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

Diagnostic accuracy of the vegetative and minimally conscious state: Clinical consensus versus standardized neurobehavioral assessment

BACKGROUND: Previously published studies have reported that up to 43% of patients with disorders of consciousness are erroneously assigned a diagnosis of vegetative state (VS). However, no recent studies have investigated the accuracy of this grave clinical diagnosis. In this study, we compared consensus-based diagnoses of VS and MCS to those based on a well-established standardized neurobehavioral rating scale, the JFK Coma Recovery Scale-Revised (CRS-R). METHODS: We prospectively followed 103 patients (55 +/- 19 years) with mixed etiologies and compared the clinical consensus diagnosis provided by the physician on the basis of the medical staff's daily observations to diagnoses derived from CRS-R assessments performed by research staff. All patients were assigned a diagnosis of 'VS', 'MCS' or 'uncertain diagnosis.' RESULTS: Of the 44 patients diagnosed with VS based on the clinical consensus of the medical team, 18 (41%) were found to be in MCS following standardized assessment with the CRS-R. In the 41 patients with a consensus diagnosis of MCS, 4 (10%) had emerged from MCS, according to the CRS-R. We also found that the majority of patients assigned an uncertain diagnosis by clinical consensus (89%) were in MCS based on CRS-R findings. CONCLUSION: Despite the importance of diagnostic accuracy, the rate of misdiagnosis of VS has not substantially changed in the past 15 years. Standardized neurobehavioral assessment is a more sensitive means of establishing differential diagnosis in patients with disorders of consciousness when compared to diagnoses determined by clinical consensus

Neural Correlates of Ongoing Conscious Experience: Both Task-Unrelatedness and Stimulus-Independence Are Related to Default Network Activity

The default mode network (DMN) is a set of brain regions that consistently shows higher activity at rest compared to tasks requiring sustained focused attention toward externally presented stimuli. The cognitive processes that the DMN possibly underlies remain a matter of debate. It has alternately been proposed that DMN activity reflects unfocused attention toward external stimuli or the occurrence of internally generated thoughts. The present study aimed at clarifying this issue by investigating the neural correlates of the various kinds of conscious experiences that can occur during task performance. Four classes of conscious experiences (i.e., being fully focused on the task, distractions by irrelevant sensations/perceptions, interfering thoughts related to the appraisal of the task, and mind-wandering) that varied along two dimensions (“task-relatedness” and “stimulus-dependency”) were sampled using thought-probes while the participants performed a go/no-go task. Analyses performed on the intervals preceding each probe according to the reported subjective experience revealed that both dimensions are relevant to explain activity in several regions of the DMN, namely the medial prefrontal cortex, posterior cingulate cortex/precuneus, and posterior inferior parietal lobe. Notably, an additive effect of the two dimensions was demonstrated for midline DMN regions. On the other hand, lateral temporal regions (also part of the DMN) were specifically related to stimulus-independent reports. These results suggest that midline DMN regions underlie cognitive processes that are active during both internal thoughts and external unfocused attention. They also strengthen the view that the DMN can be fractionated into different subcomponents and reveal the necessity to consider both the stimulus-dependent and the task-related dimensions of conscious experiences when studying the possible functional roles of the DMN

The impact of aging and hearing status on verbal short-term memory

peer reviewedThe aim of this study is to assess the impact of hearing status on age-related decrease in verbal short-term memory (STM) performance. This was done by administering a battery of verbal STM tasks to elderly and young adult participants matched for hearing thresholds, as well as to young normal-hearing control participants. The matching procedure allowed us to assess the importance of hearing loss as an explanatory factor of age-related STM decline. We observed that elderly participants and hearing-matched young participants showed equal levels of performance in all verbal STM tasks, and performed overall lower than the normal hearing young control participants. This study provides evidence for recent theoretical accounts considering reduced hearing level as an important explanatory factor of poor auditory-verbal STM performance in older adults

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

The Importance of Encoding-Related Neural Dynamics in the Prediction of Inter-Individual Differences in Verbal Working Memory Performance

Studies of brain-behaviour interactions in the field of working memory (WM) have associated WM success with activation of a fronto-parietal network during the maintenance stage, and this mainly for visuo-spatial WM. Using an inter-individual differences approach, we demonstrate here the equal importance of neural dynamics during the encoding stage, and this in the context of verbal WM tasks which are characterized by encoding phases of long duration and sustained attentional demands. Participants encoded and maintained 5-word lists, half of them containing an unexpected word intended to disturb WM encoding and associated task-related attention processes. We observed that inter-individual differences in WM performance for lists containing disturbing stimuli were related to activation levels in a region previously associated with task-related attentional processing, the left intraparietal sulcus (IPS), and this during stimulus encoding but not maintenance; functional connectivity strength between the left IPS and lateral prefrontal cortex (PFC) further predicted WM performance. This study highlights the critical role, during WM encoding, of neural substrates involved in task-related attentional processes for predicting inter-individual differences in verbal WM performance, and, more generally, provides support for attention-based models of WM. © 2013 Majerus et al

Exploring the relationship between new word learning and short-term memory for serial order recall, item recall, and item recognition

We reexplored the relationship between new word learning and verbal short-term memory (STM) capacities, by distinguishing STM for serial order information, item recall, and item recognition. STM capacities for order information were estimated via a serial order reconstruction task. A rhyme probe recognition task assessed STM for item recognition. Item recall capacities were derived from the proportion of item errors in an immediate serial recall task. In Experiment 1, strong correlations were observed between item recall and item recognition, but not between the item STM tasks and the serial order task, supporting recent theoretical positions that consider that STM for item and serial order rely on distinct capacities. Experiment 2 showed that only the serial order reconstruction task predicted independent variance in a paired associate word - nonword learning task. Our results suggest that STM capacities for serial order play a specific and causal role in learning new phonological information

The Impact of Dual-Tasking on Sentence Comprehension in Children with Specific Language Impairment

Purpose: This study assesses the hypothesis of a limitation in attentional allocation capacity as underlying poor sentence comprehension in children with SLI. Method: Fifteen children with SLI, 15 age-matched controls, and 15 grammar-matched controls. Sixty sentences were presented in isolation, and 60 sentences were presented with a concurrent non-linguistic target-detection task. If poor attentional allocation capacity is a core deficit in SLI, they should be impaired to a greater extent in the dual task condition relative to the grammatical-age controls. On the contrary, a comparable performance decrement under the dual-task condition in children with SLI and younger language controls would attest of a limitation in attentional allocation capacity in children with SLI that is not disproportionate to their language level. Results: Sentence comprehension was affected by the dual-task condition to a greater extent in children with SLI relative to age-controls, but not relative to grammatical-controls. Conclusions: Our study does not support limitations in attentional allocation capacity as representing a core deficit in SLI. Rather, our data show that these children show attentional allocation capacity comparable to that of younger children having similar language level, suggesting that SLI is characterized by a slowed development of both attentional and language domains

Example Recordings in the Nonsurvival Canine.

<p>Examples of device (solid blue line) and reference (dashed red line) recordings of electrically-induced isometric contractions in canine <b>(a)</b> as-recorded and <b>(b)</b> normalized recordings with the device in the submucosal location. Manual bladder compressions from the submucosal sensor <b>(c)</b> as-recorded and <b>(d)</b> normalized were correlated with reference lumen pressure but showed rate-change variation. Lumen pressure <b>(e)</b> as-recorded and <b>(f)</b> normalized recordings with the device in the bladder lumen showed good agreement with the reference.</p