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All Journal Jurnal Asy-Syari'ah AT-TAFAHUM: Journal of Islamic Law ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Sahabat ISNU SU
Hisam Ahyani
Institut Miftahul Huda Al Azhar Kota Banjar
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Legal Certainty for E-Commerce Transactions as an Effort to Increase Potential State Revenue in the Taxation Sector Hisam Ahyani; Manswab Mahsen Abdulrahman
ISNU Nine-Star Multidisciplinary Journal Vol. 1 No. 2 (2024): SEPTEMBER 2024 :ISNU Nine-Star_INS9MJ
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v1i2.106

Abstract

The development of information technology has driven the growth of e-commerce transactions significantly in Indonesia. However, the rapid growth of e-commerce transactions has also created new challenges in terms of legal certainty and tax collection. Although the government has issued several regulations related to e-commerce, there are still legal loopholes that hinder the optimization of state revenues in the taxation sector. This study aims to analyze the legal certainty of e-commerce transactions as an effort to increase the potential for state tax revenues. The research method used is normative juridical, with a statutory, conceptual, and comparative approach. Research data were collected through literature studies and document analysis involving laws and regulations related to tax and e-commerce, including the Taxation Law, Regulations of the Minister of Finance, and relevant international regulations. The analysis focused on the legal certainty of e-commerce transactions and their implications for state tax revenues. The results of the study indicate that despite regulatory efforts, there is still legal uncertainty caused by the lack of harmonization between tax regulations and e-commerce regulations. This results in difficulties in identifying tax objects, tax subjects, and collection mechanisms. In order to increase the potential for state revenues, steps are needed to strengthen legal certainty, including regulatory updates, increasing cooperation between related institutions, and e-commerce actors and the public. The conclusion of this study emphasizes the importance of legal certainty in e-commerce transactions to support the optimization of state revenues in the taxation sector. Suggestions given include the need for regulatory harmonization, the use of technology to facilitate tax collection, and stricter supervision of digital transactions. Thus, it is hoped that the potential for state revenues from the e-commerce sector can be maximized.
Analysis of the Impact of the Increase in Value Added Tax (VAT) Rates on the Indonesian People Adinda Maretsyah Purba; Tasya Alifiya; Ikhwan Rinaldi Lubis; Rizky Ananda Pratama; Hisam Ahyani
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.925

Abstract

The policy of increasing the Value Added Tax (VAT) rate from 10% to 11% as stipulated in the Law on Harmonization of Tax Regulations (HPP Law) has caused various responses among Indonesian people. This tariff change is seen as the government's effort to strengthen state revenues, but on the other hand raises concerns about increasing the economic burden on the community and the potential boost to the rate of inflation. This study aims to analyze the impact of the increase in VAT rates on people's economic conditions and inflation in Indonesia. The research method used is qualitative descriptive with a literature study approach, through the collection of secondary data sourced from books, scientific articles, laws and regulations, and relevant previous research results. The results of the study show that the increase in VAT rates raises pros and cons, especially among business actors and consumers, who consider this policy to have the potential to increase consumption spending. However, based on the provisions of the HPP Law, not all goods and services are subject to VAT, because there are certain criteria and exceptions to maintain people's purchasing power. In addition, the increase in VAT rates has been proven to have no significant influence on inflation in general, because inflation is more predominantly influenced by increases in the prices of strategic commodities such as fuel oil and cooking oil. Thus, the impact of VAT increases on inflation is relatively limited and contextual.
Hudud Jarimah From A Criminal Law Perspective Islam: Analysis Of Legal Basis Forms Of Criminal Acts and Evidence System Hisam Ahyani; Zaid Alfauza Marpaung; Syawaliyah Fitri; Intan Nur aini Harahap; Rabbany Al Ghifari
Jurnal Sahabat ISNU SU Vol. 1 No. 2 (2024): ISNU Sahabat September 2024
Publisher : ISNU Sumatera Utara

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Abstract

Hudud crimes are a category of criminal offenses in Islamic criminal law that have special characteristics because the types of prohibited acts and their sanctions have been firmly established based on the Qur'an and Sunnah. The position of hudud in the Islamic legal system indicates its role as a legal instrument aimed at maintaining public order, protecting public interests, and preventing the emergence of various forms of crime. This study aims to examine the concept of hudud crimes, the normative basis for their application, various forms of criminal offenses included in the hudud category, and their relevance in the development of contemporary legal systems. The method used is normative legal research with a library approach, through a review of Islamic legal sources, such as the Qur'an, hadith, fiqh jinayah literature, and various other Islamic legal references. As a means of imposing sanctions, hudud also has a preventive dimension that aims to suppress the potential for crime through a preventative effect and increasing legal awareness in society. Furthermore, the application of hudud punishments requires stringent evidentiary requirements to minimize the possibility of error in sentencing. Therefore, a comprehensive study of hudud requires attention to normative, philosophical, and sociological aspects to ensure its understanding remains proportionate and relevant to the dynamics of modern legal developments. The concept of hudud itself is part of the study of Islamic jurisprudence (fiqh jinayah), which regulates criminal acts and their sanctions in Islamic law.
Criminal Acts of Terrorism and Treason Hisam Ahyani; Muhammad Hisam Hasibuan
AT-TAFAHUM: Journal of Law Vol 4, No 2 (2020)
Publisher : Program Pascasarjana UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/attafahum.v4i2.29174

Abstract

Terrorism is a transnational crime that poses a serious threat to national security, public safety, and social stability. It is characterized by the systematic use or threat of violence to create widespread fear and achieve political, ideological, or religious objectives. The increasing complexity of terrorist activities requires not only effective law enforcement but also a comprehensive understanding of the social, political, and economic factors that contribute to radicalization. This study aims to analyze the concept of terrorism, its characteristics, causes, legal regulation, and its impacts on society. The research employs a qualitative approach using a library research method. Data were collected from secondary sources, including scientific books, academic journals, legislation, and other relevant legal documents, particularly Law Number 15 of 2003 concerning Criminal Acts of Terrorism. The collected data were analyzed descriptively and analytically to identify the relationships among concepts and provide a comprehensive understanding of terrorism. The findings indicate that terrorism is an extraordinary crime characterized by organized networks, ideological indoctrination, and strategic acts of violence directed not only at individuals but also at public facilities and state institutions. The study further reveals that terrorism is driven by multiple factors, including social inequality, poverty, political injustice, weak governance, identity conflicts, and religious radicalism. Its impacts extend beyond physical destruction, affecting political stability, economic development, public trust, and psychological well-being. Indonesian law has established a legal framework to combat terrorism through criminal sanctions and preventive measures; however, legal action alone is insufficient. Effective counterterrorism requires an integrated strategy that combines law enforcement, education, poverty reduction, promotion of religious moderation, community participation, and inter-agency cooperation. Such a comprehensive approach is essential to strengthen national resilience, prevent radicalization, and ensure long-term peace and security.
Judicial Ijtihād and Maqāṣid-Based Adjudication in Interfaith Inheritance: Reconstructing Wasiat Wajibah in Indonesian Islamic Law Siti Ropiah; Syafi’i Syafi’i; Abdul Rahim; Hisam Ahyani; Miftakhul Huda; Salisu Muhammad Gumel
Asy-Syari'ah Vol. 28 No. 1 (2026): Asy-Syari'ah
Publisher : Faculty of Sharia and Law, Sunan Gunung Djati Islamic State University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/as.v28i1.52572

Abstract

Abstract: Islamic inheritance law in Indonesia encounters persistent normative tension when applied to interfaith family structures. Classical farāʾiḍ doctrine categorically prohibits inheritance across religious boundaries, a rule that frequently generates substantive injustice within plural legal and social contexts. In response, Indonesian Supreme Court jurisprudence has progressively developed wasiat wajibah (mandatory will) as a judicial mechanism for protecting non-Muslim family members who are excluded from intestate succession. Therefore, this study aimed to examine the jurisprudential development, legal construction, and normative limits of wasiat wajibah through doctrinal analysis of authoritative Supreme Court decisions issued between 1995 and 2018, supported by statutory interpretation and relevant Islamic legal scholarship. A normative-juridical approach was adopted, incorporating doctrinal, jurisprudential, and comparative legal analysis, while a limited empirical interview with a Religious Court judge was included solely to provide contextual illustration rather than as representative evidence of national judicial practice. The results showed that Indonesian courts have gradually transformed wasiat wajibah from a discretionary equitable remedy into an institutionalised judicial doctrine applied through purposive interpretation, subject to a one-third quantitative limitation and procedural safeguards. The analysis further indicated that this jurisprudential development reflects a form of judicial ijtihād qadhaʾī grounded in maqāṣid al-sharīʿah, particularly the protection of wealth, family integrity, and human dignity. At the same time, an unresolved normative issue was identified concerning the judicial extension of Article 209 of the Compilation of Islamic Law to non-Muslim beneficiaries, indicating continuing debates over the scope of judicial law-making (rechtsvorming) within Indonesian Islamic inheritance law. Indonesian courts use wasiat wajibah, a supplementary legal mechanism designed to reconcile classical inheritance doctrine with substantive justice in a plural legal system, instead of redefining non-Muslims as legal heirs.
Co-Authors Abdul Rahim Adinda Maretsyah Purba Habib Rizki Siregar Ikhwan Rinaldi Lubis Indra Arifin siregar Intan Nur aini Harahap Manswab Mahsen Abdulrahman Miftakhul Huda Muhammad Hisam Hasibuan Rabbany Al Ghifari Rizky Ananda Pratama Salisu Muhammad Gumel Siti Ropiah Syafi’i Syafi’i Syawaliyah Fitri Tasya Alifiya Zaid Alfauza Marpaung