the question: Is the time right for a new initiative in mathematical modeling of the lower urinary tract (LUT)? The LUT is a complex system, comprising various synergetic components (i.e., bladder, urethra, neural control), each with its own dynamic functioning and high interindividual variability. This has led to a variety of different types of models for different purposes, each with advantages and disadvantages. METHODS When addressing the LUT, the modeling approach should be selected and sized according to the specific purpose, the targeted level of detail, and the available computational resources. Four areas were selected as examples to discuss: utility of nomograms in clinical use, value of fluid mechanical modeling, applications of models to simplify urodynamics, and utility of statistical models. RESULTS A brief literature review is provided along with discussion of the merits of different types of models for different applications. Remaining research questions are provided. CONCLUSIONS Inadequacies in current (outdated) models of the LUT as well as recent advances in computing power (e.g., quantum computing) and methods (e.g., artificial intelligence/machine learning), would dictate that the answer is an emphatic "Yes, the time is right for a new initiative in mathematical modeling of the LUT.

Transcriptional Regulation of Connective Tissue Metabolism Genes in Women With Pelvic Organ Prolapse

Objective: The aim of this study was to compare differences in expressions and relationships between key genes involved in extracellular matrix metabolism and tissue cellularity in women with and without pelvic organ prolapse (POP). Methods: A total of 80 biopsies (anterior cuff, posterior cuff, and/or leading edge) were obtained from 30 women: n = 10 premenopausal without POP (controls), n = 10 premenopausal with POP, and n = 10 postmenopausal with POP. Quantitative reverse-transcriptase polymerase chain reaction was used to assess gene expression of bone morphogenetic protein 1 (BMP1), collagen types I (COL1) and III (COL3), relaxin family peptide receptor 1 (RXFP1), matrix metallopeptidase 2, and TIMP metallopeptidase inhibitors 2 and 3. Hematoxylin and eosin staining was used to assess cellularity of the connective tissue layer. Kruskal-Wallis test, Mann-Whitney U test, Pearson correlation, or linear regression analyses were used, as appropriate. Results: Bone morphogenetic protein 1 expression was significantly up-regulated in patients with POP compared with controls. Bone morphogenetic protein 1 expression was correlated with COL1 expression in all groups but only correlated with TIMP metallopeptidase inhibitor 3 expression in controls. Similarly, COL3 expression was correlated with RXFP1 expression in women with POP but not in controls. The degree of dependence (slope of the regression line) between COL1 and COL3 expressions was significantly elevated in premenopausal women with POP compared with the other 2 groups. The slopes between COL1-COL3, COL3–matrix metallopeptidase 2, COL1-RXFP1, and COL3-RXFP1 expressions were significantly lower in postmenopausal women compared with premenopausal women with POP. No differences were found in overall tissue cellularity. Conclusions: Bone morphogenetic protein 1 expression may play a significant role in the pathophysiology of POP. The finding that BMP1 expression was correlated with COL1 expression in all groups suggests a conserved association between BMP1 and collagen synthesis in the vaginal wall. The elevated slope between COL1 and COL3 expressions may be associated with early (premenopausal) development of POP. The expression of RXFP1 in postmenopausal women and its altered intergene regulation suggests a role for RXFP1 in connective tissue metabolism outside pregnancy

Transcriptional Regulation of Connective Tissue Metabolism Genes in Women With Pelvic Organ Prolapse

Objective: The aim of this study was to compare differences in expressions and relationships between key genes involved in extracellular matrix metabolism and tissue cellularity in women with and without pelvic organ prolapse (POP). Methods: A total of 80 biopsies (anterior cuff, posterior cuff, and/or leading edge) were obtained from 30 women: n = 10 premenopausal without POP (controls), n = 10 premenopausal with POP, and n = 10 postmenopausal with POP. Quantitative reverse-transcriptase polymerase chain reaction was used to assess gene expression of bone morphogenetic protein 1 (BMP1), collagen types I (COL1) and III (COL3), relaxin family peptide receptor 1 (RXFP1), matrix metallopeptidase 2, and TIMP metallopeptidase inhibitors 2 and 3. Hematoxylin and eosin staining was used to assess cellularity of the connective tissue layer. Kruskal-Wallis test, Mann-Whitney U test, Pearson correlation, or linear regression analyses were used, as appropriate. Results: Bone morphogenetic protein 1 expression was significantly up-regulated in patients with POP compared with controls. Bone morphogenetic protein 1 expression was correlated with COL1 expression in all groups but only correlated with TIMP metallopeptidase inhibitor 3 expression in controls. Similarly, COL3 expression was correlated with RXFP1 expression in women with POP but not in controls. The degree of dependence (slope of the regression line) between COL1 and COL3 expressions was significantly elevated in premenopausal women with POP compared with the other 2 groups. The slopes between COL1-COL3, COL3–matrix metallopeptidase 2, COL1-RXFP1, and COL3-RXFP1 expressions were significantly lower in postmenopausal women compared with premenopausal women with POP. No differences were found in overall tissue cellularity. Conclusions: Bone morphogenetic protein 1 expression may play a significant role in the pathophysiology of POP. The finding that BMP1 expression was correlated with COL1 expression in all groups suggests a conserved association between BMP1 and collagen synthesis in the vaginal wall. The elevated slope between COL1 and COL3 expressions may be associated with early (premenopausal) development of POP. The expression of RXFP1 in postmenopausal women and its altered intergene regulation suggests a role for RXFP1 in connective tissue metabolism outside pregnancy

Assessing Neurogenic Lower Urinary Tract Dysfunction after Spinal Cord Injury : Animal Models in Preclinical Neuro-Urology Research

Neurogenic bladder dysfunction is a condition that affects both bladder storage and voiding function and remains one of the leading causes of morbidity after spinal cord injury (SCI). The vast majority of individuals with severe SCI develop neurogenic lower urinary tract dysfunction (NLUTD), with symptoms ranging from neurogenic detrusor overactivity, detrusor sphincter dyssynergia, or sphincter underactivity depending on the location and extent of the spinal lesion. Animal models are critical to our fundamental understanding of lower urinary tract function and its dysfunction after SCI, in addition to providing a platform for the assessment of potential therapies. Given the need to develop and evaluate novel assessment tools, as well as therapeutic approaches in animal models of SCI prior to human translation, urodynamics assessment techniques have been implemented to measure NLUTD function in a variety of animals, including rats, mice, cats, dogs and pigs. In this narrative review, we summarize the literature on the use of animal models for cystometry testing in the assessment of SCI-related NLUTD. We also discuss the advantages and disadvantages of various animal models, and opportunities for future research.Medicine, Faculty ofNon UBCOrthopaedics, Department ofReviewedFacultyResearche