In a community in Indonesia, the proposal of establishing a mosque as the activity center has increasingly bloomed. This program restores the exuberance of the mosque through religious practices and places it as the center of community life in social, cultural, and economic aspects. In Palangka Raya, several mosques played an economic role in building bazaars around mosques, including bistros and other small businesses. Given that most of the mosques in the city have obtained large amounts of infaq (almsgiving) and waqf, it is essential to know the extent to which these funds are used in improving the economy of Muslims, especially in Palangka Raya and its surrounding area. The researchers used qualitative research by extracting primary data through interviews, observations, and documentation. This study aimed to evaluate the extent of empowerment of infaq and waqf in the mosques of Palangka Raya City in the maqasid al-shariaperspective. This study argued that the problems in the economic empowerment plan for mosques in Palangka Raya were the lack of human resources (HR), socialization, and funds. Therefore, to minimize the drawbacks, mosque management should continue to improve its quality by socializing mosque programs, providing training for new mosque cadres, and offering professional development for existing human resources on managing zakat, infaq, and sadaqah to maximize the mosque income.

The Government established the National Amil Zakat Agency to manage zakat, but the prismatic society tends to be traditionalists in Kapuas Regency are reluctant to pay zakat through it. The study aims to determine the legal conflict in the zakat management of the prismatic society and to find out the causes of the prismatic society's reluctance to pay zakat through the zakat institution. It is descriptive qualitative with an empirical and legislative approach. The results indicate that the legal conflict between the law of zakat management and the prismatic law that applies in society makes the rules overlap and the zakat management for public interests became less optimal. Meanwhile, the causes of why they are reluctant to pay zakat through BAZNAS are the feeling better to give zakat directly to mustahiq, the lack of public understanding of the zakat management benefits by the institution, and the lack of public trust in the institution. There is a need for adjustments to zakat management regulations and providing comprehension that the society and zakat managers must have the awareness to optimize zakat, which is useful for the development of the country and Muslims.

<p>Tax Avoidance mempunyai spektrum persoalan yang luas, salah satunya adalah transfer harga<br />(transfer pricing). Transfer pricing merupakan salah satu cara yang dipakai oleh wajib pajak<br />perusahaan multinasional untuk melakukan penghindaran pajak. Perilaku transfer pricing ini<br />tidak dipandang sebagai perilaku yang melanggar norma hukum positif yang berlaku di negara<br />kita. Padahal perilaku ini jelas-jelas telah menggerus pendapatan negara dari sektor perpajakan.<br />Ada gap yang serius antara aras substansi yang menjadi tujuan hukum (doelmatigheid) dengan<br />aras kepastian hukum(rechtsmatigheid). Pada aras tujuan hukum bahwa aturan perpajakan<br />dimaksudkan untuk pengumpulan pajak, sedangkan pada aras kepastian hukum bahwa<br />penghindaran pajak tidak dikategorikan sebagai perbuatan yang bertentangan dengan aturan<br />perpajakan itu sendiri. Artinya penghindaran pajak bertentangan dengan tujuan hukum<br />perpajakan. Peneliti melihat persoalan ini dari perspektif hukum Islam yang didasarkan pada<br />pendekatan normatif argumentatif. Penelitian ini telah menemukan adanya I’tikad tidak baik dari<br />wajib pajak dalam memenuhi kewajibanya membayar pajak.</p>

The issue of inheritance distribution does not often lead to conflicts that must be resolved by means of litigation. In resolving conflicts that might arise, the community usually has set a separate rule to distribute inheritance. The people of Central Kalimantan, especially in the City of Palangka Raya, prioritize deliberations that are actually not contrary to Islamic law in resolving their inheritance disputes. Why and how these dispute settlements are conducted? This study uses normative-empirical methods which employs a legal anthropology approach. The results of the study show that the tradition of resolving inheritance disputes in the people of Palangka Raya City of Central Kalimantan prioritizes peaceful settlement disputes by using Islamic law first and then a family meeting is held to determine the agreeable share and distribution of assets. The principle of kinship in the protection of property (hifz al-maal) in the family is adopted, so that the community returns to share property with the negotiation method which is built on family agreements. By referring to Islamic jurisprudence on inheritance, the dispute settlements also aims at sharia compliant in order to adhere to Islamic doctrine (hifz al-din). Finally, they also adopt the principle of responsive thinking which is human based on local wisdom values in society. The conclusion of this study shows that the Palangka Raya City Society combines Islamic law and customary law in the distribution of inheritance.Keywords: dispute resolution, inheritance, Palangka Raya, legal anthropologyPersoalan pembagian kewarisan tidak jarang menimbulkan konflik yang harus diselesaikan. Dalam menyelesaikan konflik yang mungkin timbul tersebut, masyarakat biasanya telah menentukan suatu aturan tersendiri untuk meyelesaikan pembagian kewarisan. Masyarakat Kalimantan Tengah khususnya Kota Palangka Raya dalam penyelesaian sengketa waris, mengedepankan musyawarah yang sejatinya tidaklah bertentangan dengan hukum Islam.  Penelitian ini menggunakan metode normatif-empiris. Hasil penelitian menunjukkan bahwa tradisi penyelesaian sengketa kewarisan pada masyarakat Kota Palangka Raya Kalimantan Tengah mengedepankan perdamaian dengan cara menggunakan hukum Islam terlebih dahulu kemudian dilakukan musyawarah keluarga untuk bersepakat menentukan bagian dan pembagian harta. Tradisi tersebut dilakukan dengan cara yang digabung atau due procces dispute resolution kewarisan. Sikap mental masyarakat tetap membagi harta secara Islam, kemudian harta digabung dengan nilai kemanusiaan (humanis). Adanya asas kekeluargaandalam perlindungan terhadap harta (hifzul maal) dalam keluarga, sehingga masyarakat kembali membagi harta dengan metode islah yang dibangun berdasarkan kesepakatan kekeluargaan. Masyarakat  Kota Palangka Raya melaksanakan prinsip ta’abbudi dalam konteks menjalankan hukum faraid yang juga bertujuan syariat (maqashid syariah) memelihara agama (hifzul din) kemudian menjalankan prinsip ta’aqqulli berupa ijtihad responsif yang bersifat humanis berdasarkan nilai-nilai kearifan lokal (local wisdom) di masyarakat. Kesimpulan penelitian ini menunjukkan bahwa Masyarakat Kota Palangka Raya menggabungkan antara hukum Islam dan hukum Adat dalam pembagian harta warisan.Kata kunci: penyelesaian sengketa, kewarisan, Palangka Raya, antropologi hukum