THE DYNAMISM IN THE IMPLEMENTATION OF AL-KHARAJ DURING THE ISLAMIC RULE (634-785AD)
This article discusses the implementation of al-kharaj or land tax in the Islamic ruling era. The focus of our analysis and discussion is on the dynamism of past Islamic leaders of between 634-785AD in managing and implementing al-kharaj. Our discussion centres around the philosophy behind the terminologies and the theory that underlies the implementation of al-kharaj, the dynamics of its policy changes and the rationale behind the reduction in tax rates, the policy of affordable taxes and the changes in types of taxes (to prevent it from becoming a burden) and the collection policy. The final part of this study describes the principle that had guided the rulers between 634-785AD. This was mostly during the time of Caliph ‘Umar al-Khattab (634-644AD), Abu Ja‘far alMansur (754-775AD) and al-Mahdi (775-785AD). They placed great importance on the ‘ability’ of taxpayers to pay taxes and this is evident each time there was change in policy.
ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA
This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.
Persistence and Change in Minkowski Spacetime
There are famously two main metaphysics of persistence, namely three and four-dimensionalism. Both yield a particular solution to the so called puzzle of change. I argue that typical three-dimensionalist solutions to the puzzle face insurmountable difficulties even in the simplest relativistic setting, that of Minkowski spacetime