xi DAFTAR ISI Halaman HALAMAN JUDUL ................................................................................. i HALAMAN PERNYATAAN ................................................................... ii HALAMAN NOTA PERSETUJUAN PEMBIMBING ........................... iii HALAMAN PENGESAHAN ................................................................... iv HALAMAN MOTTO ............................................................................... v HALAMAN PERSEMBAHAN ................................................................ vi KATA PENGANTAR ............................................................................... viii ABSTRAK................................................................................................. x DAFTAR ISI ............................................................................................. xi DAFTAR TABEL ..................................................................................... xiii DAFTAR GAMBAR ................................................................................. xiv BAB I : PENDAHULUAN A. Latar Belakang Masalah ................................................ 1 B. Fokus Penelitian ............................................................ 7 C. Rumusan Masalah ......................................................... 7 D. Tujuan Penelitian .......................................................... 8 E. Manfaat Penelitian......................................................... 8 F. Sistematika Penulisan .................................................... 9 BAB II : LANDASAN TEORITIS A. Kerangka Teoritis ............................................................ 11 1. Pajak dalam Pespektif Umum...................................... 11 a. Pengertian Pajak................................................... 11 b. Fungsi Pajak......................................................... 12 c. Syarat Pemungutan Pajak ..................................... 14 d. Teori-teori yang Mendukung Pemungutan Pajak .. 15 e. Tatacara Pemungutan Pajak.................................. 17 f. Sistem Pemungutan Pajak .................................... 17 g. Pajak Daerah ........................................................ 18 h. Tata Cata Pemungutan Pajak Daerah .................... 21
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xi
DAFTAR ISI Halaman
HALAMAN JUDUL ................................................................................. i
HALAMAN PERNYATAAN ................................................................... ii
HALAMAN NOTA PERSETUJUAN PEMBIMBING ........................... iii
HALAMAN PENGESAHAN ................................................................... iv
HALAMAN MOTTO ............................................................................... v
HALAMAN PERSEMBAHAN ................................................................ vi
KATA PENGANTAR ............................................................................... viii
ABSTRAK ................................................................................................. x
DAFTAR ISI ............................................................................................. xi
DAFTAR TABEL ..................................................................................... xiii
DAFTAR GAMBAR ................................................................................. xiv
BAB I : PENDAHULUAN
A. Latar Belakang Masalah ................................................ 1
B. Fokus Penelitian ............................................................ 7
C. Rumusan Masalah ......................................................... 7
D. Tujuan Penelitian .......................................................... 8
E. Manfaat Penelitian......................................................... 8
F. Sistematika Penulisan .................................................... 9
BAB II : LANDASAN TEORITIS
A. Kerangka Teoritis ............................................................ 11
1. Pajak dalam Pespektif Umum...................................... 11
a. Pengertian Pajak ................................................... 11
b. Fungsi Pajak ......................................................... 12
c. Syarat Pemungutan Pajak ..................................... 14
d. Teori-teori yang Mendukung Pemungutan Pajak .. 15
e. Tatacara Pemungutan Pajak .................................. 17
f. Sistem Pemungutan Pajak .................................... 17
g. Pajak Daerah ........................................................ 18
h. Tata Cata Pemungutan Pajak Daerah .................... 21
xii
i. Pajak Reklame ..................................................... 24
2. Pajak dalam Perspektif Syariah Islam .......................... 26
a. Pengertian .............................................................. 26
b. Sejarah Pajak dalam Islam ...................................... 31
c. Karakteristik Pajak (Dharibah) Menurut Syariah .... 35
d. Landasan Teori Pajak Menurut Syariah .................. 35
e. Tujuan Penggunaan Pajak Menurut Syariah ............ 36
f. Ketentuan Pajak dalam Perspektif Ekonomi Islam .. 37
B. Penelitian Terdahulu ........................................................ 39
C. Kerangka Berpikir ........................................................... 44
BAB III : METODE PENELITIAN
A. Jenis Penelitian ................................................................ 46
B. Pendekatan Penelitian ...................................................... 47
C. Waktu dan Lokasi Penelitian ........................................... 47
D. Objek dan Subjek Penelitian ............................................ 47
E. Sumber Data .................................................................... 47
F. Teknik Pengumpulan Data ............................................... 49
G. Uji Keabsahan Data ......................................................... 50
H. Metode Analisis Data ...................................................... 51
BAB IV : HASIL PENELITIAN DAN ANALISIS
A. Gambaran Umum DPPKD Kabupaten Kudus .................. 54
1. Sejarah Singkat DPPKD Kabupaten Kudus ................. 54
2. Visi, dan Misi DPPKD Kabupaten Kudus ................... 56