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Sengketa pajak di tingkat keberatan diputuskan oleh aparatur sipil negara berdasarkan Undang-undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007, dengan pertimbangan efisiensi dan efektivitas karena kedudukan pengadilan pajak di Indonesia hanya ada di Jakarta, Surabaya dan Yogyakarta. Penyelesaian sengketa pajak melalui lembaga keberatan adalah untuk mempercepat penyelesaian sengketa pajak, sehingga lebih cepat memberi kepastian hukum bagi kedua pihak baik wajib pajak maupun fiskus itu sendiri. Ketentuan penyelesaian sengketa pajak sebagai upaya menyelesaikan sengketa di bidang perpajakan harus mendorong adanya penyelesaian sengketa secara adil, cepat dan murah, dengan memperh...
Buku ini mengupas hubungan pajak dan syariat Islam dengan tinjauan multiperspektif yang ditulis oleh para praktisi dan akademisi dari berbagai perguruan tinggi. Sebenarnya membincangkan hubungan pajak dan Islam bukan hal yang baru karena sebelumnya telah banyak diskusi dan pembahasan tentang hal tersebut, namun yang orisinal dan menarik dari buku ini adalah corak pendekatannya yang menggunakan pendekatan khas berbasis karakteristik lokal, yaitu suku Banjar, Kalimantan Selatan yang dikenal religius. Buku ini boleh jadi merupakan karya pertama yang secara serius membahas tentang hubungan pajak dan syariat Islam menggunakan perspektif budaya lokal di Indonesia. Harapannya, buku ini dapat berkontribusi memperkaya khazanah pemikiran tentang pajak dan Islam, dan pada saat yang sama, dapat meningkatkan pemahaman masyarakat Muslim tentang urgensi pajak bagi kemaslahatan umat dan pada akhirnya meningkatkan kepatuhan pajak untuk menunjang pembangunan nasional.
Profiles important militant groups presently active in South Asian countries. The information related to these militant groups has been culled from open sources and due care has been taken to check the facts for consistency and reliability. The threat perception from each group is covered in detail.
This volume brings together leading scholars of Sikhism and of Sikh art to assess and interpret the remarkable art resource known as the Kapany Collection, using it to introduce to a broad public the culture, history, and ethos of the Sikhs. Fifteen renowned scholars contributed essays describing the passion and vision of Narinder and Satinder Kapany in assembling this unparalleled assemblage of great Sikh art, some of which has been displayed in exhibitions around the globe. The Kapanys' legacy of philanthropic work includes establishing the Sikh Foundation (now celebrating its 50th year) and university endowments for Sikh studies. Through this profusely illustrated book's chapters, scholars examine the full range of Sikh artistic expression and of Sikh history and cultural life, using artworks from the Kapany Collection.
This book advances an Islamic political philosophy based on the concept of Ihsan, which means to do beautiful things. The author moves beyond the dominant model of Islamic governance advanced by modern day Islamists. The political philosophy of Ihsan privileges process over structure, deeds over identity, love over law and mercy and forgiveness over retribution. The work invites Muslims to move away from thinking about the form of Islamic government and to strive to create a self-critical society that defends national virtue and generates institutions and practices that provide good governance.
This innovative book analyses the growth of Deobandi Islam, a religious sect whose followers include extremist groups, through the frame of a counterculture in conflict with mainstream Muslim society. Due to its relationship with the Taliban, close links to al-Qaeda, and worldwide reach through the ‘Tablighi Jamaat’ (Proselytization Group), the Deoband Madrassah Movement has come to acquire global significance. In Pakistan, Deobandi schools have increasingly been associated with the rise of an intolerant and militant strain of Islam linked with terrorist activities.
In this comprehensive study, Adis Duderija examines how Neo Traditional Salafi thought (NTS) and progressive Muslims interpret the normative concepts of 'Believer' and 'Muslim Woman' in contemporary Islam
Papers presented at the Second Session of the Indian History and Culture Society, held at New Delhi during 9-11 February 1979.