INTEGRASI HUKUM PAJAK DAN ZAKAT DI INDONESIA Telaah terhadap Pemikiran Masdar Farid Mas’udi

Masdar Farid Mas'udi is famous as an eclectic scholar who produces Islamic thought (ijtihad), which is becomes a subject of conversation among thinkers of Islam in Indonesia. The discourse of zakat and tax integration actually is not something new, but substantially, his thoughts can be used as a consideration of zakat and tax policies in Indonesia, and even become enlightened understanding of Islamic substance in Indonesia. His thoughts on integration of zakat and tax caused controversy and quite diverse questions. This even seems “strange” because he wanted to unite two things that are different substantially and usefulness. However, if we understand his thought more comprehensively both its content and his method of ijtihad, it would seem that his real thinking about tax and zakat unification substantially, can be a problem solution of zakat and tax implementation for Muslims in Indonesia. This paper will present ideas, methods and the formulations of zakat and tax’s concept of Masdar Farid Mas'udi

Spiritualitas Islam dan Gerakan Politik Ingkar NKRI (Studi terhadap Gerakan Politik HT di Indonesia)

The presence of Reformation Order in Indonesia bears new Islamic spirituality in various forms,and one of them is the born of Hizbut Tahrir Indonesia (HTI) which represents Hizbut Tahrir (HT) in the Middle East. The members claim that HTI is an ideological political party which is based on Islamic doctrines and its dakwa is based on the obligation to uphold khila>fah Isla>miyah supported by fikrah (idea) as a means for change. This group has issued some controversial fruits of ijtihads on politics which lead to pro and con among the debate on the discourse of upholding democracy in Indonesia. They reject historical interpretation. If they admit explanation on when,where and background of quranic verses, they will stop on textual understanding. Eventssurrounding the revelation of verses are only understood as historical background which should be adopted and duplicated into our modern live. The verse cannot be interpreted outof the text. There is no critique on previous understandings. They interpret the text anddisregard previous interpretation. These paper is presented simply affirms that new islamic spirituality in Indonesia has many influences to NKRI. Abstrak Kehadiran Orde Reformasi di Indonesia diwarnai dengan spiritualitas Islam baru dalam berbagai bentuk, dan salah satunya adalah lahir dari Hizbut Tahrir Indonesia (HTI) yang mewakili Hizbut Tahrir (HT) di Timur Tengah. Para anggota menyatakan bahwa HTI adalah partai politik ideologis yang didasarkan pada doktrin Islam dan dakwah yang didasarkan pada kewajiban untuk menegakkan khila>fah Islam> dan Dakwah Islamiyah didukung oleh fikrah (ide) sebagai sarana untuk perubahan. Kelompok ini telah mengeluarkan beberapa buah kontroversial ijtihad tentang politik yang mengarah pada pro dan kontra di antara perdebatan tentang wacana penegakan demokrasi di Indonesia. Mereka menolak interpretasi sejarah. Jika mereka mengakui penjelasan tentang kapan, di mana dan latar belakang dari ayat-ayat Al-Quran, mereka akan berhenti pada pemahaman tekstual. Pewahyuan dari ayat-ayat hanya dipahami sebagai latar belakang sejarah yang harus diadopsi dan digandakan ke dalam hidup modern kita. Ayat ini tidak bisa ditafsirkan di luar teks. Tidak ada kritik pada pemahaman sebelumnya. Mereka menafsirkan interpretasi teks anddisregard sebelumnya. Makalah ini disajikan hanya menegaskan bahwa spiritualitas Islam baru di Indonesia memiliki banyak pengaruh kepada NKRI. Kata Kunci: Spiritualitas Islam, HTI, NKR

Meta Konsep Kekuasaan dan Demokrasi Dalam Kajian Teori Politik

Tulisan ini akan mengupas tentang bagaimana konsep kekuasaan dikaji oleh para pemikir seperti; Foucault, Mills, Duhl, namun juga tidak kalah menarik tulisan ini ingin menyajikan sedikit perbandingan dengan pemikiran politik Islam Ibnu Kholdun dan AL Mawardi yang juga mendeskripsikan konsep politik dan power dengan rujukan term teologis. Menjadi penting memahami konsep kekuasaan dari dua belahan peradaban dunia tersebut, apalagi dalam konteks melihat politik di Indonesia. Mengapa demikian? Karena Indonesia adalah negara dengan mayoritas penduduk Muslim, meskipun bukan negara Islam namun pemikiran Islam banyak di konsumsi oleh masyarakat maupun politisi di Indonesia. Sehingga menghadirkan dua wajah peradaban yang melahirkan pemikiran tentang kekuasaan dan demokrasi menjadi penting untuk diketengahkan

Jurnal Musawa: Solusi Dan Tantangan Akademis Dalam Studi Gender Di Perguruan Tinggi Islam

Permasalah Gender adalah gejala sosial yang sangat dinamis. Paradigma berfikir dan meneliti menyangkut proses tindakan ditunjukkan oleh lingkungan akademik UIN Sunan Kalijaga Yogyakarta dalam mendirikan Jurnal musawa. Hal ini guna kritik pada kajian gender secara akademis. Sejauh paradigma Gender dan HAM   dalam Kajian Islam, Sosial dan Sains menjelaskan peran Jurnal Musawa pada kanca akademis. Fungsi dan peran Jurnal Musawa menjelaskan secara elegan proses studi gender pada kalangan akademis baik praktis dan teoritis. Hal ini menjelaskan perubahan-perubahan pemikiran pada tataran filosofis memahami studi gender di perguruan tinggi. Jurnal musawa membawa wacana tersebut dalam perang kritik serta argumentasi. Hal ini mencerminkan adanya perkembangan pemikiran akademis dalam studi gender di Perguruan tinggi. Pola akademis ini memberikan ruang besar dalam Studi gender sebagai Lembaga pembelajaran perempuan di Pusat Studi Wanita(PSW) UIN Sunan Kalijaga.  [Gender issue is very dynamic social problem. The paradigm study gender concerns to any process of showing UIN Sunan Kalijaga Yogyakarta in publishing Musawa journals. The habit talks for criticism on academic gender studies. As far as the Gender and Human Rights paradigm in Islamic, Social and Scientific Studies explains Musawa Journal in academia. The challenge of the Musawa elegantly explains the process of gender studies to academics both practically and theoretically. It explains the philosophy changing in issues at the level of understanding gender studies in higher education. Musawa brings the discourse into a criticism and argumentation. The tradision reflects the development of academic thought in gender studies in tertiary institutions. The academic pattern provides a large space in gender studies as a Center for gender studies at Pusat Studi Wanita (PSW) UIN Sunan Kalijaga.

PERKEMBANGAN PENGELOLAAN ZAKAT DI INDONESIA

Perkembangan pengelolaan dan pendayagunaan zakat di Indonesia, keberadaannya di antara kepastian yang tak berujung. Meski pemerintah memiliki keinginan yang cukup kuat untuk melakukan formalisasi zakat di Indonesia, namun formalisasi tersebut terus berkembang dan mengalami perbaikan dari waktu-ke waktu. Di satu sisi, ini dapat dikatakan sebagai wujud kepedulian negara terhadap semangat zakat dalam Islam. Namun di sisi lain, regulasi yang dikeluarkan pemerintah tentang zakat menjadikan hilangnya kepercayaan masyarakat terhadap lembaga yang dibentuk oleh pemerintah. Tulisan ini mengkaji tentang perkembangan zakat di Indonesia, terutama rentetan sejarah politik pengelolaan dan pendayagunaan zakat di Indonesia dari masa ke masa

Use of Charitable Alms (Zakat) by Incumbent Candidates in Regional Elections in Indonesia (Two Case Studies)

This article seeks to expose incumbents' tendencies and strategies in using charitable alms (zakat) in regional elections in two areas. Strategies identified include determining binding regulations regarding the use of zakat money, as well as the positioning of persons considered loyal and strategic to incumbents within the leadership structures of zakat institutions. Meanwhile, incumbents worked to integrate and interconnect government programmes with local zakat distribution agencies and attracting public sympathies through the sharing of zakat funds. Incumbents benefit from their power and legitimacy, and can thus easily use zakat funds as an economic resource for gathering the support of zakat recipients (mustahiq[1]). With their power and legitimacy, incumbents are able to claim credit and thus enjoy greater popularity in their re-election campaigns. This power and legitimacy, as well as its benefits, are managed strategically and intelligently to avoid giving the impression of illegality and ease social acceptance. The findings of this research are opposite to those of Samantha May; where May has found that state dominance and control of zakat has met widespread resistance, this research has found that state dominance and control of zakat has not only been well-received by society, but has also had implications for politicians' role in zakat management and distribution. This research, conducted through observation and interviews with zakat distributors/recipients, indicates how clientelism is formed through the government zakat distribution agency (Badan Amil Zakat, 'Zakat Distribution Agency'), the structural/instrumental approaches used by incumbents, and the response of zakat recipients. This article takes two elections in two regions as case studies: Kulon Progo in the 2017 regional election and Magelang Regency in the 2013 regional election

INTEGRASI HUKUM PAJAK DAN ZAKAT DI INDONESIA Telaah terhadap Pemikiran Masdar Farid Mas’udi

Masdar Farid Mas'udi is famous as an eclectic scholar who produces Islamic thought (ijtihad), which is becomes a subject of conversation among thinkers of Islam in Indonesia. The discourse of zakat and tax integration actually is not something new, but substantially, his thoughts can be used as a consideration of zakat and tax policies in Indonesia, and even become enlightened understanding of Islamic substance in Indonesia. His thoughts on integration of zakat and tax caused controversy and quite diverse questions. This even seems “strange” because he wanted to unite two things that are different substantially and usefulness. However, if we understand his thought more comprehensively both its content and his method of ijtihad, it would seem that his real thinking about tax and zakat unification substantially, can be a problem solution of zakat and tax implementation for Muslims in Indonesia. This paper will present ideas, methods and the formulations of zakat and tax’s concept of Masdar Farid Mas'udi

INTEGRASI HUKUM PAJAK DAN ZAKAT DI INDONESIA Telaah terhadap Pemikiran Masdar Farid Mas’udi

Masdar Farid Mas'udi is famous as an eclectic scholar who produces Islamic thought (ijtihad), which is becomes a subject of conversation among thinkers of Islam in Indonesia. The discourse of zakat and tax integration actually is not something new, but substantially, his thoughts can be used as a consideration of zakat and tax policies in Indonesia, and even become enlightened understanding of Islamic substance in Indonesia. His thoughts on integration of zakat and tax caused controversy and quite diverse questions. This even seems “strange” because he wanted to unite two things that are different substantially and usefulness. However, if we understand his thought more comprehensively both its content and his method of ijtihad, it would seem that his real thinking about tax and zakat unification substantially, can be a problem solution of zakat and tax implementation for Muslims in Indonesia. This paper will present ideas, methods and the formulations of zakat and tax’s concept of Masdar Farid Mas'udi

Revivalisme Islam Versus Keadilan Gender

Gender as a subject itself has been around for quite some time in Indonesia, as has the fight for it by government and non-government organizations. Why is it then, that many victimized women still find themselves devoid of rights? Many contemporary views have cast the topic of gender equality as a virus to Indonesian women, especially Muslim women. So why does the fight for gender equality seem stagnant? It seems that for Indonesia, such a cause is mired in by many obstacles. The great wall of patriarchic culture and such defaming claims by 'Islamic' revivalist movements such as HTI, MMI or KPPSI have long lives indeed. Helped along by the comfortable armchair position of men, firmly entrenched in society and backed up by a headstrong dogmatic position on religious interpretation. Sadly, many women still nod to such a position, accepting it as one of the facts of life. Such phenomenon has driven the writer to realize that the struggle for gender equality is far from over. And that a mapping out and elaboration on the extent of challenges facing it would be most beneficial to those fighting for it. In hopes that it would help them in designing proper strategies to more effectively campaign for equality

Vote buying in Indonesia: Candidate strategies, market logic and effectiveness

What underlying logic explains candidate participation in vote buying, given that clientelist exchange is so difficult to enforce? We address this question through close analysis of campaigns by several dozen candidates in two electoral districts in Java, Indonesia. Analyzing candidates’ targeting and pricing strategies, we show that candidates used personal brokerage structures that drew on social networks to identify voters and deliver payments to them. But these candidates achieved vote totals averaging about one quarter of the number of payments they distributed. Many candidates claimed to be targeting loyalists, suggestive of “turnout buying,” but judged loyalty in personal rather than partisan terms, and extended their vote-buying reach through personal connections mediated by brokers. Candidates were market sensitive, paying prices per vote determined not only by personal resources, but also by constituency size and prices offered by competitors. Accordingly, we argue that a market logic structures Indonesia's system of vote buying.The research was funded jointly by the Centre for Democratic Institutions and the Australian Research Council (DP140103114). The authors thank our collaborators in this project, Allen Hicken and Meredith Weiss, for their useful feedback on earlier versions of this paper, as well as Burhanuddin Muhtadi, Stephan Haggard and two anonymous reviewers for this journal. Michael Davidson prepared the figures