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All Journal Sriwijaya Law Review Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Akta Mimbar Yustitia : Jurnal Hukum dan Hak Asasi Manusia Halu Oleo Law Review Madani Jurnal Politik dan Sosial Kemasyarakatan JHR (Jurnal Hukum Replik) Indonesian Journal of Law and Society Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Jurnal Pengabdian Masyarakat: BAKTI KITA SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Equalegum International Law Journal Tadabbur: Jurnal Integrasi Keilmuan Golden Ratio of Law and Social Policy Review (GRLSPR) The Journal Of Socio Legal and Islam Law Journal Iuris Scientia Jurnal Hukum dan Pendidikan Kewarganegaraan
Ahmad Munir
Universitas Islam Darul Ulum (UNISDA) Lamongan
Religion Arts Humanities Decision Sciences, Operations Research & Management Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Transformasi Regulasi Wakaf di Indonesia: Menakar Harmonisasi Fikih dan Hukum Positif dalam UU Nomor 41 Tahun 2004 Rizqiyah Rizqiyah; Djawahir Hejazziey; Ahmad Munir
Tadabbur: Jurnal Integrasi Keilmuan Vol. 5 No. 2 (2026): Tadabbur: Jurnal Integrasi Keilmuan
Publisher : Mahad Al Jamiah UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tadabbur.v5i2.52397

Abstract

The transformation of waqf law in Indonesia has undergone a significant leap since the enactment of Law Number 41 of 2004 on Waqf. This law represents a point of convergence between Islamic Shari'ah norms and the codified national positive legal system. This article aims to critically analyze the dynamics of harmonization between Shari'ah law and positive law in Indonesian waqf regulation, identify existing normative disharmonies, and propose legal reform constructions grounded in maqasid al-shari'ah. The study employs a juridical-normative method with statutory, conceptual, and comparative approaches. Primary data sources include Law No. 41/2004, Government Regulation No. 42/2006, the Islamic Law Compilation (KHI), MUI fatwas, and Supreme Court decisions on waqf. The findings reveal that Law No. 41/2004 successfully accommodates Shari'ah principles within the positive legal framework through expanded waqf objects, professionalization of nazhir, and the establishment of the Indonesian Waqf Board (BWI). Nevertheless, normative gaps persist between the classical fiqh concept of waqf mu'abbad (perpetual waqf) and waqf mu'aqqat (time-limited waqf) recognized by the Law, as well as implementation challenges in nazhir governance and dispute resolution. This article concludes that strengthening harmonization requires regulatory revision oriented toward maqasid al-shari'ah values, particularly hifzh al-mal and hifzh al-ummah, accompanied by enhanced BWI institutional capacity and waqf administration digitalization.
Kesesuaian Pengaturan Tarif Ppn dalam Pmk Nomor 131 Tahun 2024 Terhadap Prinsip Legalitas Pajak ilham amar nur hadad; Ahmad Munir; Sholihan Sholihan; Siti Afiyah
Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan Vol. 2 No. 4 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The determination of Value Added Tax (VAT) rates constitutes an essential element of taxation that must be based on the principle of tax legality as mandated by Article 23A of the 1945 Constitution of the Republic of Indonesia. Law Number 7 of 2021 stipulates a VAT rate of 12%, applicable no later than 1 January 2025, while Minister of Finance Regulation Number 131 of 2024 applies the full 12% rate to luxury taxable goods and uses another tax base for other transactions, resulting in an effective VAT burden of 11%. This difference in mechanism raises legal issues concerning the conformity of the regulation with the principle of tax legality and the limits of delegated authority granted by law. This research aims to analyze the conformity of VAT regulation under Minister of Finance Regulation Number 131 of 2024 with the principle of tax legality and the hierarchy of laws and regulations. This study employs normative legal research using statutory and conceptual approaches. Legal materials are analyzed qualitatively based on the principle of tax legality, the principle of lex superior derogat legi inferiori, and the principle of conformity between the type, hierarchy, and substance of legislation. The findings indicate that Minister of Finance Regulation Number 131 of 2024 has a formal legal basis as an implementing regulation; however, its substantive provisions raise legal concerns because the use of another tax base mechanism substantially affects the application of the VAT rate. Furthermore, Article 7 paragraph (3) of Law Number 7 of 2021 stipulates that changes to the VAT rate must be regulated through a Government Regulation. Therefore, Minister of Finance Regulation Number 131 of 2024 is not fully consistent with the principle of tax legality, particularly concerning the limits of delegated authority in regulating matters related to essential elements of taxation.
Tanggung Jawab Hukum Pengembang Artificial Intelligence Terhadap Penyalahgunaan Deepfake Untuk Pencemaran Nama Baik Ali Hasan Maksum; Ahmad Munir; Shalahudddin Serbabagus
Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan Vol. 2 No. 4 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Advancements in Artificial Intelligence (AI) technology have given rise to deepfake technology capable of manipulating a person's image, voice, and identity with a high degree of realism. This phenomenon has spawned a new form of cybercrime—cyber defamation—that inflicts compounding harm on victims. This study aims to analyze the legal vacuum regarding the liability of AI developers in Indonesia and to formulate an ideal legal liability framework for developers for the future (ius constituendum). The study employs a normative legal research method, utilizing statutory, conceptual, and comparative approaches—drawing comparisons with the jurisdictions of the United States, Singapore, and the European Union. The findings indicate that current Indonesian positive law—specifically the ITE Law and the Criminal Code—focuses primarily on the content disseminator (end-user) and fails to address the legal obligations of developers regarding the misuse of dual-use technology. There are legal obstacles to applying the doctrine of complicity (deelneming) and difficulties in establishing a causal nexus between developer negligence and the harm suffered by the victim. Consequently, a legal reconstruction is required, incorporating the doctrine of strict liability for developers of high-risk AI systems, alongside legally binding obligations for "Safety by Design" and "Ethics by Design." Furthermore, a multi-layer liability model involving developers, platform providers, and end-users should be integrated to ensure proportional justice. The study recommends revising cyber legislation to mandate digital watermarking for synthetic media and harmonizing administrative and corporate criminal sanctions for AI developers who disregard safety standards during system design
Pertanggungjawaban Kepala Desa Dalam Keterbukaan Buku Tanah Desa Terhadap Penyelesaian Sengketa Batas Tanah Ahmad Fikri Fahrudin; Ahmad Munir; Sholihan .
Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan Vol. 2 No. 4 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the legal basis of authority and the form of legal accountability of the Village Head in providing openness of the village land book (Buku C Desa) during the process of land boundary dispute resolution. Land registration serves as a primary instrument for establishing legal certainty over land rights in Indonesia. However, implementation at the village level frequently encounters obstacles due to limited access and ambiguity in historical land records. The research method applied is normative (doctrinal) legal research employing a statutory approach (statute approach) and a conceptual approach. Legal materials were collected through library research and analyzed qualitatively and normatively using deductive reasoning. The results indicate that the authority of the Village Head to manage and disclose village land book information originates attributively and delegatively from Law Number 6 of 2014 concerning Villages, Law Number 14 of 2008 concerning Public Information Openness, Government Regulation Number 43 of 2014, and related local regulations. The Village Head holds the authority to provide access to land information to foster transparency, legal certainty, and the acceleration of the Complete Systematic Land Registration (PTSL) program. Nevertheless, this authority is restricted (procedural openness) and must observe personal data protection pursuant to Law No. 27 of 2022 and Information Commission Regulation No. 1 of 2018, thereby restricting access solely to parties with direct legal standing. The accountability of the Village Head encompasses administrative liability as a State Administrative Official regarding the accuracy, authenticity, and maintenance of land records. The openness of the village land book is proven to serve as a valid database crucial for determining the effectiveness of land boundary dispute mediation and supporting the success of the PTSL program.
Co-Authors Abdul Halim Afif Hasbullah Afif Hasbullah Afiyah, Siti Ahmad Fatikhul Udin Ahmad Fikri Fahrudin Ahmad Taufiq Rifaldi Ahmad Zeeya Ulya Eldavi Ahmad Zeeya Ulya Eldavi Ainul Masruroh Ali Hasan Maksum Andi Antonio Andreianto, Frifqi Dewangga Antonio, Andi Bagus Teguh Santoso bagus teguh santoso, bagus teguh Dea Arifka Andini Desi Lusiawati Desi Lusiawati Dewi Nawang Wulan Dewi Nawang Wulan Djawahir Hejazziey Heru Irianto hudi, moh ilham amar nur hadad Kuncoro, Cipto Luthfie Octavian M. Afif Hasbullah M. Alvin Nur Coiroly M. Hadi Shubhan M. Najib Alif Maulidah, Nur Mohammad Ihyaul Ulum Muhamad Arif Fahmi Muhammad Arif Fahmi Muhammad Hafiduddin Muhammad Hafiduddin Muhammad Lutfi Hardiyanto Nawang Wulan, Dewi Nugroho, Akhmad Dwi Prasetyo Nur Basuki Minarno Rahmat Setiawan Raissa Virgy Rianda Rama Azalix Rianda Ririn Novia Hidayati Rizqiyah Rizqiyah Rr. Herini Siti Aisyah Rusydi Saiful Munir Serbabagus, Shalahudin Shalahudddin Serbabagus Shalahudin Serba Bagus Sholihan Sholihan . Sholihan Sholihan Sholihan Sholihan Sholihan Sholihan Siswandi Hendarta Siswanto Siswanto Siti Afiyah Siti Afiyah Sudarsono Sudarsono Sugiran Try Wibowo Sundari, Ariefah Tatiek Sri Djatmiati Wulan, Dewi Nawang Zuli Kasmawanto