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From tax deduction to tax rebate: A philosophical reconstruction of zakat–tax integration in Indonesia Adillah, Erika Rishan; Mukhlas, Oyo Sunaryo; Burhanuddin, Burhanuddin
Asy-Syari’ah : Jurnal Hukum Islam Vol. 12 No. 1 (2026): Asy-Syari'ah: Jurnal Hukum Islam, January 2026
Publisher : LP3M Universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/assyariah.v12i1.2323

Abstract

This study examines the normative and philosophical foundations of zakat–tax integration in Indonesia by critically assessing the limitations of the existing tax deduction mechanism and proposing a transition toward a rebate-based model. Although zakat payments made through authorized institutions are formally recognized as deductible expenses, this policy has failed to provide substantive fiscal relief and has produced a persistent double burden for Muslim taxpayers. Employing a normative legal research method with an interdisciplinary orientation integrating legal philosophy, legal pluralism, maqāṣid al-sharīʿah, and comparative analysis this study analyzes Indonesia’s zakat–tax framework and contrasts it with Malaysia’s rebate system. The findings show that Indonesia’s deduction model marginalizes zakat as a fiscal institution, contradicts principles of distributive justice, weakens legal legitimacy, and limits zakat’s redistributive function. In contrast, Malaysia’s rebate model eliminates the double burden by allowing zakat to directly reduce tax payable, thereby enhancing compliance, fiscal justice, and institutional coherence. This study argues that the core problem of zakat–tax integration in Indonesia is paradigmatic rather than administrative. Accordingly, it proposes a rebate-based integration model supported by regulatory reform, institutional collaboration, and digital governance. The study contributes theoretically by reconstructing zakat–tax relations through a legal-philosophical lens and practically by offering a policy-oriented framework for a more just and pluralistic fiscal system in Indonesia.
Justice, Certainty, and Legal Benefit in the Decision of the Bengkulu Religious High Court on Child Living Expenses after Divorce Pian, Happy; Beni Ahmad Saebani; Oyo Sunaryo Mukhlas; Tajul Arifin
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5672

Abstract

Due to parental divorce, children become victims and require the husband as the father to pay for the child's living expenses until they are independent. However, the amount of living expenses is not regulated by law and there are no legal sanctions if the father violates the decision. This often harms the mother and child who have custody. This study aims to analyze: (1) Considerations of the Religious Court in determining the child's living expenses after divorce; (2) Implications of the Religious Court Decision regarding the child's living expenses; (3) Legal efforts of the wife against the ex-husband who does not comply with the decision; (4) Clarity and justice of the law in decisions regarding the child's living expenses. The theories used include the theory of legal benefit from Imam Al-Ghazali and the theory of legal principles from Gustav Radbruch. This study is qualitative with a descriptive analysis method, using data from the contents of the Religious Court decision. Data were obtained through observation, interviews, documentation, and content analysis. The results of the study show: (1) Variation in the amount of the child's living expenses; (2) Many violations of the father's actions in fulfilling the cost obligations; (3) Legal efforts taken by the wife; (4) The decision must regulate more property guarantees to facilitate the implementation of the child's living expenses. Legal development is needed regarding clauses in decisions and statutory regulations.
Potret Hukum Keluarga Muslim Di Nigeria, Somalia, dan Ghana: Regulasi Hukum Perkawinan dan Kewarisan yang berlaku bagi orang Islam di Nigeria, Somalia, dan Ghana Andi, Dede; Mukhlas, Oyo Sunaryo; Khosyi’ah, Siah
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.6810

Abstract

Nigeria, Somalia, and Ghana are countries with distinct demographic compositions of the Muslim population: approximately 51% in Nigeria, 99% in Somalia, and 19.9% in Ghana. Each jurisdiction demonstrates diverse legal characteristics in the regulation of Muslim family law. This study aims to analyze the regulatory framework and the effectiveness of Muslim family law in these three jurisdictions. The research employs a descriptive-analytical method with a normative juridical approach. Data were obtained through a library-based examination of statutory provisions and relevant literature, and subsequently analyzed qualitatively. The findings indicate that the Federal Government of Nigeria has delegated authority to twelve northern states to regulate Muslim family law in accordance with Islamic law. Nevertheless, state involvement remains relatively minimal, as implementation is largely entrusted to local religious authorities, most of whom adhere to the Maliki school. In Somalia, the state assumes a dominant role through the codification and modernization of Islamic family law as embodied in the 1975 Family Law. By contrast, in Ghana, Muslim family law is regulated under the Mohammedan Marriage Ordinance (Cap 129 of 1951); however, the regulation is not comprehensive, with the state granting Muslim communities autonomy to observe Islamic law as a form of living law within society. The effectiveness of Muslim family law thus requires a balance between clear and comprehensive legal substance, robust institutional structures, and a legal culture supportive of its implementation
AL-AMR BI AL-SYIRA’ FROM THE PERSPECTIVE OF AGENCY THEORY Asnan Purba; Oyo Sunaryo Mukhlas; Burnahnuddin
International Journal of Multidisciplinary Reseach Vol. 2 No. 1 (2026): February
Publisher : International Journal of Multidisciplinary Reseach

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the practice of al-amr bi al-syirāʾ (murābaḥah to purchase orderer), particularly murābaḥah bil wakālah, through the lens of Agency Theory and Islamic legal frameworks. The rapid expansion of Islamic banking in Indonesia has led to the dominant use of murābaḥah financing, often combined with wakālah to enhance operational efficiency. However, this hybrid structure raises concerns regarding agency problems, information asymmetry, and substantive Sharīʿah compliance. Using a qualitative approach, this research integrates literature review and content analysis of primary regulatory sources, including the Compilation of Sharia Economic Law (KHES), DSN-MUI fatwas, and AAOIFI Shariʿah and accounting standards, supported by relevant academic literature. The findings reveal two contrasting regulatory approaches. The KHES and DSN-MUI frameworks emphasize flexibility and maṣlaḥah by allowing legal ownership (qabḍ ḥukmī) and delegated purchasing, which reduces transaction costs but increases agency risks such as moral hazard. In contrast, AAOIFI adopts a conservative stance that requires substantive ownership (qabḍ ḥaqīqī) and full risk assumption by Islamic financial institutions, thereby minimizing agency problems at the expense of higher operational costs. This study contributes to the literature by highlighting the trade-off between efficiency and agency cost in murābaḥah practices and underscores the need for harmonization between local and international standards to ensure both Sharīʿah compliance and effective risk governance in Islamic financing.
DSN-MUI Fatwa as a Source of Law in the National Sharia Economic Legal System Mualim, Mualim; Mukhlas, Oyo Sunaryo; Hakim, Atang Abd.
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.568

Abstract

The development of Islamic economic law in Indonesia is inseparable from the contribution of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as a religious authority that issues fatwas on contemporary muamalah practices. DSN-MUI fatwas not only serve as normative guidelines for the operations of Islamic financial institutions but also serve as substantive references in the formation of national Islamic economic regulations. This article aims to examine the position and legal force of DSN-MUI fatwas in the Indonesian legal system, while also analyzing the mechanisms for transforming religious norms into positive law. This research uses a normative juridical approach with a qualitative-descriptive analysis method of laws and regulations, DSN-MUI fatwas, and court decisions related to Islamic economic disputes. The results show that DSN-MUI fatwas occupy a strategic position as a source of material law that provides a normative basis for the birth of regulations, such as Law Number 21 of 2008 concerning Islamic Banking and various Financial Services Authority Regulations. However, formally, fatwas do not have direct binding force before being adopted into laws and regulations. Therefore, strengthening the synergy between religious authorities and state institutions is an important prerequisite for realizing a national Islamic economic legal system that is integrated, responsive, and equitable.
Contextualizing Maqāṣid al-Sharī‘ah in Indigenous Legal Practices: A Comparative Study of Family Resilience in Kasepuhan Ciptagelar and Kampung Naga Rozikin, Opik; Oyo Sunaryo Mukhlas; Aden Rosadi; Ine Fauzia; Muharir, Muharir; Ahyani, Hisam; Nurul Ilyana Muhd Adnan
Nurani Vol 25 No 2 (2025): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v25i2.27760

Abstract

Strengthening the normative foundation and maqāṣid orientation of Indonesia’s religious court system allows it to render fair judgments for the parties while safeguarding the future of children. While Islamic family law is often studied normatively, limited attention is given to its lived application in plural legal settings. Using a descriptive qualitative approach with socio-legal and phenomenological methods, data were collected through purposive sampling of 20 participants, including traditional leaders, religious figures, and village officials. Field observations and the analysis of local documents, including customary manuscripts, sermons, and marriage records, serve to complement the data. The findings reveal that family resilience emerges from a dynamic interplay between Islamic and customary norms, particularly in areas like inheritance, marriage, and gender roles. Integration of maqāṣid al-sharī‘ah occurs through contextual reinterpretation aligned with communal structures and values. Differences between the communities are notable in the role of traditional authority, the interpretation of qiwāmah, and dispute resolution mechanisms. This study contributes to the discourse on Islamic legal pluralism by presenting a contextual model of normative integration. It highlights the potential of a culturally grounded and adaptive Islamic legal framework to strengthen sustainable family systems across diverse local contexts.
The Application of Kafā’ah and Weton in the Socio-Legal Development of Marriage Law in East Java Abbas, Suwarto; Mukhlas, Oyo Sunaryo; Neonbeni, Randy Vallentino; Saebani, Beni Ahmad; Judijanto, Loso; Saepullah, Usep; Sistyawan, Dwanda Julisa
Nurani Vol 25 No 2 (2025): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v25i2.28041

Abstract

Kafā’ah (equivalence) constitutes a fundamental principle in Islamic marriage law, aimed at ensuring compatibility between the bride, the groom, and their respective guardians. In East Java, this principle intersects with the cultural practice of calculating weton a Javanese astrological system used to predict harmony and marital success demonstrating how religion and local traditions converge in shaping marital norms. This study aims to analyze the integration of weton practices into the concept of kafā’ah within the socio-legal framework of Islamic marriage law in Indonesia. Employing a qualitative approach, it draws on socio-legal analysis of primary Islamic legal sources, local customs, and state regulations. The data were obtained through document analysis, literature review, and interviews with religious leaders and community figures in East Java. The findings reveal that weton calculation is widely regarded as a cultural expression of kafā’ah, reflecting communal efforts to preserve marital harmony. Although rooted in tradition, it is often interpreted through a religious lens, thereby shaping community perceptions of marriage readiness. This dynamic interplay between Islamic jurisprudence and Javanese wisdom not only sustains local traditions but also enriches the understanding of compatibility in Indonesian marriage law. The study emphasizes the importance of incorporating cultural context into legal development, illustrating how practices such as weton serve to bridge the normative framework of Islamic law with the socio-cultural realities of Indonesia.
Child-Centered Adjudication: Integrating the Best Interests Principle Into Indonesian Marital Property Distribution Muchlis, Muchlis; Yasardin, Yasardin; Mukhlas, Oyo Sunaryo; Khosyi’ah, Siah; Al Hasan, Fahadil Amin
Nurani Vol 25 No 2 (2025): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v25i2.30371

Abstract

The division of marital property often presents a complex legal dilemma. Greater judicial evaluation usually considers acquisition timing, sources, and separation agreements. Nevertheless, the recent Indonesian jurisprudence, especially the Supreme Court Circular Letter (SEMA) No. 1/2022 and Cassation Decision No. 377 K/Ag/2023 (5 April 2023), requires the introduction of the principle of the best interests of a child, as stipulated in the Child Protection Act, to the adjudication of marital property. This study adopts a qualitative documentary analysis that draws upon primary legal sources, including statutes, circular letters, and court decisions, and is supplemented by secondary academic literature. The analysis demonstrates how normative rules and jurisprudence integrate the child’s best interest into post-divorce asset allocation. The results indicate that a child’s welfare has become a necessary pillar in judicial reasoning, influencing courts to postpone the distribution of marital assets until children reach adulthood. This normative and jurisprudential shift highlights not only legal enforcement but also substantive justice, ensuring children’s decent living conditions. This research contributes by elucidating the legal significance of Decision 377 K/Ag/2023, which reinforces the role of the best interests principle in Indonesian family law and advances a progressive approach to the adjudication of marital disputes.
Analisa Manajemen Zakat Untuk Korban Kekerasan Terhadap Perempuan dan Anak;  Perspektif Hukum Syariah Rita Erawati, Raden Rara; Sunaryo Mukhlas, Oyo; Burhanuddin, Burhanuddin; Ishandawi , Ishandawi
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/996hs204

Abstract

This article examines the potential of zakat as an instrument of protection and empowerment for victims of violence against women and children from a Sharia law perspective. Using a qualitative research approach through an in-depth literature review, this article analyzes the Sharia legal basis for allocating zakat to this vulnerable group. The research findings indicate that victims of violence can be categorized as mustahik (receiver of zakat), specifically those in debt (ghārimīn) and those who strive in the path of Allah (fī sabīlillāh), as long as they meet the criteria established in zakat jurisprudence. This article also identifies various obstacles in distributing zakat to victims of violence, including limited understanding among the community and zakat institutions, and a lack of specific regulations. As a solution, this article proposes an integrative zakat distribution model oriented toward the maqāṣid al-sharīʿah (the means of payment of zakat), which not only provides financial assistance but also supports the holistic recovery of victims. Policy recommendations are proposed to enhance the strategic role of zakat in the social protection system in Indonesia. Keywords: Management of Zakat, Violence against Women and Children, Sharia Law, Maqāṣid al-Sharīʿah, and Empowerment
ETIKA PROFESI DALAM LEMBAGA KEUANGAN SYARIAH: PRINSIP, KONDISI EKSISTING, DAN STRATEGI PENINGKATAN Khoirul Fahmi, Imam; Sunaryo Mukhlas, Oyo
EKONOMI BISNIS Vol. 31 No. 2 (2025): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Integritas dan kredibilitas lembaga keuangan Islam (IFI) terutama dijunjung tinggi oleh etika profesional. Tujuan makalah ini adalah untuk memberikan analisis menyeluruh tentang dasar-dasar etika Islam, keadaan terkini, kesulitan yang dihadapi para pemangku kepentingan profesional dalam menerapkannya, dan saran taktis untuk memperkuatnya. Studi ini meneliti peraturan dari Otoritas Jasa Keuangan (OJK), fatwa dari Majelis Syariah Nasional Majelis Ulama Indonesia (DSN-MUI), dan literatur terkait menggunakan teknik kualitatif-deskriptif melalui tinjauan pustaka. Hasil penelitian menunjukkan adanya perbedaan substansial antara praktik lapangan dan prinsip-prinsip normatif Islam, yang dapat dikaitkan dengan mekanisme kontrol yang tidak memadai, internalisasi standar etika yang terbatas, dan tekanan bisnis. Konflik kepentingan, praktik misselling, dan kurangnya keterbukaan merupakan isu etika yang penting. Artikel ini mengusulkan strategi penguatan terintegrasi berdasarkan lima pilar untuk mengatasi masalah-masalah ini: (1) mengembangkan kapasitas melalui pelatihan etika terapan; (2) meningkatkan dan menyebarluaskan kode etik; (3) menciptakan budaya organisasi berdasarkan teladan kepemimpinan (nada dari atas); (4) mengoptimalkan pengawasan melalui peran proaktif Dewan Pengawas Syariah (DPS) dan system pelapor pelanggaran; dan (5) menggunakan teknologi untuk transparansi dan otomatisasi kepatuhan. Studi ini menyimpulkan bahwa peningkatan etika profesional memerlukan komitmen berkelanjutan dan beragam untuk memastikan bahwa tujuan bisnis sejalan dengan kewajiban moral yang dipersyaratkan oleh prinsip-prinsip syariah.  
Co-Authors A. Rio Makkulau Wahyu Abbas, Suwarto Abdillah, Yudi Khoeri Abdul Fattah Abdul Halim, Halmi Abdulah Pakarti, Muhammad Husni Abdullah, Fadli Daud Aden Rosadi Adila, Hafidah Ulya Adillah, Erika Rishan Ahmad Ibrizul Izzi Ahmad Ridwan Ahmad Ridwansah, Asep Ahmad Rifai ahmad yani Ahsin, Moh Ahsin, Mohammad Al'auf, Salfin Abdul Rahman Alamsyah - Alex Kusmardani Alex Kusmardani Almurni, Muhammad Furqon Amany, Amany Aminuyati Andi, Dede Apriyanita, Triana Arif Zakaria, Mohd Radhuan Arifin, Desi Siti Habibah Asnan Purba Asrianti Sukirman Asrofi Atang Abd Hakim Atang Abd Hakim Atang Abd Hakim, Atang Atang Abd. Hakim Ayi Yunus Rusyana Basarudin, Basarudin Beni Ahmad Saebani Beni Ahmad Saebani Burhanuddin Burhanuddin Burhanuddin Burnahnuddin Cahyani, Putri Tri Chaerul Shaleh, Chaerul Dede Abdurohman Dede Abdurohman, Dede Deden Najmudin Dwi Widiastuti, Dwi Eko Budiono Elly Lestari Ending Solehudin Ending Solehudin Erfan Shofari Sholahuddin Fadhil, Fakhry Fadila, Salma Nurul fadillah mursid Fahadil Amin Al Hasan Fauzan Ali Rasyid Fauziah, Ine Fu’ad, Asep Gojali, Dudang Gozaly, Ahmad Yusdi H. Hamzah Hadiat, Hadiat Hakim, Atang Abd Hakim, Atang Abd Hakim, Atang Abd. Hakim, Atang Abdul Halim, Andri Hasanudin Hasanudin Heris Suhendar Hibaturohman, Iib Hisam Ahyani Husaeni, Firman Husain Husain Idary, Muhammad Tsaqib Idawati Ikbal, Muchamad Imam Sucipto Imron Rosadi Ine Fauzia Irawan, Tantri Ishandawi , Ishandawi Isnayati Nur Jamaludin , Jujun Jefik Zulfikar Hafizd Jubaedah, Dedah Judijanto, Loso Khaeruman, Badri Khoirul Fahmi, Imam Khosyi'ah, Siah Khosyiah, Siah Khosyiah, Siah Khosyiah, Si’ah Khosyi’ah, Siah Khosyi’ah, Siah Luthfy, Dea Rodiah Madani, Farid Moh Ahsin Moh. Asep Zakariya Ansori Mohamad Sar’an Mualim, Mualim Mubarok Mubarok Muchlis Muchlis Muhammad Fajri Muhammad Fajri Muhammad Husni Abdulah Pakarti Muhammad Husni Abdulah Pakarti Muhammad Tsaqib Idary Muharir, Muharir Muhsin Mulyadi, Kiking Musaiyana Musaiyana, Musaiyana Mustofa Mustofa Nasrudin Nazar, Reza Fauzi Neonbeni, Randy Vallentino Noor Silmi Sudrajat, Ajeung Syilva Syara Noradin, Muhammad Farhan Bin Mat NUR EFENDI Nurhikmah, Aulia Nuri Aslami Nurrohman Nurrohman Nurrohman Nursari, Nina Nursyamsudin, Febriyana Nurul Ilyana Muhd Adnan Opik Rozikin Padilah, Padlan Padlan Padilah Pian, Happy R. Ira Laksana Dewi Ramdani Wahyu Sururie Ramdani Wahyu Sururie Ratnasari, Aireni Restu Khaliq Restu Khaliq, Restu Ridwan, Ahmad Hasaan Ridwan, Ahmad Hasan Rita Erawati, Raden Rara Ritonga, Bakti Roni Nasrulloh Royani Rozikin, Opik Saebani, Beni Ahmad Saebeni, Beni Ahmad Saepullah, Usep Salbiah, Siti Samsudin, Agus Rojak Sar’an, Mohamad Septiayu Restu Wulandari Shauma Raffi’u, Aliyya Shiddiq, Muhammad Nur Sholahuddin, Erfan Shofari Si'ah Khosyiah Siah Khosyi'ah Siah Khosyiah Siah Khosyi’ah Sistyawan, Dwanda Julisa Sitti Mashitah Tualeka Sucipto, Imam Sukirman, Asrianti Sulthonuddin, Bung Hijaj Surasa, Ais Sururi, Ramdani Wahyu Susandi, Adi Tajul Arifin Tajul Arifin Tamba, Dheddy Abdi Usep Saepullah Wahyudi Wahyudi Wahyudi Wahyudi WIRANI AISYAH ANWAR, WIRANI AISYAH Yasardin, Yasardin Yusup Sobirin Ziaharah, Lena Ishelmiany • Burhanuddin