Transforming Islamic Law in Indonesia from a Legal Political Perspective

This article aims to discuss the transformation of Islamic law in Indonesia. This research is qualitative in the form of a literature study with a political-law approach. The idea of this paper is based on a misunderstanding of Islamic law and Islamic law and fiqh. Issues related to the debate on the application of Islamic law in the contemporary era also contribute to thoughts in this paper. This paper concludes that the transformation of Islamic law into national law is a difficult task. This is because Indonesia is a multi-cultural, multi-ethnic, and multi-religious country. The most important reason is due to the variety of Muslim understanding of religious text

Legal Protection of Objections to Value Added Taxes Through the Tax Court

The current taxation system is used to accommodate community activities that have not reached the target of development needs, among others, to increase state revenue, encourage exports, and equalize tax imposition. Keeping in mind the national taxation system, Law Number 42 of 2009 concerning Value Added Tax and Sales Tax on Luxury Goods or the VAT Law, is the legal basis that Value Added Tax and Sales Tax on Luxury Goods are two types of taxes that are regulated as one unit. as a tax on domestic consumption. According to Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Value Added Tax is a tax on consumption of goods and services in the customs area which is subject to multilevel in every production and distribution line. Value added tax is a tax imposed on any added value of goods or services in circulation from producers to consumers. In order to fulfill the obligation to pay the Value Added tax of the taxpayer determined by the tax directorate, this requires careful attention, especially if the value is large. If it turns out that the taxpayer has objections to the amount of tax imposition that is considered too large, then the taxpayer can take legal action through the Tax Directorate, then if there is still an objection, an appeal can be made through a tax court institution known as making an appeal in the tax court. Then if the taxpayers still object to them, they can carry out a reconsideration effort to the Supreme Court. Keywords: Legal Protection, Taxpayers, Tax Court DOI: 10.7176/JLPG/108-09 Publication date: April 30th 2021

Vanadium dispersion and catalytic activity of Pd/VOx/SBA-15 catalysts in the Wacker oxidation of ethylene

Transmission electron microscopy (TEM), X-ray diffractometry (XRD), in situ diffuse reflectance ultra violet e visible (UVeVis) spectroscopy, and temperature-programmed reduction by hydrogen (H2-TPR) were used to identify the vanadia forms in vanadium-containing SBA-15 preparations (VOx/SBA-15). Wacker type supported Pd/VOx/SBA-15 catalysts were obtained by introducing Pd into VOx/SBA-15 samples using conventional impregnation method. The activity of the catalysts was tested in the gas phase partial oxidation of ethylene by O2 in the presence of H2O (Wacker oxidation). VOx/SBA-15 sample was obtained by micelle-templated synthesis using vanadium-containing synthesis gel. The vanadium became incorporated in the silica structure from the gel in near to atomic dispersion. This catalyst was quite active in ethylene oxidation to CO2 but had low Wacker activity. Isolated, polymeric and bulk vanadia species were identified in the VOx/SBA-15 prepared by wet impregnation/calcination method. The specific surface area of the sample was found to be smaller than that of the neat SBA-15 support because some pores were blocked by vanadia agglomerates. The corresponding Pd/VOx/SBA-15 catalyst showed high selectivity for acetaldehyde formation but the activity was relatively low due to low accessible active surface. A third VOx/SBA-15 sample was obtained by applying directed surface reaction between silanol groups of dehydrated SBA-15 and anhydrous solution of vanadyl acetylacetonate. Large number of accessible Pd/VOx sites were present in the corresponding Pd/VOx/SBA-15 catalyst. Latter catalyst induced ethylene oxidation to acetaldehyde with high yield at temperatures <~160 0C and with good yield to acetic acid at temperatures >~160 0C

Conversion of ethanol to butadiene over mesoporous In2O3-promoted MgOSiO2 catalysts

Mesoporous MgO-SiO2 mixed oxide catalysts were prepared for the conversion of ethanol to 1,3-butadiene. Mesoporosity was obtained by using SBA-15 material as support for magnesia or by applying one-pot synthesis method wherein magnesia precursor, such as, magnesium methoxide or ethoxide, was admixed to the synthesis gel of the SBA-15 material. The SBA-15 support was wet-impregnated by Mg(NO3)2 solution or wet-kneaded with Mg(OH)2 precipitate. The synthesized samples were mesoporous, however, the alkoxide in the synthesis gel hindered the formation of regular SBA-15 structure. In wet-kneaded and one-pot-synthesized samples the presence of MgeOeSi bonds was confirmed by X-ray diffractometry. The acid-base properties of the preparations were characterized by the room-temperature adsorption capacity for CO2 and NH3. Formation of MgeOeSi bonds were shown to be responsible for the increased acidity/basicity of the samples. The best catalysts were the wet-kneaded sample and the sample synthesized using methoxide as magnesium source. Over these catalysts the butadiene yield reached 15 % at 400−425 °C. To enhance the ethanol-to-butadiene activity the mixed oxides were promoted by In2O3. Additive In2O3 significantly improved dehydrogenation activity generating more acetaldehyde, and suppressed dehydration activity giving less ethylene and diethyl ether. Butadiene yields above 40% were achieved

Heterogeneous catalytic Wacker oxidation of ethylene over oxide-supported Pd/VOx catalysts: The support effect

This paper concerns the selective oxidation of ethylene (EE) to acetaldehyde (AL) and acetic acid (AA) by oxygen in the presence of steam over non-supported Pd/V2O5 catalyst and over Pd/V2O5 catalysts supported by SiO2, TiO2, γ- Al2O3, and α-Al2O3. A flow-through microreactor was applied at atmospheric pressure in the temperature range of 150-200 oC. The WHSV of EE was 0.17 or 0.84 h-1. The vanadia content of the supported catalysts was 17 wt%, whereas their Pd content was 0.8 wt %. The reducibility of vanadia was determined using temperature-programmed reduction by hydrogen (H2-TPR). Applying ultraviolet-visible (UV-vis) spectroscopy and X-ray diffractometry (XRD) different vanadia species were identified over different supports. In the Pd/V2O5/α-Al2O3 catalyst the vanadia had the same structure than in the Pd/V2O5 preparation. Even the low surface area α-Al2O3 support affects the Wacker oxidation activity of the catalyst. Vanadia, deposited on the surface of TiO2 or γ-Al2O3 forms easily reducible polymeric species. In interaction with Pd this polymeric species is responsible for the total oxidation EE to CO2. Palladium, bound to the surface of bulk V2O5 or to monomeric vanadate-like species on silica, forms Pd/VOx redox pairs, which are active and selective catalytic centers of the Wacker reaction. The Wacker mechanism was verified by test reactions, where one of the four components, such as Pd, V2O5, O2, or H2O, was left out from the reacting system. In absence of any of the components no selective catalytic partial EE oxidation proceeded, indicating that the Wacker mechanism could not operate

Structure and activity of Pd/V2O5/TiO2 catalysts in Wacker oxidation of ethylene

Studies reveal that V2O5 supported on TiO2 is more active in gas phase oxidation reactions by O2 than on Al2O3 or SiO2 support. Nevertheless, the Pd/V2O5/TiO2 catalyst was hardly studied in heterogeneous Wacker-oxidation. The present study concerns preparation of Pd/V2O5/TiO2 catalysts and activity of the catalysts in selective gas phase oxidation of ethylene by O2 in presence of water at atmospheric pressure and in the temperature range of 100-200 oC. The influence of palladium and vanadia loading and the partial pressures of the reactants on the yield of oxidation products (acetaldehyde and acetic acid) were examined. The surface-bound vanadia forms were identified by X-ray diffractometry (XRD), X-ray photoelectron spectroscopy (XPS), and FT-Raman spectroscopy. The best activities were achieved with catalysts, having near to monolayer vanadia coverage of the support. Time-on-stream catalytic tests and chemical analysis of the fresh and used catalysts proved the structural and catalytic stability of the Pd/V2O5/TiO2 preparations. It was shown that under the conditions of Wacker-oxidation primary product acetaldehyde could become further oxidized to CO2, whereas no consecutive oxidation of product acetic acid proceeded

Acetone alkylation with ethanol over multifunctional catalysts by a borrowing hydrogen strategy

Step by step alkylation of acetone (A) with ethanol (E) in a ratio of 1 : 2 was investigated. A fixed bed flow-through reactor system was used at a total pressure of 21 bar and in the temperature range of 150-350 [degree]C in inert He or a reducing H2 medium. Following the hydrogen borrowing methodology, two types of catalysts were prepared; using neutral activated carbon (AC) and alkaline hydrotalcite (HT) supports, namely 5 wt% Pd/AC in the presence of alkaline additives (10, 20 and 30 wt% KOH or 20% K3PO4); 9 wt% Cu/HT and 5 wt% Pd/HT. The catalysts were activated in a H2 flow at 350 [degree]C. Different yields of mono- or dialkylated ketones were observed. In a hydrogen medium over the same catalyst systems the ketone products could be reduced to alcohols. In this study the Pd/HT catalyst seems to be the most promising for fuel production based on biomass fermentation

Texture and morphology-directed activity of magnesia-silica mixed oxide catalysts of ethanol-to-butadiene reaction

Magnesia-silica mixed oxide catalysts of different texture and morphology were prepared for the ethanolto-butadiene (ETB) reaction. Magnesia of low and high specific surface area (SSA) were made by thermal decomposition of magnesium nitrate. High-SSA MgO was prepared using hard-templating (HT) method. Mesoporous carbon, obtained by carbonizing a resorcinol-formaldehyde polymer was used as template. The carbon pores were saturated by Mg(NO3 )2 solution and calcined then in order to decompose the nitrate and combust the carbon to get high-SSA MgO. The processes induced by latter calcination were followed by Thermogravimetry-Differential Scanning Calorimetry (TG-DSC) method. To obtain MgO-SiO2 catalysts both magnesia samples were wet-kneaded (WK) with a silica aerogel and a structured mesoporous SBA-15 silica material, having lower and higher SSA, respectively. Morphological and textural properties of these mixed oxide catalysts were characterized by means of N2 physisorption, X-ray powder diffraction (XRD), Transmission Electron Microscopy (TEM), X-ray photoelectron spectroscopy (XPS), and Energy Dispersive X-ray Spectroscopy (EDX). Ranking the catalysts was attempted according to their acidity and basicity, i. e., by the concentration and strength of their acidic and basic sites. Therefore, the samples were characterized by their adsorption interaction with molecules, having either basic or acidic character. The adsorption of CO2 and NH3 was studied by Temperature-Programmed Desorption (TPD) method, whereas that of the pyridine and CDCl3 by Fourier Transform Infrared Spectroscopy (FT-IR). The WK changed the structure of the parent oxides, generated Mg-O-Si bonds, acidity, and basicity. The XPS and EDX results showed that the surface Mg content of the mixed oxide samples made from the low-SSA MgO was higher than that of the bulk phase, while that of the samples made of the high-SSA MgO was lower. This demon- strates that MgO prepared by use of a carbon template proved to be more reactive in the WK process and generated more Mg-O-Si bonds. The mixed oxide catalysts containing high-SSA MgO showed always higher activity and butadiene (BD) selectivity than the corresponding catalyst containing low-SSA MgO. The higher BD selectivity of these catalysts is related to their subtle acidity-basicity balance. Neverthe- less, the measured selectivities did not show correlation with any of the parameters characterizing the acid-base properties of the catalysts. The highest BD yield was obtained at 425 °C achieving 75% ethanol conversion level and 50% BD selectivity

Szénhidrogének és alkoholok reakciójának katalitikus és felületkémiai vizsgálata = Catalytic and surface science studies related to the reactions of hydrocarbons and alcohols

Tanulmányoztuk a benzol, metanol, dimetil és dietil éter aromatizációját és a metilezését a ZSM-5 zeolitra rávitt Mo2C, Ga2O3 és ZnO-on. Mindhárom anyag hatásosan katalizálta a metanol aromatizációját, és a Mo2C/ZSM-5 elősegítette a benzol metilezését is. Spektroszkópiai módszerekkel feltártuk a zeolit és a Mo2C szerepét. Kísérleteink másik részében a hidrogén előállítására koncentráltunk. Elsődleges célunk a drága platina fémeket helyettesítő olcsó és stabilis katalizátor szintézise volt. Erre a célra legmegfelelőbbnek ismét a Mo2C bizonyult. Amennyiben a Mo2C-t nagy felületű többfalú szén nanocsőre vagy Norit szénre vittük rá, az alkoholok átalakításának iránya megváltozott: az etanol és metanol aromatizációja helyett a hidrogén képződése került előtérbe. A hidrogén előállításával kapcsolatos kutatási programunk talán egyik legfontosabb eredménye, hogy a Mo2C/carbon katalizátoron a HCOOH bomlásának katalízisével sikerült tiszta, CO mentes hidrogént előállítanunk alacsony hőmérsékleten. Párhuzamosan folyó elektron-spektroszkópiai módszerekkel feltártuk a reakciók primér lépéseit és a felületen képződő gyökök átalakulásának irányát. Elektron- foton- és ion spektroszkópiával (AES, XPS, LEIS, RAIRS), valamint STM-el tanulmányoztuk a kétfémes nanoszerkezetek képződését és fizikai-kémiai sajátságait egykristály titán-dioxid felületen. Eredményeinket 20 nemzetközi folyóiratban megjelent dolgozatban közöltük és azokról különböző nemzetközi konferenciákon 35 előadást tartottunk. | The adsorption and reaction pathways of methanol, dimethyl and diethyl ethers have been investigated on pure and Mo2C containing ZSM-5. ZSM-5 effectively catalyzed the reaction of all the three compounds above 473 K to yield various olefins and aromatics. Adding Mo2C to the zeolites greatly promoted the formation of aromatics very likely by catalyzing the aromatization of olefins formed in the reaction. Addition of benzene to dimethyl ether markedly increased the formation of toluene, xylene and C9 aromatics on ZSM-5. The enhancement was further increased by ZnO and Mo2C promoters. Extensive research has been carried out recently to develop a procedure for the production of clean hydrogen for fuel cells. Efforts were also made to replace the expensive Pt metals with more effective, stable, and less expensive catalysts. We found that Mo2C when it is prepared on different carbon supports is an effective catalyst for the decomposition of alcohols and ether to give hydrogen. In the case of reforming of HCOOH we achieved to produce H2 free of CO. The adsorption and reaction pathways of above compounds on Mo2C/Mo(100) have been studied by several electron spectroscopic methods. The results helped to establish the mechanism of the catalytic reactions. Detailed spectroscopic experiments were performed concerning the interaction of Au with Rh on TiO2(100). We gave account on our results in 20 papers published in international journals, and presented 35 lectures at various Conferences