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All Journal Taqnin: Jurnal Syariah dan Hukum JICL
Muhammad Husnul
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Humanities Law, Crime, Criminology & Criminal Justice

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Konsep Ketaatan Kepada Pemimpin Dalam Kebijakan Fiskal: Analisis Kenaikan Ppn 12% Menurut Pemikiran Aḥmad Al-Raisūnī : The Concept of Obedience to Leaders in Fiscal Policy: Analysis of the 12% VAT Increase According to the Thoughts of Aḥmad Al-Raisūnī Gebrina Rizka; Muhammad Maulana; Muhammad Husnul
Journal of Indonesian Comparative of Syari'ah Law Vol. 9 No. 1 (2026): Journal of Indonesian Comparative of Syari'ah Law (JICL): Jurnal Perbandingan H
Publisher : Journal of Indonesian Comparative of Syari'ah Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/jicl.v9i1.4

Abstract

The government’s policy to raise the Value Added Tax (VAT) rate to 12%, as stipulated in Law No. 7 of 2021 on the Harmonization of Tax Regulations, has sparked public debate over its implications for economic justice and social welfare. This study aims to analyze the VAT increase through the lens of maqāṣid al-sharīʿah as conceptualized by Aḥmad al-Raisūnī, who emphasizes that public policy must be grounded in the principles of justice (al-ʿadālah), public welfare (al-maṣlaḥah al-ʿāmmah), and social responsibility. Using a descriptive-qualitative method and a normative approach through literature review, this research finds that fiscal policy is considered maqāṣidically legitimate only when it balances state revenue objectives with the protection of economically vulnerable groups. According to al-Raisūnī, citizens’ obedience to fiscal authority is conditional (ṭāʿah maqāṣidiyyah), valid only when governmental actions align with justice and the public good. Therefore, the legitimacy of the 12% VAT increase depends on its transparency, fairness, and tangible contribution to public welfare, ensuring that fiscal policy not only strengthens state finances but also upholds social equity and the moral purpose of governance envisioned in the maqāṣid al-sharīʿah framework.
Epistemology of al-Hukm al-Taklifi in Islamic Family Law: Integrating Haqq and Iltizam as the Normative Foundation of the Kompilasi Hukum Islam in Indonesia Agustin Hanapi; Muhammad Husnul
TAQNIN: Jurnal Syariah dan Hukum Vol 7, No 02 (2025): Juli-Desember 2025
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/taqnin.v7i02.27922

Abstract

This study explores the epistemology of al-hukm al-taklifi in explaining the integration of haqq (rights) and iltizam (obligations) as the normative foundation of the Kompilasi Hukum Islam (KHI) in Indonesia. It aims to reconstruct the moral coherence of Islamic family law by grounding it in the epistemic structure of taklif. Using a qualitative, normative-philosophical approach, the study analyzes classical texts of usūl al-fiqh-including works by al-Ghazali, al-Āmidi, and al-Shaṭibi-alongside modern legal thought on Islamic normativity and pluralism.The findings reveal that al-hukm al-taklifi functions as an epistemic bridge linking divine revelation, rational cognition, and moral purpose. The codification of the KHI, however, has fragmented this unity by emphasizing legal form over ethical substance. Reintegrating haqq and iltizam within taklif restores law's moral dimension and theological legitimacy.The study concludes that reform in Islamic family law must begin with epistemological reconstruction. The implications suggest that taklif provides a universal framework for harmonizing revelation and reason, transforming Islamic law into a living moral discourse grounded in justice, compassion, and wisdom.
Co-Authors Agustin Hanapi Gebrina Rizka Muhammad Maulana