Al-Muamalat Jurnal Hukum dan Ekonomi Syariah

Rekonstruksi Peran Indonesia sebagai Negara Berkembang melalui Intervensi Yuridis terhadap Base Erosion and Profit Shifting (BEPS)

Solihan Makruf — 2026-01-04

This study aims to reconstruct Indonesia’s role as a developing country in addressing the practice of Base Erosion and Profit Shifting (BEPS) through strategic and responsive juridical interventions. The research contributes to enriching academic discourse and provides relevant legal policy recommendations to strengthen the national taxation system against cross-border tax avoidance. The methodology employed is a normative juridical approach with a descriptive-analytical method, conducted through library research on national regulations and international legal instruments, such as the OECD BEPS Action Plan. The findings indicate that although Indonesia has adopted several BEPS actions, there remain gaps in regulatory harmonization and institutional capacity that need to be reconstructed to enable Indonesia to play a more significant role in the global tax order.

Penundaan Pembayaran Pajak Bea Perolehan Hak atas Tanah dan Bangunan dalam Program PTSL; Sebuah Analisis Hukum

Radja Haehta Sembada — 2026-01-20

This study aims to analyze the legal consequences of land title certificates that still bear unpaid BPHTB (Duty on the Acquisition of Land and Building Rights) tax liabilities within the implementation context of the Complete Systematic Land Registration Program (PTSL), as well as to identify the challenges faced by the Regional Revenue Agency (Bapenda) in collecting outstanding BPHTB. This research falls under the category of qualitative library research with a normative legal study approach. Primary sources include statutory regulations such as Law No. 28 of 2009 on Regional Taxes, Law No. 5 of 1960 on Basic Agrarian Principles (UUPA), and Ministerial Regulation of ATR/BPN No. 6 of 2018. The study concludes that the legally permitted postponement of BPHTB payments through regional head discretion has led to implementation conflicts with administrative land regulations—particularly regarding the issuance of land certificates by the National Land Agency (BPN), which requires proof of BPHTB payment. As a result, certificates issued under tax-deferred status do not carry full legal force for use as collateral or for land transactions. The regulatory disharmony between local fiscal policies and national administrative requirements has created legal uncertainty for the public, especially low-income groups who are the primary target of the PTSL program.

Analisis Dogmatik terhadap Legalitas Hak Guna Bangunan di atas Tanah Wakaf: Perspektif Hukum Perjanjian Indonesia

Friqly Aldinda Ganadi — 2026-01-31

This study aims to examine the legality of granting HGB over waqf land through a dogmatic legal analysis from the perspective of Indonesian contract law. The research employs a qualitative normative legal method based on library research, analyzing primary legal materials, including the Basic Agrarian Law, the Waqf Law, Government Regulation No. 18 of 2021, and the Indonesian Civil Code, supported by relevant secondary legal sources. The findings demonstrate that the legality of HGB over waqf land can only be justified where the underlying agreement satisfies the requirements for a valid contract, particularly the clarity of contractual subjects and objects, a lawful causa aligned with the purposes of waqf, and the application of the principles of good faith and balance of interests. These findings underscore the urgent need for regulatory reconstruction to ensure that productive waqf development operates within a framework of legal certainty while preserving the social and religious values of waqf.

Efektivitas Strategi Program Desa Sadar Zakat Dalam Meningkatkan Kesadaran Masyarakat Terhadap Zakat: Studi Kasus Desa Sadar Zakat Kalimantan Utara

Yani Safariaty — 2026-01-31

This study aims to analyze the effectiveness of the Desa Sadar Zakat Program strategy in increasing public awareness of zakat in Desa Sadar Zakat, Sebatik Timur, Nunukan Regency, North Kalimantan. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that the Desa Sadar Zakat Program strategy, which involves the active role of Islamic religious counselors, collaboration with Zakat Collection Units (UPZ), and educational as well as social approaches, has proven effective in enhancing public awareness to fulfill zakat obligations. This is evidenced by a significant increase in the collection of zakat, infaq, and alms (ZIS) funds in Sebatik Timur over the years.

Implikasi Kebijakan Tenaga Kerja Asing terhadap Daya Saing dan Peluang Kerja Tenaga Kerja Domestik di Indonesia

Maya Widyastuti — 2026-02-06

This study aims to analyze the implications of foreign labor policies on industrial competitiveness and domestic labor opportunities, while identifying the legal and policy challenges arising from their implementation. The research employs a library-based (library research) qualitative approach, combining juridical-normative analysis with policy analysis, using primary sources such as laws, regulations, and government policy documents, and secondary sources including scholarly articles, books, and previous research reports. Findings indicate that while foreign labor can enhance productivity and facilitate technology transfer, without effective selection mechanisms and oversight, the policy may disadvantage domestic workers. The study emphasizes the necessity of an integrative policy framework that balances industrial competitiveness with the protection of domestic labor rights.

Perbandingan Hukum Perlindungan Konsumen Terkait Jasa Titip Tiket di Indonesia dan Amerika Serikat

Ester Gloria Anastasia — 2026-02-07

This study analyzes consumer legal protection in the practice of digital concert ticket concierge services in Indonesia based on the right to "accurate, clear, and honest" information under Article 4(c) of the Consumer Protection Law (UUPK), and compares it with the standards in Section 5 of the Federal Trade Commission Act in the United States. Using a normative method with statutory and comparative approaches, the research finds that concierge service practices operate in a specific regulatory vacuum. The norm in the UUPK is vague and inoperable, while protection through civil law and the Electronic Information and Transactions Law (ITE Law) is proven to be limited. In contrast, the system in the United States, administered by the Federal Trade Commission (FTC), is more effective with objective evaluation standards, the reasonable consumer standard principle, and proactive enforcement mechanisms. It is concluded that Indonesia requires regulatory reform that adopts a more operational approach from the US.