{"id":4030,"date":"2025-08-21T07:24:32","date_gmt":"2025-08-21T07:24:32","guid":{"rendered":"https:\/\/ugateway.id\/?p=4030"},"modified":"2025-08-21T10:24:43","modified_gmt":"2025-08-21T10:24:43","slug":"diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula","status":"publish","type":"post","link":"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/","title":{"rendered":"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula"},"content":{"rendered":"

Kepala Biro Keuangan Unissula<\/a> Dr Ahmad Salim SE MAk MH Ak CRP meraih gelar Doktor Ilmu Hukum FH Unissula<\/a>. Ahmad Salim berhasil mempertahankan disertasinya dengan IPK 3,98 summa cumlaude. Disertasinya berjudul Rekonstruksi regulasi zakat sebagai pengurang pajak penghasilan terutang yang berbasis nilai keadilan di hadapan para penguji, Kamis (21\/8\/2025).<\/p>\n

Menurutnya sistem pembayaran zakat di Indonesia masih sebatas mengurangi penghasilan kena pajak belum mengurangi pajak penghasilan terutang. \u201cSehingga kebijakan pajak Indonesia perlu direkonstruksi agar adil, terutama dengan menjadikan zakat sebagai pengurang pajak penghasilan terutang. Agar tidak menimbulkan beban ganda bagi muslim berpenghasilan rendah,\u201d jelasnya.<\/p>\n

Disisi lain pihaknya menyebut berbagai kendala fundamental yang menghambat potensi zakat sebagai pengurang pajak penghasilan di Indonesia. Diantaranya regulasi yang belum optimal. Zakat hanya diakui sebagai pengurang penghasilan kena pajak (PKP), bukan sebagai kredit pajak yang langsung mengurangi PPh terutang. Juga terdapat perbedaan interpretasi hukum antara otoritas zakat dan pajak.<\/p>\n

Selain itu minimnya kepercayaan publik pada lembaga zakat. Karena kurangnya transparansi, koordinasi, dan integrasi data. Serta rendahnya pemahaman masyarakat mengenai mekanisme dan manfaat zakat sebagai pengurang pajak. \u201cUntuk mengatasi kendala tersebut, diperlukan upaya komprehensif yang melibatkan sinergi antara pemerintah, lembaga pengelola zakat, dan masyarakat,\u201d jelasnya.<\/p>\n

Sehingga melalui rekonstruksi pada UU PPh Pasal 9 ayat (1) huruf G dan Pasal 4 ayat (3) huruf a poin 1 secara fundamental menyelaraskan kewajiban agama dengan kewajiban fiskal, mengakui zakat sebagai kredit pajak yang dapat mengurangi PPh terutang dan memberikan insentif ganda bagi wajib pajak. Kemudian pada Pasal 21 juga diarahkan untuk mengintegrasikan zakat sebagai pengurang PPh Pasal 21 terutang.<\/p>\n

\u201cRekonstruksi ini menciptakan sinergi zakat\u2013pajak, membangun kepercayaan, meningkatkan kepatuhan, serta memperkuat peran zakat sebagai instrument pemerataan sosial-ekonomi dan keadilan dalam perpajakan,\u201d pungkasnya.<\/p>\n

Penguji diantaranya dari Unissula<\/a> Prof Dr Gunarto SH MH, Prof Dr Anis Masdurohatun SH MHum, Prof Dr Jawade Hafidz SH MH, dan Dr Widayati SH MH. Prof Dr Mahmutarom SH MH dari Unwahas Semarang. Prof Dr Tajudden Sanni dari Maldives University, Prof Dr Fatih Gediki Istanbul Turki, dan Prof Dr Maggouri Abdelaali dari Maroco.<\/p>\n","protected":false},"excerpt":{"rendered":"

Kepala Biro Keuangan Unissula Dr Ahmad Salim SE MAk MH Ak CRP <\/a><\/p>\n","protected":false},"author":1,"featured_media":4031,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"kia_subtitle":"","footnotes":""},"categories":[2,3],"tags":[],"newstopic":[],"class_list":{"0":"post-4030","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-berita","8":"category-nasional"},"yoast_head":"\nDiuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula - U Gateway<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula - U Gateway\" \/>\n<meta property=\"og:description\" content=\"Kepala Biro Keuangan Unissula Dr Ahmad Salim SE MAk MH Ak CRP\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/\" \/>\n<meta property=\"og:site_name\" content=\"U Gateway\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-21T07:24:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-21T10:24:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ugateway.id\/wp-content\/uploads\/2025\/08\/IMG-20250821-WA0014-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/\",\"url\":\"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/\",\"name\":\"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula - U Gateway\",\"isPartOf\":{\"@id\":\"https:\/\/ugateway.id\/#website\"},\"datePublished\":\"2025-08-21T07:24:32+00:00\",\"dateModified\":\"2025-08-21T10:24:43+00:00\",\"author\":{\"@id\":\"https:\/\/ugateway.id\/#\/schema\/person\/4a544df760c98ef5c4f9b19ea4c0309f\"},\"breadcrumb\":{\"@id\":\"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/ugateway.id\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ugateway.id\/#website\",\"url\":\"https:\/\/ugateway.id\/\",\"name\":\"U Gateway\",\"description\":\"U Gateway\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ugateway.id\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/ugateway.id\/#\/schema\/person\/4a544df760c98ef5c4f9b19ea4c0309f\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/ugateway.id\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3e4c9ac71c198406fdaa02b7753c8ef3162fbcf8ef08f62efd11b6d4a14df6cd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3e4c9ac71c198406fdaa02b7753c8ef3162fbcf8ef08f62efd11b6d4a14df6cd?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/ugateway.id\"],\"url\":\"https:\/\/ugateway.id\/index.php\/author\/ugateway\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula - U Gateway","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/","og_locale":"en_US","og_type":"article","og_title":"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula - U Gateway","og_description":"Kepala Biro Keuangan Unissula Dr Ahmad Salim SE MAk MH Ak CRP","og_url":"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/","og_site_name":"U Gateway","article_published_time":"2025-08-21T07:24:32+00:00","article_modified_time":"2025-08-21T10:24:43+00:00","og_image":[{"width":2560,"height":1440,"url":"https:\/\/ugateway.id\/wp-content\/uploads\/2025\/08\/IMG-20250821-WA0014-scaled.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/","url":"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/","name":"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula - U Gateway","isPartOf":{"@id":"https:\/\/ugateway.id\/#website"},"datePublished":"2025-08-21T07:24:32+00:00","dateModified":"2025-08-21T10:24:43+00:00","author":{"@id":"https:\/\/ugateway.id\/#\/schema\/person\/4a544df760c98ef5c4f9b19ea4c0309f"},"breadcrumb":{"@id":"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ugateway.id\/index.php\/2025\/08\/21\/diuji-profesor-dari-empat-negara-ahmad-salim-raih-gelar-doktor-ilmu-hukum-unissula\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ugateway.id\/"},{"@type":"ListItem","position":2,"name":"Diuji Profesor Dari Empat Negara Ahmad Salim Raih Gelar Doktor Ilmu Hukum Unissula"}]},{"@type":"WebSite","@id":"https:\/\/ugateway.id\/#website","url":"https:\/\/ugateway.id\/","name":"U Gateway","description":"U Gateway","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ugateway.id\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/ugateway.id\/#\/schema\/person\/4a544df760c98ef5c4f9b19ea4c0309f","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ugateway.id\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/3e4c9ac71c198406fdaa02b7753c8ef3162fbcf8ef08f62efd11b6d4a14df6cd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3e4c9ac71c198406fdaa02b7753c8ef3162fbcf8ef08f62efd11b6d4a14df6cd?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/ugateway.id"],"url":"https:\/\/ugateway.id\/index.php\/author\/ugateway\/"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/posts\/4030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/comments?post=4030"}],"version-history":[{"count":4,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/posts\/4030\/revisions"}],"predecessor-version":[{"id":4035,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/posts\/4030\/revisions\/4035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/media\/4031"}],"wp:attachment":[{"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/media?parent=4030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/categories?post=4030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/tags?post=4030"},{"taxonomy":"newstopic","embeddable":true,"href":"https:\/\/ugateway.id\/index.php\/wp-json\/wp\/v2\/newstopic?post=4030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}