Suchergebnisse

Islamic Education Leadership Gender Perspective. Nowadays, there are many women who become leaders. In this case, many women have succeeded in reaching positions from low to high positions in an institution or state. In fact, history has recorded that several women are successful on the political and become a minister, vice president, president or prime minister. Many women even became chairman of the courts, at the district level, at the provincial and even central levels. This fact has caused polemics among Muslims, especially Ulama and Islamic organizations related to the Islamic view of the existence of women in strategic positions in the public sector. This polemic comes from the view of differences in the biological structure of men and women which have implications for their roles in society. The Islamic Leadership has major position to be considered and carried out as well as possible. The Islamic view of leadership must be held by people who are capable and can place themselves as carriers of truth by giving good role models, because leaders are uswatun hasanah (good role models). There are opinions that allow women to lead the state, there are also opinions that do not allow it. Each opinions is strengthened by the arguments that come from the Qur'an and hadith. The hadith that is a reference to the prohibition of becoming the leader of state for women is a hadith narrated by Abu Bakrah which means "It will not be happy for a people to give their affairs to women". In general, Islam does not prohibit women becoming leaders of government. This is because men and women are fellow servants of Allah who have the same position and will receive the same reward for their deeds, as in QS. Adh-Dzariyaat 56, QS. Al-Hujurat 13, and QS. An-Nahl 97.

There is still a gap between the target and the realization of movie/cinemax tax receipis, restaurant tax, and motorized racing tax in Kendari City. This study aim to find out and analyze: (1) the gap between the target and the realization of movie/cinema tax, restaurant tax, and motorized racing tax (2) the factors that influence the level of movie/cinema tax, restaurant tax, and motorized tax. The type of data data used is primary data and secondary data. The analytical tool that used is descriptive analysis. The results of the study show that: (1) the gap between the target and realization of movie/cinema tax, restaurant tax, and motorized racing tax in Kendari City in 2013-2017 tended to increase with an average gap Rp225.257.700. (b) the gap between the target and realization of restaurant tax in Kendari City in 2013-2017 fluctuated with an average gap Rp152.026.922. (c) the gap between the target and realization of motorized racing tax in Kendari City in 2013-2017 tended to decline with an average gap Rp2.900.000. (2) the factors that influence the level of realization of movie/cinema tax, restaurant tax, and motorized racing tax are : tax payers awareness, data base and potential tax, while the regional regulations regarding taxation and sanctions for non-paying tax don't affect the level of realization of movie/cinema tax, restaurant tax, and motorized racing tax. For the Government of Kendari City to always try to manage and increase the potential of local taxes and provide the strict sanctions for non-compliant taxpayers so that there is no longer a gap between the target and realization of regional taxes in Kendari City.