Sistem Pajak (IJON) Pohon Sagu Ditinjau Dari Hukum Islam (Studi Kasus Di Desa Sendanu Darul Ihsan, Kecamatan Tebing Tinggi Timur, Kabupaten Kepulauan Meranti)

Rizaldi, Nadhifah Farah (2021) Sistem Pajak (IJON) Pohon Sagu Ditinjau Dari Hukum Islam (Studi Kasus Di Desa Sendanu Darul Ihsan, Kecamatan Tebing Tinggi Timur, Kabupaten Kepulauan Meranti). Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT In muamalah activities, Islam has provided the best possible regulations for the creation of muamalah activities in accordance with Islamic teachings. One form of muamalah that is often encountered in everyday life is buying and selling. Along with the times, various forms of buying and selling have emerged, one of which is the sale and purchase of sago trees with the Pajak system (Ijon) as practiced by the people in Sendanu Darul Ihsan Village. However, there is a Hadith of the Prophet Muhammad which forbids the sale of plants and fruits that are not yet suitable for harvesting because they contain elements of gharar. The main problem in this study is how the Pajak system (Ijon) for sago trees occurs in Sendanu Darul Ihsan Village (Case Study in Sendanu Darul Ihsan Village, Tebing Tinggi Timur District, Meranti Islands Regency) and how Islamic law reviews the Pajak system (Ijon) sago tree that occurred in Sendanu Darul Ihsan Village (Case Study in Sendanu Darul Ihsan Village, East Tebing Tinggi District, Meranti Islands Regency). This study uses a normative-empirical method. As well as the nature of this research is analytical descriptive, while the data collection tool in this study is through interviews and documentation related to the sago tree Pajak system (Ijon) in Sendanu Darul Ihsan Village, Tebing Tinggi Timur District, Meranti Islands Regency which is viewed from Islamic Law . The results of this study indicate that the Pajak system (Ijon) for sago trees in Sendanu Darul Ihsan Village, which is carried out when the sago trees are not suitable for harvesting, are still young and cannot be utilized, where the sago trees are sold to the Tauke (buyer) but the time of tree felling is postponed. until the sago tree is fit for cutting. The way the Tauke calculates the Pajak price for the sago tree is that the Tauke prefers the profit he gets. If a disaster occurs such as a fire and is disturbed by pests during the Pajak system process based on an agreement, if the sago tree affected by the disaster is not yet suitable for harvesting, it must be replaced by the seller (pemajak) with a new tree. This will make the process of the sago tree Pajak system longer over the years. The implementation of the sago tree Pajak system that occurred in the village of Sendanu Darul Ihsan is not in accordance with Islamic law. This is because there are buying and selling conditions that have not been fulfilled, namely in terms of consent and ma'qud alaih so that this sale and purchase is null and void, and this sale and purchase includes buying and selling which is prohibited by Islamic law which includes buying and selling muhaqalah which contains elements gharar in it.

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