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"Sunah Rasulullah saw. merupakan sumber ajaran Islam kedua. Pemeliharaan sunah diserahkan sepenuhnya kepada umat, yaitu dengan mengabadikan ucapan, perbuatan dan tagrir beliau, atau disebut hadis. Upaya ini dilakukan turun-temurun dalam bentuk periwayatan hingga pengkodifikasiannya pada abad kedua hijriyah. Namun, ada saja ketidak-akuratan dalam periwayatan. Karenanya, para ulama berupaya menyeleksinya. Muncullah pembagian hadis menjadi tiga; sahib, hasan dan daif. Hadis sahih dan hasan memiliki keakuratan tinggi sebagai bentuk pengejawantahan sunah Rasulullah saw., hal ini tidak berlaku bagi hadis daif. Namun, ternyata dijumpai ulama yang menggunakan hadis daif sebagai hujah dan pengejawantahan sunah beliau.Penelitian ini menghasilkan kesimpulan bahwa pada selain bidang akidah, hadis daif juga digunakan sebagai hujah. Dalam bidang hukum, hadis daif dijadikan hujah dengan syarat: diterima dan diamalkan; dikenal imam-imam hadis tanpa ada yang mengingkarinya; dan sesuai dengan salah satu ayat Alquran atau dasar syariat. Selain hadis daif, amalan penduduk Madinah yang bersifat naqli dijadikan sebagai hujah. Dalam bidang akhlak/fadlail al-a'mal, hadis daif bisa digunakan dengan syarat: tidak terlalu lemah; tema hadis tergolong tema yang ditetapkan dalil yang diamalkan; dan pada saat mengamalkannya, tidak berkeyakinan bahwa ia berasal dari Nabi Saw., tetapi sebagai sikap berhati-hati.The Authority of Hadis Sahih in Exclamation of Passages of Sunah Rasulullah Saw. Sunah Rasulullah saw. is second resource of Islam teaching. The conservancy of Sunah is delivered fully to people, that is by immortalizing utterance, deed and his tagrir, or referred by hadis. This effort was done in the way of narrative till finally emerge the effort to codification of hadis in the second century of hijriyah. But, in the effort continuation the hadis there are invalid narratives. So that, the muslims scholar have effort to select it. Hence, emerging the divede of hadis become three; sahih, hasan and daif. Sahih hadis and hasan hadis have high accuracy as sunah Rasulullah saw. personification form, this not applicable matter to daif hadis. But, practically met many moslem scholar using daif hadis as hujah and making it as his sunah personification.

This research yield conclusion that daif hadis also used as hujah, besides akidah area. In the field of law, daif hadis used as hujah on condition that: accepted and practiced; recognized by among hadis imam without there isn't disobeying it; and as according to one of the Alquran sentence or syariat bases. Despitefully, there are also using Madinah resident deed having the character of as hujah. In the field of behavior/ fad/rill al-a'mal, daif hadis can be used on condition that: do not too weak; the hadis theme still classified into theme which have been specified by theorem which have been practiced; and at the time of practicing it, do not convince of that he come from Prophet saw., however believing that it is as attitude take a care."

"The BBNKB II was one of the local taxes. The BBNKB II was put at the time of the occurrence of the transfer of the abandonment from a motor vehicle. Together with the Jakarta region expansion, Depok, Tangerang and Bekasi or Jadetabek, the trade in the second-hand vehicle was the activity that had the big potential to increase the original income of the area through the BBNKB II.Because the use of the number plate of the vehicle that was same in Jadetabek, then often the tax obligation used the available administrative gap to carry out the evasion of payment of BBNKB II so as to cause the loss for the area.The research is using quantitative approach in intention to have better understanding using given theory. This research is based on the conceptual framework which has been developed through the related theory. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview based on conceptual framework to discover information from informant who is directly involve in collecting the BBNKB II and motor vehicle tax. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.Findings and results of this research were, the upper controlling of BBNKB II specially was not available. The nonexistence of the supervision between the related agencies make gaps in order the practice of tax evasion in BBNKB II. The controlling ought to be carried out in the field in accordance with the situation in the community and in the office samsat in the process of the collection directly. The form of the exact controlling was first by giving hard sanctions that had a function of also educating the awareness of the community so that obeyed the tax. Secondly made the new regulation that enabled all the agencies that were involved in the process of the collection BBNKB II could carry out mutual controlling so as available gaps to carry out tax evasion could be prevented."

"License to build charges is one of local owned revenue. In Depok, income from license to build charges is in the first position which gave big contribution among the other retributions. This situation is caused by increasing development in Depok, in industrial or housing. Official of city system and construction is the institution which have task to handle assessment of license to build, is still not doing income extensification which active yet. This case made writer interest to make a research, that is how the actual implementation of collection license to build in Depok.

This research is using quantitative approach in intention to have better understands using given theory. This research is based on the conceptual framework which has been developed through the related theory. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview based on conceptual framework to James McMaster theory about implementation. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

The result from this research is the implementation of collection license to build is still not perfect in Depok. This matter can be looked from the indicators those explained by writer, mostly can?t filled. The barriers of this research came from several cases, as from internal official and external official, which is public."

"Skripsi ini membahas mengenai pengawasan administrasi Pajak Restoran melalui sistem online di Provinsi DKI Jakarta yang ditinjau dari dimensi kejelasan dan kesederhanaan serta efisiensi dan efektivitas. Pendekatan yang digunakan adalah pendekatan kuantitatif.Hasil dari penelitian ini menyatakan bahwa penerapan pengawasan administrasi Pajak Restoran melalui sistem online merupakan suatu sistem yang berjalan baik dan tepat untuk diterapkan di Provinsi DKI Jakarta. Penelitian ini diharapkan dapat memberikan rekomendasi kepada Dinas Pendapatan Daerah Provinsi DKI Jakarta untuk menerapkan sistem ini disemua restoran yang ada di Provinsi DKI Jakarta.

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This thesis is about the administration control of tax on restaurant through online system that bring benefits not only based on simplicity and easily but also efficiency and effectiveness in DKI Jakarta Province. The approach that used is quantitiative approach.The research results that the administration control of tax on restaurant in DKI Jakarta Province through online system is a good system to implement. It is expected to give suggestions for Agency of Local Revenue DKI Jakarta Province to implement the online system on administration control of tax on restaurant in all the restaurants that located in DKI Jakarta Province."

"Skripsi ini membahas analisis tentang formulasi kebijakan kenaikan tarif Harga Dasar Air (HDA) sebagai dasar perhitungan Pajak Pengambilan dan Pemanfaatan Air Bawah Tanah dalam upaya mendukung fungsi regulerend Pajak Pengambilan dan Pemanfaatan Air Bawah Tanah. Alasan mengapa adanya pajak pengambilan dan pemanfaatan air bawah tanah adalah disebabkan oleh eksternalitas negatif yang ditimbulkan pada suatu daerah. Eksternalitas negatif seperti penurunan permukaan tanah, kehilangan persediaan kualitas dan kuantitas air bawah tanah memberikan efek negatif pada konservasi lingkungan.Metode dalam mengawasi pengambilan dan pemanfaatan air bawah yang berlebihan oleh masyarakat adalah melalui kebijakan kenaikan harga dasar air. Tujuan kebijakan kenaikan harga dasar air adalah untuk mendukung fungsi regulerend seperti mendorong orang untuk mengurangi penggunaan air bawah tanah dan merubah kebiasaan untuk mengkonsumsi air PDAM dan juga untuk melindungi konservasi lingkungan.Hasil analisis kebijakan kenaikan harga dasar air sebagai salah satu dasar perhitungan pajak pengambilan dan pemanfaatan air bawah tanah adalah pada nilai perolehan air. Komponen nilai perolehan air terdiri dari dua bagian, yaitu volume air yang diambil dan harga dasar air. Perubahan komposisi harga dasar aira dalah faktor nilai air dan harga air baku. Perhitungan yang baru pada harga dasar terletak pada faktor nilai air yang terdapat pada perhitungan harga dasar air tersebut. Dan faktor nilai air terbut terdiri dari tiga komponen bagian, yaitu sumber daya alam, kompensasi pemulihan dan komponen peruntukan dan pengelolaan. Dengan ketiga komponen tersebut, maka kebijakan kenaikan harga dasar air akan mendukung fungsi regulerend pajak pengambilan dan pemanfaatan air bawah tanah.Penelitian ini diharapkan akan dapat memberikan masukan kepada pemerintah daerah untuk menganalisis tentang kebijakan kenaikan harga dasar air akan mendukung fungsi regulerend dari pajak pengambilan dan pemanfaatan air bawah tanah untuk mengatasi eksternalitas negatif dan konservasi lingkungan di propinsi DKI Jakarta.

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The Focus of this study is to analyze the formulation the increasing rate policy of basic water prices as basic calculation ground water consumption tax in related with regulerend function ground water consumption tax. The reason why there is ground water consumption tax is due to negative externality carried by the district. The negative externality such as land subsident, lack of quality and quantity supply of ground water give the negative effect on environmental conservation.The method to controlling copious in ground water consumption by the peoples through the increasing rate policy of basic water prices. The purposes the increasing rate policy of basic water prices is to support regulerend function such as motivated peoples to decrease in ground water consumption and change behavior to consume water service local company and also protecting environmental conservation.Analysis results the increasing rate policy of basic water prices as one of the basic calculation of ground water consumption tax is in water acquisition value. The component of water acquisition value consist of two parts, they are the volume of water consumption times and the basic water prices. The changes composition are water value factors and water standard prices. The new calculation of basic water prices lie in water value factors included in basic water prices calculation. And in the water value factors consist of three parts components, they are natural reseorces, recovery compensation, and allocation and management component. With three components of them, so the the increasing rate policy of basic water prices will related with regulerend function of ground water consumption tax.This research is hoped to be able to give input for the local government to analyze about the increasing rate policy of basic water prices will related with regulerend function of ground water consumption tax to overcome the negative externality and environmental conservation in province of Jakarta."

"Skripsi ini membahas tentang kualitas layanan perpajakan Pajak Kendaraan Bermotor yang ada di lingkungan Samsat Kota Bekasi dan telah diukur melalui 5 (lima) dimensi pelayanan yaitu dimensi tangible, dimensi reliability, dimensi responsiveness, dimensi assurance, dimensi empathy. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif. Hasil penelitian ini menyarankan kepada Samsat Kota Bekasi, bahwa perlu untuk memperbaiki dan meningkatkan kualitas pelayanannya dengan cara memperbaiki indikator ketepatan waktu untuk permohonan Wajib Pajak; memberikan pendidikan dan pelatihan kepada petugas; meningkatkan jumlah personil dan kualitas SDM nya.The focus of this study is about service quality analysis on vehicle taxation in Samsat Kota Bekasi by using 5 (five) parameters of service dimension which are tangible, reliability, responsiveness, assurance, empathy. This research is using the quantitative and descriptive interpretive. The data were collected by using a questioner and some interview. The researcher suggests that Samsat Kota Bekasi should repair and improve their quality service by doing some strategy like: make a time control to taxpayer when they are paying their vehicle taxation, give the employee a training, enlarge the employee and their human resources quality."

"The collection of Underground Water Tax in Pekanbaru city is involving few institutions, they are Riau Local Income Department (Dipenda), environment controlling impact commitee which managed by Dipenda Pekanbaru City and the Mining Department. Each of these institutions has its own interest which related to the rule System of Legislation which became the guardian of law in executing institutions activity.Based on the above, researcher wants to know how the implementation on coordination in collecting Underground Water Tax executed by Dipenda Pekanbaru City Riau Province and how to optimalize the alternative policy in coordination and organization underground water tax by Dipenda. This research used quantitative approach with qualitative data.From the background issue above, we can conclude that there is unoptimal coordination between Dipenda in collection, Mining Department in supervision, and environment controlling impact commitee in permission underground water.Afterwards, in collecting Underground Water Tax which manage by Dipenda there are company or industry which have not reported and paid the used of underground water. Mutual coordination is the effective way in collecting underground water tax because it needs to be applied to those related institutions.Income Department should do its, function properly so the institutions can fulfill their own duty, authority and responsibility in order to fulfill the coordination among those institutions, Dipenda should make coordination policy in the mutual coordination from."

"Implementation of local autonomy in Indonesia means that the government has authority, rights and obligatory to regulate their house hold themselves as their finance based on the regulation. Bogor, as a buffer city for Jakarta, also applies the local autonomy. One of income sources for local government finance is local earnings, which is include local tax. In Bogor advertising tax give contribution enough as local earnings.Research question are how advertising tax auditing prossedure in Bogor Municipality and implication advertising tax auditing in Bogor Municipality. The research approach is quantitative, the collecting data techniques by in-depth interview with number of informants that obviously involved in audit advertising tax, which are the staff of Bogor Local Revenue Agency, advertising tax payer literature studies and also data from Bogor Municipality.Whereas the secondary data is obtain through literature study by examining various literature to derive comprehensive description on the object researcg. Data analysis is done in qualitative way, based on the result of the field finding as the primary data, and the secondary data.Billboards that are already expired bring their own problem, So that the Bogor Local Government has to destroy them. If the billboards were kept, they would decrease the Bogor?s local income. The aim of this research is to analyze the process about local auditing tax in Bogor and its implication to advertising tax income. By Tax Performance Index (TPI) from 2003-2006, there is still big potential advertising tax to cover local government cost. Although TPI has increased, its still can not reach the local revenue target. Even though Bogor Government is still using simple auditing local tax system, It has fulfilled auditing step indicator. This research prove that the tax auditing system is effective, but the regional income has not optimal yet."

"Urban public authorities in developing countries have come under increasing financial pressures during the last decade. Bogor, for example, is now facing a rapidly growing demand of services, suspected as a result of continuing rapid urban population growth. How ever, as most areas do, their capacity to supply services as well as to undertake the necessary infrastructure development is severely constrained by a shortage of fiscal resources such as user charges.

Bogor is a city which had local revenue in 2007 about Rp. 79,681,810,774,00. It is means Bogor has capability to fund the development in their region. In 2007, Bogor?s revenue from user charges at bus station is about Rp. 3.087.468.000,00. That amount of money is come from the contribution of three bus station, which are Baranagsiang Bus Station, Bubulak Bus Station, and Merdeka Bus Station. Baranangsiang which is the largest bus station in Bogor, giving the largest contribution among the other bus stations, for local own revenues about Rp. 1.786.700.000,00 at 2007.

On February 14 th, 2008 the Local Legislative (DPRD), sudden inspect without announcement first to Terminal Baranangsiang. The groups found that Baranangsiang bus station is a mess, the infrastructure in there like stores, toilet, and roads are not in the proper condition. To compound the problem, they suggest to the Local Revenue Administration (Dispenda) and Traffic and Public Vehicles Institution (DLLAJ) should coordinating, in order to build a new infrastructure requirements and also need to allocate substantially more resources to maintenance, renovation, and replacement of older, deteriorating equipment.

In order to examining the problem, the ?Principles of Revenue Administration? theory by James Mc Master and ?User Charges? theory by Ronald C. Fischer are chosen to be theories in this research. How ever, in order to get a clear overview from the subject, a quantitative approach is used to define the problems in colecting charges and managing revenue from user charges especialy in Baranangsiang Bus Station and how to rebuilt or maintan the infrastructure.

In non-urban bus transport, serious problems over bus stations arise from government intervention in provision and use of bus stations which are not required by passengers nor operators. Indeed it appears in some cases that the main purpose of the bus station is to raise user charges rather than to serve passengers. DLLAJ is the institution which is responsible to control the traffic in and around Baranangsiang Bus Station. To raise revenue from user charges at bust station is their side job, sometimes in implementation it becomes blur.

In the future, coordination between local institution such as DLLAJ, Dipenda, and UPTD Terminal is a must. On the other hand, the voluntary of people who consume the benefits from Baranangsiang Bus Station have to fulfill their obligation by paying charges. The existence of Baranangsiang is not only the Bogor local authorities responsible, but either also the community.

Finally, Bogor local government realize how much important that infrastructure at Baranangsiang Bus Station to be renovate. On June 2008, the local authorities expend Rp. 2.000.000.000,00 to renew emplacement at Baranangsiang Bus Station."