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

DDQ-Mediated Oxidative Radical Cycloisomerization of 1,5-Diynols: Regioselective Synthesis of Benzo[<i>b</i>]fluorenones under Metal-Free Conditions

A regio- and chemoselective oxidative cycloisomerization reaction of acyclic 1,5-diynols has been developed. The reaction proceeds under metal-free reaction conditions with high efficiency and broad functional group tolerance, which offers a general and straightforward access to benzo­[<i>b</i>]­fluorenones under metal-free conditions. The preliminary mechanistic studies revealed the possible involvement of a Meyer–Schuster rearrangement combined with an oxidative radical cyclization

Transgene expression in the endochondral skeleton.

<p>(A–E) Whole mount <i>in situ</i> hybridization of <i>Dlx5</i> (A–C) or <i>Col2a1</i> (D,E) probes to wild type (<i>wt</i>) and <i>Col2a1-Dlx5^t19/+</i> transgenic (<i>t/+</i>) littermates at E11.5 and E12.5. Arrows point to somites in panel A. Arrowhead points to digit 2 in panel C. (F–I) Section <i>in situ</i> hybridization of <i>Col2a1</i> (F,H) or <i>Dlx5</i> (G,I) riboprobes to adjacent sections of the femur of wild type (F,G) or <i>Col2a1-Dlx5^t19/+</i>transgenic embryos (H,I) at E14.5. Arrowheads indicate the <i>Col2a1</i>-positive proliferating zones, arrows point to the resting zones, and the bracket demarcates the hypertrophic zone in panels G and I. Proximal is to the right. (J,K) Section <i>in situ</i> hybridization of <i>Col2a1</i> (J) or <i>Dlx5</i> (K) riboprobes to adjacent sections of the tibia of <i>Dlx5/6^−/−</i>; <i>Col2a1-Dlx5^t19/+</i> transgenic embryos at E14.5. Proximal is to the right. md, mandibular arch; ot, otic vesicle; pam, proximal anterior mesoderm. Scale bar = 1 mm in A, 0.5 mm in B–E,J,K, 0.2 mm in F–I.</p

Toward Reversible Dihydrogen Activation by Borole Compounds

Efficient catalytic dihydrogen (H₂) activation is crucial in many fundamental chemical transformations. Detailed B97D/TZVP computational study shows that the H₂ molecule can be cooperatively activated over polar B–C bonds of various borole compounds through a concerted four-center transition structure of partial zwitterionic nature. The remarkable H₂ activation reactivity of borole compounds is attributed to the enhanced Lewis acidity at boron and Lewis basicity at α-carbons within the antiaromatic borole ring, and such theoretical insights are important for the design of new metal-free H₂ activation catalysts. For the first time, new borole compounds are designed as promising catalysts for direct H₂ delivery and even reversible H₂ activation by fusing the central borole ring into extended aromatic rings

Misexpression of <i>Dlx5</i> in chondrocytes accelerated chondrocyte hypertrophy.

<p>(A,B) Haematoxylin and eosin (H&E) staining of coronal sections of the head of wild type (A) and <i>Col2a1-Dlx5</i> transgenic (B) E16.5 embryos. Arrows point to proliferating zones in panel A. Dorsal is up. (C,D) Alizarin red-stained and cleared vertebral columns of wild type (C) and transgenic (D) P1 embryos were embedded in paraffin and sectioned. Arrows point to cartilaginous tissue in panel C. Boxed region is shown at higher magnification in panel C insert. Dorsal is up. (E,F) H&E stained longitudinal sections through the proximal humerus of wild type (E) and transgenic littermate (F). Proximal is up. Scale bar = 0.2 mm in A,B,E,F, 2 mm in C,D.</p

The timing of the onset of mineralization in the vertebral bodies was not affected by <i>Dlx5</i> but the subsequent rate of ossification was.

<p>(A) Bubble graph depicting the number of vertebral centra in which mineralization was detectable after alcian blue and alizarin red staining of wild type and t19/+ hemizygous embryos at three developmental stages. The smallest bubble represents a sample of one, the largest represents eight individuals. (B,C) Dorsal view of the third and fourth lumbar vertebrae of a wild type and <i>t19/+</i> hemizygote at E17.5 following alcian blue and alizarin red staining. (D) Quantitation of the area of the L3 centrum that had mineralized, plotted as average area ± sem. Wild type, white bars (n = 17 and n = 18 at E16.5 and E17.5 respectively); <i>Col2a1-Dlx5^t19/+</i>, grey bars (n = 4 and n = 13 at E16.5 and E17.5 respectively); * <i>P</i><0.005. (E–G) Ventral views of wild type (E), hemizygous (F) and homozygous (G) embryos with the <i>Col2a1-Dlx5^t19</i> allele at E17.5 following alizarin red staining. Arrowheads point to precociously mineralizing vertebrae in panel F. Scale bar = 0.5 mm for all photomicrographs.</p

Planar Is Better: Monodisperse Three-Layered MoS₂ Quantum Dots as Fluorescent Reporters for 2,4,6-Trinitrotoluene Sensing in Environmental Water and Luggage Cases

In this study, we present a simple but effective fluorescent system for highly sensitive and versatile sensing of 2,4,6-trinitrotoluene (TNT) using few layered planar MoS₂ quantum dots (QDs) as reporters. Excitation-independent emitting MoS₂ QDs were first fabricated by using the proposed ultrasonic–hydrothermal-based top-down method assisted by carbon-free hydroxylamine hydrochloride. The obtained pristine MoS₂ QDs were then modified with cysteine for introducing amino groups as TNT binding sites. The as-prepared MoS₂ QDs possess a planar structure, which can more adequately interact with flat aromatic TNT molecules due to π–π attraction and decreased steric effects, compared with traditional spherical/quasi-spherical QDs. As a result, they exhibit extremely high sensitivity for TNT sensing (1 nM and 2 ng for solution and substrate assay, respectively). The common ions containing in environmental water samples do not interfere with the sensing. Furthermore, the QDs-decorated test paper shows an instantaneous (within 1 min) response to trace amounts of deposited TNT, and the fluorescence quenching can even be well-visualized by the naked eye. Because of favorable analytical performances, the proposed MoS₂ QDs-based TNT sensing system has potential applications in both environmental water monitoring and security screening

Generation of <i>Col2a1-Dlx5</i> transgenic mice.

<p>(A) Transgene design. Numbering of promoter and intron elements is with respect to the <i>Col2a1</i> transcription start site. The start codon of <i>Col2a1</i> in exon 1 has been mutated to prevent translation in this exon <a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0008097#pone.0008097-Zhou1" target="_blank">[56]</a>. The asterisk indicates the <i>Flag</i> sequence 5′ to the murine <i>Dlx5</i> open reading frame, bpA, poly-adenylation sequence from the bovine <i>Growth Hormone</i> gene; SA, splice acceptor. Half arrows indicate the approximate location of primers for genotyping: Col2a1 forward (Cf) plus Dlx5 reverse (Dr), and for RT-PCR: Flag forward (Ff) plus Dr. (B) Transgene copy number. Semi-quantitative PCR was used to compare the approximate transgene copy number in transgenic founder mice: t2/+ and t3/+ represent dead hemizygous founders and t19/+ is a hemizygote neonate from the stable <i>Col2a1-Dlx5^t19/+</i> line. Control lanes from the left are: wild type DNA (0), wild type DNA mixed with <i>p3000i3020Col2a1-Dlx5</i> at 1 copy per genome equivalent (1) or 10 copies per genome equivalent (10). Amplification of a genomic fragment of the single copy gene <i>Ihh</i> was used to judge relative amplification of the transgene. (C) Specific amplification of expressed <i>Flag-Dlx5</i> sequence from transgenic embryos in a reverse transcriptase-dependent manner. RT-PCR analysis of five F4 generation embryonic day (E) 17.5 embryos from a <i>wt</i> x <i>Col2a1-Dlx5^t19/+</i> mating demonstrates stable heritable expression of the <i>Col2a1-Dlx5</i> transcription unit. The first lane in the bottom panel (+) shows a positive PCR control for the minus RT experiment. Non-adjacent lanes from the same gel have been spliced together to generate the figure. Lane numbers refer to individual embryos.</p

Chondrocyte-specific expression of <i>Dlx5</i> rescued endochondral defects in <i>Dlx5/6</i> null embryos.

<p>(A–D) Lateral views of the heads of P0 neonates with the genotypes shown after staining with alcian blue and alizarin red. Asterisk indicates a missing supraoccipital bone in panel A. Arrows point to supraoccipital bones in panels B–D. (E–G) Dorsal view of the second to fifth lumbar vertebrae from a <i>Dlx5/6^−/−</i> (E), <i>Dlx5/6^−/−</i>; <i>Col2a1-Dlx5^t19/+</i> (F), and <i>Dlx5/6^+/−</i> (G) embryo at E17.5 following alcian blue and alizarin red staining. Since <i>Dlx5/6^−/−</i> embryos are smaller, digital images of L2 to L5 at E17.5 were scaled to the same vertebral size to allow measurements of the relative mineralization of the vertebral bodies. Rostral is at the top. (H) Quantitation of mineralization in the L3 centrum of <i>Dlx5/6^−/−</i> (n = 9), <i>Dlx5/6^−/−; Col2a1-Dlx5^t19/+</i> (n = 3), and <i>Dlx5/6^+/−</i> (n = 9) vertebrae, plotted as average area ± sem. * <i>P</i><0.05; ns, <i>P</i>>0.05. Scale bar = 2 mm in A–D, 0.5 mm in E,F,G.</p

Dose-dependent hypermineralization in the endochondral skeleton of <i>Col2a1-Dlx5</i> transgenic neonates.

<p>(A,B) Lateral views of a wild type CD-1 P0 pup (A) and two hemizygous <i>Col2a1-Dlx5</i> transgenic pups (B), both found dead shortly after birth. (C,D) Dorsal view of the caudal skull of wild type (C) and <i>t19/+</i> (D) neonates at postnatal day zero (P0) following staining with alcian blue and alizarin red. The arrow points to an area of fusion between the basioccipital and exoccipital bones in panel D. (E,F) Lateral views of a wild type (E) and <i>t1/+</i> transgenic founder (F) at P0 after staining with alcian blue and alizarin red. (G) Bubble graph of the ossification index of multiple litters of <i>t19/+</i> hemizygotes and their wild type littermates. Following staining with alcian blue and alizarin red, a score was assigned to each embryo or neonate that reflected the extent of occipital ossification relative to a typical wild type at that stage: 1 = no brain case (exencephalic), 2 = brain case intact but no ossification of the supraoccipital (SO) apparent, 3 = smaller SO than is seen in a majority of wild type specimens (which were assigned a score of 4); 5 = obviously smaller distance between the SO and exoccipital (EO), or between the EO and the basioccipital (BO), compared to a majority of wild type; 6 = unilateral touching of SO and EO or of EO and BO; 7 = bilateral contact between SO and EO, or between the EO and the BO, or fusion of any of these bones. Bubble size is proportional to the number of neonates with a given score; the smallest circles represent a single individual, the largest circle represents 17 individuals. (H–J) Ventral views of wild type (H), hemizygous (I) and homozygous (J) embryos with the <i>Col2a1-Dlx5^t19</i> allele at P1 following alizarin red staining. Arrowheads point to precociously mineralized vertebrae in panel I. (K,L) Ventral views of wild type (K), and <i>Col2a1-Dlx5^t1/+</i> transgenic founder (L) at P0 following alcian blue and alizarin red staining. The most caudal thoracic (T13) and sacral (S4) vertebrae are marked with white asterisks. (M–P) Limb skeleton preparations from neonates with the genotypes as shown following alcian blue and alizarin red staining. at, atlas; at/ax*, fused atlas and axis; ax, axis; BO, basioccipital; D, dentary, EO, exoccipital; fe, femur; fi, fibula; h, humerus; IP, interparietal; IP*, interparietal bone with expanded mineralization; r, radius; sc, scapula; SO, supraoccipital; S/EO*, fused supraoccipital and exoccipital bones; t, tibia; u, ulna; wt, wild type. Scale bar = 5 mm in A,B, 1 mm in C,D, 2 mm in E,F,K–P, 0.5 mm in H–J.</p