.png){kind=logo}
Analysis of Law No. 39 of 2007 Concerning Amendments to The Law on Excise to Protect Lives (Hifdzunnafs) on The Discourse on The Imposition of Customs Duties on Sweetened Packaged Beverage Products
Abstract
The purpose of this study is to analyze the discourse on the imposition of customs duties on sweetened packaged beverage products in the perspective of hifdz annafs.
The research method uses qualitative research with a literature review approach. The literature review was analyzed descriptively.
The results of the study show that increasing the customs tax on sugary drinks from Al-Nafs (protecting the soul), is a benefit because consuming sweetened packaged drinks can cause harm in the soul in the long term. Thus, the imposition of customs duties on sweetened packaged drinks is included in the category of ḥifẓ an-nafs (nourishing the soul).
Keywords
Full Text:
PDFReferences
Al-Khadimi, N. A.-M. (2006). Al-Munasabah Al-Syar’iyyah Wa Tatbiquha Al-Mu’asiroh. Dar Ibnu Hazm.
Anwar, R. A., & Syafiqurrahman, M. (2016). PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PERPAJAKAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI SURAKARTA DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL PEMEDIASI. InFestasi, 12(1), 66–74. https://doi.org/10.21107/INFESTASI.V12I1.1801
Chandra, E. M., & Gufraeni, R. (2011). Kajian Ekstensifikasi Barang Kena Cukai pada Minuman Ringan Berkarbonasi. BISNIS & BIROKRASI: Jurnal Ilmu Administrasi Dan Organisasi, 16(3), 6. https://doi.org/10.20476/jbb.v16i3.619
Daeli, W. A. C., & Nurwahyuni, A. (2019). Determinan Sosial Ekonomi Konsumsi Minuman Berpemanis di Indonesia: Analisis Data Susenas 2017. Jurnal Ekonomi Kesehatan Indonesia. https://scholar.ui.ac.id/en/publications/determinan-sosial-ekonomi-konsumsi-minuman-berpemanis-di-indonesi
Danu, A. E. (2015). Memahami Metode Penelitian Kualitatif Teori dan Praktik. Calpulis.
Falbe, J., Thompson, H. R., Patel, A., & Madsen, K. A. (2019). Potentially addictive properties of sugar-sweetened beverages among adolescents. Appetite, 133, 130–137. https://doi.org/10.1016/J.APPET.2018.10.032
Ferretti, F., & Mariani, M. (2019). Sugar-sweetened beverage affordability and the prevalence of overweight and obesity in a cross section of countries. Globalization and Health, 15(1), 1–14. https://doi.org/10.1186/S12992-019-0474-X/FIGURES/4
Herawati, N., & Bandi, B. (2017). Dua Puluh Tahun Riset Perpajakan dalam Akuntansi: Suatu Studi Bibliografi. Jurnal Akuntansi Dan Keuangan, 19(2), 102–121. https://doi.org/10.9744/JAK.19.2.102-121
Ijazah, F. (2019). Ringkasan Kebijakan: Cukai Untuk Minuman Berpemanis. UNICEF.
Istighfarin, N., & Fidiana, F. (2018). Tax Amnesty dari Perspektif Masyarakat Pajak. AKRUAL: Jurnal Akuntansi, 9(2), 142–156. https://doi.org/10.26740/JAJ.V9N2.P142-156
Selvi, S., Sitorus, E., Handayani, S., & Maesiwi, P. (2020). KAJIAN KEBIJAKAN PENGENAAN CUKAI MINUMAN BERPEMANIS. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 3(2), 195–204. https://doi.org/10.31334/transparansi.v3i2.1177
Muliadi, S. (2018). EKONOMI ISLAM DAN MAQASID SYARIAH DALAM KURIKULUM EKONOMI ISLAM DI PERGURUAN TINGGI Selamat Muliadi Fakultas Ilmu Agama Islam, Universitas Islam Indonesia Yogyakarta. Islamiconomic: Jurnal Ekonomi Islam.
Munnawir, A. W. (1996). Kamus Al-Munawwir Bahasa Arab – Indonesia. Pustaka Progresif.
Murwani, S., Karmana, W., Hasibuan, H. D., Sriyanto, A., Keuangan, P., & Stan, N. (2020). EKSTENSIFIKASI BARANG KENA CUKAI MINUMAN RINGAN BERPEMANIS. JURNAL PERSPEKTIF BEA DAN CUKAI, 4(2). https://doi.org/10.31092/JPBC.V4I2.968
Srianta, I., & Trisnawati, C. Y. (2015). Pengantar Teknologi Pengolahan Minuman. 84, 487–492.
Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif dan R & D.Bandung:Alfabeta. Metode Penelitian Kuantitatif, Kualitatif Dan R & D.Bandung:Alfabeta. https://doi.org/10.1017/CBO9781107415324.004
Sutedi, A. (2012). Aspek Hukum Kepabeanan. Sinar Grafika.
Wahbah al Zuhaili. (1986). Ushul Al-Fiqih Al-Islami. Darl-Fikr.
Yaqin, A. (2020). Ilmu Ushul Fiqh. Duta Media Publishing.
DOI: https://doi.org/10.21107/ete.v8i2.20619
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Nova Fitria sukono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Et-Tijarie: Jurnal Hukum dan Bisnis Syariah by Universitas Trunojoyo Madura is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
