Dokumen tersebut membahasakan konsep ijarah dalam ekonomi Islam. Ijarah adalah kontrak sewa yang mengharuskan pembayaran uang sewa dan memenuhi syarat-syarat tertentu seperti kesepakatan kedua belah pihak, keadaan barang yang disewakan, dan manfaat yang diterima. Dokumen tersebut juga membandingkan ijarah dengan ji'alah dan menjelaskan unsur-unsur penting ekonomi Islam.
Gadaian (Al-Rahn) adalah kontrak yang melibatkan penggunaan barang sebagai cagaran untuk hutang. Terdapat empat rukun utama kontrak gadaian: (1) kedua-dua pihak yang berkontrak, (2) lafaz persetujuan, (3) barang gadaian, dan (4) hutang yang dicagarkan. Kontrak gadaian akan sah jika keempat-empat rukun tersebut dipenuhi.
Dokumen tersebut memberikan penjelasan mengenai konsep jual beli dalam perspektif syariah. Ia mendefinisikan jual beli, menjelaskan dalil-dalil Al-Quran dan hadis tentang jual beli, serta menjelaskan rukun-rukun dan syarat-syarat yang perlu dipenuhi agar suatu transaksi jual beli dianggap sah menurut syariah. Dokumen ini juga membahas mengenai hak-hak pihak pembeli dan penjual d
Dokumen ini membahas mengenai larangan gharar dalam Islam berdasarkan hadis dan Al-Quran. Gharar didefinisikan sebagai ketidakpastian, pertaruhan, penipuan, atau ketidaktahuan. Ada beberapa jenis gharar yang dilarang seperti jual beli burung di udara namun ada pula yang dibenarkan seperti jual beli rumah. Contoh transaksi yang dilarang karena unsur gharar antara lain jual beli al-hasah dan habal al
Bay' al-Inah and Tawarruq are Islamic financing techniques that involve two sale contracts to provide liquidity to customers. Both techniques involve the customer purchasing an asset on deferred payment terms, then immediately reselling the asset for cash. There are debates around the permissibility of each technique, with conditions applied. Proponents argue they are permissible when following the correct procedures, while opponents argue they enable backdoor interest. Regulators allow them with restrictions to prevent interest.
Dokumen tersebut membahasakan konsep akad, rukun, dan syarat dalam jual beli menurut perspektif fiqh. Ia menjelaskan definisi akad, jenis-jenis akad, rukun-rukun akad seperti al-'Aqidain dan Ma'kud alaih, serta unsur-unsur ijab dan qabul. Dokumen ini juga membincangkan pandangan ulama tentang konsep tersebut.
This document defines and discusses the concept of bay' al-tawarruq, an Islamic financing structure. It provides the definition, evidence from Islamic legal sources, key pillars and participants, types, conditions and a modern application of bay' al-tawarruq. Bay' al-tawarruq involves the purchase of a commodity on credit followed by the immediate resale of that commodity to a third party for a lower price in cash. The document outlines the different types and conditions that must be met for bay' al-tawarruq to be valid according to Islamic law.
This document defines and discusses the concept of bay' al-sarf (money exchange) under Islamic law. It provides definitions, evidence from hadith, and discusses the pillars, conditions, scholars' opinions, and applications of bay' al-sarf, including its use in modern foreign exchange markets through spot transactions or structures using promises or murabahah contracts.
This document defines and discusses the Islamic legal concept of Muqasah, or debt settlement by set-off.
Muqasah refers to the discharge of debts when two parties are simultaneously creditors and debtors of each other. There is no explicit mention of Muqasah in the Quran, but some verses using similar terminology are cited to support its legitimacy. The document outlines different types of Muqasah (mandatory, on demand, contractual) and conditions for each. Examples are provided to illustrate how Muqasah can be applied, such as by Islamic financial institutions settling outstanding debts through asset purchase.
This document defines and discusses the Islamic financing contract of istisna'. It begins by defining istisna' literally and technically. It then outlines the pillars (parties and elements) of an istisna' contract and compares it to salam. Finally, it discusses examples of modern applications of istisna' contracts like parallel istisna' and sukuk istisna'.
Dokumen tersebut membahasakan dua jenis kontrak jual beli khusus yaitu bay' al-salam dan bay' al-istisna'. Bay' al-salam melibatkan jual beli barang di mana harga dibayar tunai tetapi barang diserahkan kemudian. Bay' al-istisna' pula melibatkan pembelian barang yang akan dibuat di masa depan di mana pembayaran boleh dilakukan secara ansuran. Dokumen tersebut juga membahas ruk
Ringkasan dokumen tersebut adalah:
Dokumen tersebut menjelaskan definisi dan unsur-unsur jaminan menurut perspektif syariah, termasuk definisi, jenis-jenis, rukun-rukun, dan kesahihan jaminan. Dokumen tersebut juga membahas mengenai syarat-syarat penjamin, pihak yang dijamin, dan perkara yang dijamin.
Dokumen tersebut membahas tentang kaedah fiqh yang menyatakan bahwa kesukaran membawa kemudahan. Kaedah ini menjelaskan bahwa hukum Islam menginginkan kemudahan dan tidak membebani manusia dengan hal-hal di luar kemampuannya. Dalil-dalil utama kaedah ini termasuk ayat Al-Quran dan hadis yang menyatakan Allah menginginkan kemudahan bagi umatnya.
Dokumen tersebut membahas tentang definisi, dasar hukum, rukun, syarat, dan jenis-jenis jual beli yang diharamkan dalam Islam. Secara ringkas, jual beli adalah pertukaran barang atau jasa dengan imbalan berdasarkan persetujuan kedua belah pihak, yang memiliki empat rukun utama yaitu penjual, pembeli, objek jual beli, dan harga. Ada beberapa jenis jual beli yang dilarang karena tidak
Bay' al-Inah and Tawarruq are Islamic financing techniques that involve two sale contracts to provide liquidity to customers. Both techniques involve the customer purchasing an asset on deferred payment terms, then immediately reselling the asset for cash. There are debates around the permissibility of each technique, with conditions applied. Proponents argue they are permissible when following the correct procedures, while opponents argue they enable backdoor interest. Regulators allow them with restrictions to prevent interest.
Dokumen tersebut membahasakan konsep akad, rukun, dan syarat dalam jual beli menurut perspektif fiqh. Ia menjelaskan definisi akad, jenis-jenis akad, rukun-rukun akad seperti al-'Aqidain dan Ma'kud alaih, serta unsur-unsur ijab dan qabul. Dokumen ini juga membincangkan pandangan ulama tentang konsep tersebut.
This document defines and discusses the concept of bay' al-tawarruq, an Islamic financing structure. It provides the definition, evidence from Islamic legal sources, key pillars and participants, types, conditions and a modern application of bay' al-tawarruq. Bay' al-tawarruq involves the purchase of a commodity on credit followed by the immediate resale of that commodity to a third party for a lower price in cash. The document outlines the different types and conditions that must be met for bay' al-tawarruq to be valid according to Islamic law.
This document defines and discusses the concept of bay' al-sarf (money exchange) under Islamic law. It provides definitions, evidence from hadith, and discusses the pillars, conditions, scholars' opinions, and applications of bay' al-sarf, including its use in modern foreign exchange markets through spot transactions or structures using promises or murabahah contracts.
This document defines and discusses the Islamic legal concept of Muqasah, or debt settlement by set-off.
Muqasah refers to the discharge of debts when two parties are simultaneously creditors and debtors of each other. There is no explicit mention of Muqasah in the Quran, but some verses using similar terminology are cited to support its legitimacy. The document outlines different types of Muqasah (mandatory, on demand, contractual) and conditions for each. Examples are provided to illustrate how Muqasah can be applied, such as by Islamic financial institutions settling outstanding debts through asset purchase.
This document defines and discusses the Islamic financing contract of istisna'. It begins by defining istisna' literally and technically. It then outlines the pillars (parties and elements) of an istisna' contract and compares it to salam. Finally, it discusses examples of modern applications of istisna' contracts like parallel istisna' and sukuk istisna'.
Dokumen tersebut membahasakan dua jenis kontrak jual beli khusus yaitu bay' al-salam dan bay' al-istisna'. Bay' al-salam melibatkan jual beli barang di mana harga dibayar tunai tetapi barang diserahkan kemudian. Bay' al-istisna' pula melibatkan pembelian barang yang akan dibuat di masa depan di mana pembayaran boleh dilakukan secara ansuran. Dokumen tersebut juga membahas ruk
Ringkasan dokumen tersebut adalah:
Dokumen tersebut menjelaskan definisi dan unsur-unsur jaminan menurut perspektif syariah, termasuk definisi, jenis-jenis, rukun-rukun, dan kesahihan jaminan. Dokumen tersebut juga membahas mengenai syarat-syarat penjamin, pihak yang dijamin, dan perkara yang dijamin.
Dokumen tersebut membahas tentang kaedah fiqh yang menyatakan bahwa kesukaran membawa kemudahan. Kaedah ini menjelaskan bahwa hukum Islam menginginkan kemudahan dan tidak membebani manusia dengan hal-hal di luar kemampuannya. Dalil-dalil utama kaedah ini termasuk ayat Al-Quran dan hadis yang menyatakan Allah menginginkan kemudahan bagi umatnya.
Dokumen tersebut membahas tentang definisi, dasar hukum, rukun, syarat, dan jenis-jenis jual beli yang diharamkan dalam Islam. Secara ringkas, jual beli adalah pertukaran barang atau jasa dengan imbalan berdasarkan persetujuan kedua belah pihak, yang memiliki empat rukun utama yaitu penjual, pembeli, objek jual beli, dan harga. Ada beberapa jenis jual beli yang dilarang karena tidak
Dokumen tersebut membahas tentang jual beli dalam Islam, termasuk definisi, dasar hukum, rukun, syarat, bentuk-bentuk yang sah dan tidak sah, serta jenis-jenis jual beli yang dilarang.
Bab 5 membahasakan akad, rukun, dan syarat jual beli menurut perspektif Islam. Terdapat dua rukun utama akad yaitu al-'Aqidain (pihak penjual dan pembeli) dan Ma'kud alaih (barang dan harga). Pihak-pihak harus memenuhi syarat waras, boleh membuat keputusan, dan berbeda identitas. Sedangkan barang dan harga harus nyata, bernilai, bermanfaat, dapat diserahkan, dan
Makalah ini membahas mengenai definisi, landasan hukum, rukun dan syarat jual beli, serta jenis-jenis jual beli menurut hukum Islam. Jual beli didefinisikan sebagai penukaran harta atas dasar suka sama suka yang memenuhi syarat-syarat hukum agar transaksi menjadi sah. Landasan kuat jual beli dalam Islam dapat dilihat dari beberapa ayat Al-Quran dan hadis Nabi. Rukun utama jual bel
Dokumen tersebut membahas tentang jual beli dalam Islam, meliputi definisi jual beli secara etimologis dan terminologis, unsur-unsur dan syarat sahnya jual beli, hukum jual beli, larangan-larangan dalam jual beli, serta manfaat jual beli.
Dokumen tersebut membahas tentang jual beli dalam Islam, meliputi definisi jual beli secara etimologis dan terminologis, unsur-unsur dan syarat sahnya jual beli, hukum jual beli, larangan-larangan dalam jual beli, serta manfaat jual beli.
Dokumen tersebut membahas tentang hukum muamalah dalam perspektif hukum Islam, meliputi pengertian muamalah, asas kerjasama ekonomi dalam Islam, penerapan sikap dan perilaku dalam muamalah, hukum jual beli, menghindari riba, dan asas kerjasama ekonomi seperti musyarakah, mudarabah, dan musaq."
This document discusses burden and standard of proof in law of evidence. It defines burden of proof as the obligation to provide sufficient evidence to support one's case, and distinguishes between burden of establishing a case and evidential burden of introducing evidence. The standard of proof refers to the degree of probability required to discharge the burden. For criminal cases, the standard is proof beyond reasonable doubt, while for civil cases it is on a balance of probabilities. The more serious the allegation, the higher the standard of proof required.
1. A witness who is inconsistent in giving evidence, especially if the inconsistencies are material contradictions, cannot generally be regarded as a credible witness. However, not all inconsistencies necessarily undermine credibility.
2. For a witness to refresh their memory by referring to notes, certain conditions must be met under Section 159 of the Evidence Act. The writing must have been made by the witness at the time of the event or soon after.
3. Even if the conditions for refreshing memory are satisfied, the opposing party still has the right to inspect the document and cross-examine the witness on it. Referring to a document alone does not necessarily make the witness credible; it depends on whether the statutory safeguards are
The document discusses key concepts related to presumption and judicial notice in Malaysian law. It defines presumption as an inference drawn from known facts, and distinguishes between presumption of law and presumption of fact. It explains different types of presumptions under Malaysian law including those that the court "may presume", "shall presume", and those that constitute "conclusive proof". It also defines judicial notice as facts that a judge will notice without proof, and provides examples of facts that courts commonly take judicial notice of, such as identities of government leaders.
1. Samad Tuah bin Jebat was charged with stealing a motorbike under Section 379A of the Penal Code.
2. The prosecution argued for a heavier punishment to deter the increasing number of motorbike thefts in the area.
3. The defense pleaded for leniency as it was the accused's first offense, and he needed the motorbike due to desperation and intended to return it.
4. The magistrate found the accused guilty but discharged him with a bond for good behavior for 2 years, taking into account it was a first offense due to necessity, and that imprisonment may not be the solution.
This document provides the text of Malaysia's Child Act 2001, which consolidates and amends laws relating to the care, protection and rehabilitation of children. Some key points:
- It establishes the National Council for Children to oversee child welfare issues.
- It defines terms like "child", "Court for Children", and types of institutions like places of safety, refuge, detention, and approved schools.
- It covers issues like children in need of care/protection, criminal procedures for children, placing children in institutions, and the roles of protectors, probation officers, and other officials.
- It has transitional provisions to continue existing councils, rules, and childcare institutions established under previous laws.
This document provides an overview of the juvenile justice system in Malaysia. It discusses that 60% of Malaysia's population is under 30 years old, and that while perceptions are that juvenile crime is increasing, data is limited and inconsistent. For children accused of crimes, the Child Act of 2001 established specialized procedures and the Court for Children to handle their cases separately from adult procedures. The document outlines the key stages of handling a child in conflict with the law, from arrest to sentencing. It also discusses exceptions for serious crimes and status offenses. Overall, the document presents background on juvenile justice in Malaysia and the legal framework established in the Child Act.
PRINCIPLE OF PRIMA FACIE CASE AND MAXIMUM EVALUATION AT THE CLOSE OF PROSECUT...surrenderyourthrone
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This document discusses the standard of proof required at the close of the prosecution's case in Malaysian criminal trials. It summarizes the key cases that addressed this issue, including Haw Tua Tau v Public Prosecutor, Khoo Hi Chiang v Public Prosecutor, and Public Prosecutor v Ong Cheng Heong. Public Prosecutor v Ong Cheng Heong established that only a prima facie case, not proof beyond reasonable doubt, is required at this stage. It clarified that a prima facie case means credible evidence for each essential element of the charge, subject to maximum evaluation but not equating to proof beyond reasonable doubt. This standard was affirmed in subsequent cases and resolved the long-
1) Several laws in Malaysia carry mandatory death penalties for offenses such as murder, drug trafficking, and treason. Between 1970-1996, 349 people were executed, mostly for drug offenses.
2) While the number of executions has decreased in recent years, official statistics show the death penalty has been ineffective in reducing drug addiction and the number of known addicts has risen.
3) Caning is a supplementary punishment to imprisonment for around 40 crimes including drug offenses, rape, and firearms offenses. However, caning violates international human rights standards against cruel or degrading treatment or punishment.
Baldah Toyyibah (Prasarana) Kelantan Sdn Bhd v Dae Hanguru Infra Sdn Bhd and ...surrenderyourthrone
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The Court of Appeal was determining two appeals regarding a dispute over a construction agreement for the Kota Bharu-Kuala Krai Highway Project. The plaintiff had sued the defendants for breach of contract. The key issues were whether there was an enforceable contract and whether the plaintiff was entitled to compensation. The Court of Appeal allowed the first defendant's appeal and dismissed the plaintiff's appeal. It found that there was no valid contract between the parties due to a lack of consensus ad idem. While the plaintiff was later nominated as the contractor, this did not remedy the lack of consensus needed to form a valid contract. As the plaintiff did not prove a valid enforceable contract existed, it was not entitled to compensation for breach
The bankrupt appealed the dismissal of their application for discharge from bankruptcy. The creditor opposed the appeal, arguing that the Director General of Insolvency's (DGI) report was incomplete and unreliable. The court agreed that the DGI report failed to undertake a comprehensive investigation of the bankrupt's assets. As the DGI report is a main piece of evidence in bankruptcy cases, it should have been more detailed. The court dismissed the appeal, as it was not bound to accept an incomplete or unreliable report.
JUSTIFIKASI KEPERLUAN PENAHANAN REMAN MENURUT PERUNDANGAN ISLAM DAN SIVILsurrenderyourthrone
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Dokumen tersebut membahasakan justifikasi keperluan penahanan reman menurut hukum Islam dan perundangan sivil. Penahanan reman dipraktikkan sejak zaman Nabi Muhammad sebagai salah satu prosedur penyiasatan untuk mencegah tertuduh melarikan diri dan menghancurkan bukti. Kebanyakan ulama Islam mengizinkan penahanan reman yang bersifat sementara untuk tujuan investigasi, bukan hukuman. Tempoh penahanan bervariasi menurut
The document is the Contracts Act 1950 of Malaysia. It contains 191 sections organized into 10 Parts that establish rules and principles related to contracts. Some key details include:
- The Act relates to contracts and was first enacted in 1950, with revisions in 1974 and 2006.
- Part I establishes preliminary definitions for terms used in the Act like proposal, acceptance, promisor, promisee, consideration, agreement, void, contract, and reciprocal promises.
- Parts II through IX cover topics like communication and revocation of proposals, void and voidable contracts, contingent contracts, performance of contracts, consequences of breach, indemnity and guarantee, bailment, and agency.
- Part X addresses the
The document summarizes the history and current state of the legal profession in Malaysia. It discusses:
- The legal profession in Malaysia is a fused profession with no distinction between solicitors and barristers.
- The earliest lawyers were known as "law agents" or "advocates and attornies", with the first admission recorded in 1808.
- Various ordinances established regulatory bodies for lawyers in different states, which were consolidated by the Legal Profession Act 1976, establishing the Malaysian Bar and Bar Council. However, Sabah and Sarawak continue to have their own separate legislation and professional bodies.
This document provides an overview of Islamic law of property in Malaysia. It discusses several key topics:
1) The administration of Muslim estates, which can be testate (with a will) or intestate (without a will). Small estates valued under RM600,000 are distributed by land administrators according to Islamic inheritance law. Non-small estates are distributed by civil courts, who require a certificate from the sharia court.
2) Wills made by Muslims must comply with sharia principles and are adjudicated by sharia courts. Some states have enacted Muslim Wills Enactments to govern this.
3) Nominations in insurance policies and savings accounts are treated differently by different state fatwas regarding
WRITTEN AND ORAL IN ISLAMIC LAW - DOCUMENTARY EVIDENCE AND NON-MUSLIMS IN MOR...surrenderyourthrone
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This document discusses a case from 1881 in which a Jewish merchant named Ya'akov b. Shalom Assarraf sued a Muslim associate in a shari'a court in Fez, Morocco. Ya'akov presented a legal document as evidence that the defendant owed him money, and the judge ruled in Ya'akov's favor based solely on this documentary evidence, contradicting the common understanding that Islamic law privileged oral testimony over written documents. The document analyzes this case in the context of scholarship on evidentiary standards in Islamic law and the role of non-Muslims in shari'a courts, arguing it highlights the need to reexamine assumptions about the probative value of documents and legal interactions between religious groups in
Peraturan Terbaru Pemeriksaan Pajak - Apa Dampaknya bagi Wajib Pajak?EnforceA Real Solution
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PMK Terbaru Pemeriksaan Pajak : Apa yang berubah & dampaknya bagi Wajib Pajak?
Pada tanggal 14 Februari 2025 lalu, telah terbit Peraturan Menteri Keuangan (PMK) baru, yakni PMK Nomor 15 Tahun 2025 (PMK 15/2025) tentang Pemeriksaan Pajak. PMK 15/2025 ini merupakan hasil penyesuaian ketentuan pemeriksaan pajak yang diatur dalam Peraturan Pemerintah Nomor 50 Tahun 2022 tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan. PMK ini juga diterbitkan untuk mengganti regulasi mengenai pemeriksaan pajak sebelumnya, yang tersebar dalam beberapa peraturan lain, yaitu PMK 17/2013 s.t.d.t.d PMK 184/2015, PMK Nomor 256/2014 dan Pasal 105 PMK 18/2021.
Mengingat bahwa pemeriksaan pajak adalah hal yang dapat terjadi kepada Wajib Pajak sebagai bentuk pengawasan pemenuhan kewajiban perpajakan, maka penting bagi kita untuk mempelajari dan memahami apa saja yang diatur dalam PMK 15/2025 ini. enforceA mengajak Anda untuk mengikuti webinar dengan judul PMK Terbaru Pemeriksaan Pajak: Apa yang Berubah & Dampaknya bagi Wajib Pajak? bersama narasumber yang kompeten.
Pembicara
I Wayan Sudiarta, S.E., M.M., C.W.M., B.K.P. Managing Partner enforceA
Dewi Wiwiek Hartini Senior Manager enforceA
Moderator
Widya Astuti Assistant Tax Manager enforceA
1. Definisi Bay Al Tawarruq
Definisi bayal tawarruq
Dari segi bahasa
Berasal daripadabahasaarab yangbererti mencari wariq. Wariqialahwangyang
diperbuatdaripadaperak.
Maka, erti bay al-tawarruqsecaraumumialah mencari wangsama ada wangperak,
emasatau kertas.
Dari segi istilah
Bay al-tawarruqmerujukkepadaurusniagamuamalatmelibatkanduaperingkat
urusniaga.
Pada peringkatpertama,urusniagatersebutmelibatkanpembeliansecarakredit
antara pembeli denganpenjualasal sesuatuaset.
Pada peringkatkedua,pembeli kemudiannyamenjualasettersebuttunai kepada
pembeli ketiga.
Majma al-Fiqhal-Islami danRabitahal-Alamal-islami mendefinisikanbayal tawarruq
sebagai membelisesuatubarangyangadadalamkekuasaandanmilikpenjual dengan
harga bertangguh,kemudianpembelitersebutmenjualnyakepadapihakketigayang
bukanpihakyang menjualkannyakepadanyasecaratunai,untukmendapatkanwang.
Dinamakanbayal-tawarruqkeranaketikamembeli asettersebutsecarakredit,pembeli
tidak berniatuntukmenggunakanataumemanfaatkannya,tetapihanyaingin
menjualnyasemulabagi memperolehwangtunai.
Juga dikenalisebagai komoditimurabahah dandigunakansecarameluasdalam:
Produkdeposit.
Pembiayaan.
Pengurusanasetdantanggungan.
Pengurusanrisiko.