Afif Noor
Universitas Islam Negeri Walisongo Semarang

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Regulation of Income Tax in Law Number 7 of 2021 in An Effort to Create Justice and Legal Certainty Imron Chumaidi; Afif Noor
LEGAL BRIEF Vol. 11 No. 4 (2022): October: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.861 KB)

Abstract

Income Tax Regulations in Law No. 7 of 2021 Concerning Harmonization of Tax Regulations has brought changes to the existence of income tax as a source of state revenue. One of the considerations for changing the Income Tax Law, in addition to increasing state revenues from the tax sector, is to provide justice and certainty for taxpayers. Justice and certainty are requirements for tax collection that must always be considered when drafting regulations in the taxation sector. This research will examine the income tax regulation in Law No. 7 of 2021 from the perspective of justice and legal certainty. Data mining is carried out using secondary data in the form of primary legal materials and secondary legal materials. Based on the data obtained, it can be concluded that the income tax regulation in Law No. 7 of 2021 has provided justice and legal certainty, which, among others, is indicated by the five layers of income tax and the widening of the range of taxable income (PKP).
POLICY OF GIVING IMPUNITY TO STATE ADMINISTRATORS IN THE FIELD OF FISCAL AND MONETARY POLICY IN LAW NUMBER 2 YEAR 2020 Afif Noor
Journal Philosophy of Law Vol 3, No 1 (2022)
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jpl.v3i1.3350

Abstract

To create economic and financial stability due to the Covid-19 pandemic, the government stipulates Perppu No. 1 of 2020 becomes Law No. 2 of 2020. The law states that state officials in the field of Fiscal and Menoter Policies cannot be prosecuted civilly or criminally in carrying out their duties and official decisions in the context of implementing the Perppu are not objects of state administrative lawsuits. Whereas in a state of law everyone has a position without exception. This research is classified as normative juridical using library materials as the main data source. Based on the research, the policy has the potential to cause a moral hazard, adverse selection, and abuse of power and is contrary to the principles of Good financial governance. The policy of granting impunity to state administrators in the fiscal and monetary fields is contrary to the principle of equality before the law which is constitutionally stated in the 1945 Constitution.
The Legal Basis of Information Technology Based Cofinancing Services in Indonesia Afif Noor; Ali Maskur
Walisongo Law Review (Walrev) Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/walrev.2022.4.2.13520

Abstract

The rapidly growing information technology-based co-financing service (LPBBTI) in Indonesia requires a forceful legal basis for the parties involved in information technology-based financial services. As a rule-of-law country, Indonesia must make the rule of law the commander in chief and guide behavior. This research seeks to find the legal basis of LPBBTI in the laws and regulations of Indonesia, which is carried out by document study and uses a statute approach. The data obtained were then analyzed qualitatively. This research did not find any legal basis for LPBBTI in the law, but there are several laws related to LPBBTI, such as the Civil Code and Law No. 11 of 2008. The legal basis for LPBBTI specifically only exists in the Financial Services Authority Regulation No. 10/POJK.05/2022 and  No. 13/POJK.02/2018.Layanan Pendanaan Bersama Berbasis Teknologi Informasi (LPBBTI) yang berkembang pesat di Indonesia memerlukan landasan hukum kuat sebagai panduan para pihak yang terlibat dalam layanan keuangan berbasis teknologi informasi tersebut. Indonesia sebagai penganut negara hukum harus menjadikan hukum sebagi panglima dan pedoman dalam bertingkah laku. Penelitian ini berusaha menemukan landasan hukum LPBBTI dalam peraturan perundang-undangan di Indonesia yang dilakukan dengan studi dokumen dan menggunakan pendekatan statute. Data yang diperoleh kemudian dianalisa secara kualitatif. Penelitian ini tidak menemukan landasan hukum LPBBTI dalam undang-undang tetapi ada beberapa undang-undang yang terkait dengan LPBBTI seperti Kitab Undang-Undang Hukum Perdata dan Undang-Undang No. 11 tahun 2008. Dasar Hukum LPBBTI terdapat dalam Peraturan Otoritas Jasa Keuangan No. 10/POJK.05/2022 dan No. 13/POJK.02/2018.
THE LEGAL REGULATORY FRAMEWORK OF SHARIA SECURITIES CROWDFUNDING IN INDONESIA Afif Noor
Masalah-Masalah Hukum Vol 51, No 4 (2022): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/mmh.51.4.2022.433-444

Abstract

The Sharia SCF industry is thriving in Indonesia with an increasing number of providers and users, but it is also very high risk. To establish trust and ensure investment security, a strong legal framework is needed. This study uses a statutory approach to examine the legal regulatory framework for Sharia SCF. The research found that while Article 33 of the 1945 Constitution forms the basis of Sharia SCF regulations, the industry is not specifically regulated by law. Instead, the Financial Services Authority issued POJK No. 57/2020 based on Law No. 21/2011. However, in the future, the Sharia SCF industry must be regulated by law to provide maximum legal certainty and protection for users or consumers.
Crypto Assets and Regulation: Taxonomy and Framework Regulatory of Crypto Assets in Indonesia Afif Noor; Moh. Arifin; Deni Parama Widia Astuti
JED (Jurnal Etika Demokrasi) Vol 8, No 3 (2023): JED (Jurnal Etika Demokrasi)
Publisher : Universitas of Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jed.v8i3.10886

Abstract

Cryptocurrency is a new investment commodity that is growing fast in Indonesia. Crypto assets have different taxonomies from one another. For this reason, this research aims to identify the taxonomy of crypto assets as digital assets and analyze the framework of regulation for crypto assets as an investment commodity in Indonesia using normative juridical methods. This research uses statute and an analytical approach. The research data is taken from secondary data sources. The results study show that to create proper regulation of crypto assets in Indonesia is crucial to classify the types of crypto assets appropriately. Although the Indonesian government has issued several specific rules related to crypto assets, such as Bappebti Regulation No. 8 of 2021, these regulations have not provided sufficient legal certainty and protection for crypto asset users who have a broad dimension and scope as digital assets that can be used as a means of payment and investment and involve cross-sectoral. Therefore, stronger regulations in the form of laws are needed to provide legal protection for cryptooassettusers in Indonesia.
The Role of Donation-Based Crowdfunding Platforms in Improving People's Welfare (Study on the Kitabisa.com) Maria Anna Muryani; Noor Rosyidah; Maliki Alfajr Davin C.S; Afif Noor
JED (Jurnal Etika Demokrasi) Vol 8, No 3 (2023): JED (Jurnal Etika Demokrasi)
Publisher : Universitas of Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jed.v8i3.10860

Abstract

Indonesia is a welfare state that is responsible for the welfare of its citizens, this is not an easy thing with high levels of poverty and corruption. It takes the participation of all components of the nation to realize this welfare. The object of this study is to determine the role of donation-based crowdfunding (DCF) platforms in improving people's welfare by focusing on the Kitabisa.com platform. In this study, the problem formulation is the extent to which DCFs such as Kitabisa.com can contribute to improving community welfare. The research method used is qualitative by collecting data through printed and online documents. The results showed that DCF platforms, particularly Kitabisa.com, have helped individuals resolve financial burdens and made it easier for the community to access donations. DCF has a significant role in facilitating financial assistance for individuals and communities in need and is very effective in connecting donors and recipients, providing an easy-to-use interface, and ensuring transparency in the donation process that can have implications for improving people's welfare.
Hukum Politik dalam Praktik: Bagaimana Kekuasaan Politik Mempengaruhi Hasil Hukum di Asia Tenggara Maulana Anwar; Afif Noor
Journal of Legal, Political, and Humanistic Inquiry Vol 1 No 1 (2025): September: Custodia: Journal of Legal, Political, and Humanistic Inquiry
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/a8t22t48

Abstract

This study examines the phenomenon of political jurisprudence in Southeast Asia, emphasizing the persistent intersection between judicial institutions and political power. Using qualitative content analysis of regional reports, particularly the UNDP’s Judicial Integrity and Independence in Southeast Asia (2023–2024), the research identifies patterns of external pressure, limited transparency, and constrained judicial ethics across six ASEAN countries. Findings reveal that political influence remains prevalent in judicial appointments, decision-making, and resource allocation, reflecting structural dependence on the executive branch. Informal mechanisms such as patronage networks, selective sanctions, and budgetary control further weaken judicial autonomy and discourage resistance to political authority. These dynamics foster a culture of strategic conformity, where judicial decisions often align with dominant political interests rather than constitutional or human rights principles. Consequently, public trust in judicial integrity erodes, undermining both democratic accountability and access to justice. The study concludes that enhancing judicial independence in Southeast Asia requires not only institutional reform but also cultural transformation within the judiciary promoting ethical resilience, transparency, and professional integrity to resist political co-optation and strengthen the rule of law.  
Digital Economy Regulation and Consumer Rights Protection: Realizing Security in Financial Technology Transactions Afif Noor; Ali Maskur; Dwi Wulandari; Aqila-Syarief Muhammad Afif; Muhammad Fazli Azmi
Lex Scientia Law Review Vol. 9 No. 2 (2025): November, 2025: Law, Policy, and Governance in Contemporary Socio-Economic Tran
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lslr.v9i2.24927

Abstract

Financial technology has experienced rapid expansion amidst the digital economic development that has made services more accessible while increasing financial inclusion. The rapid growth of financial technology creates substantial challenges for consumer protection. The primary problems arise from inadequate data protection measures and electronic payment security protocols. The lack of proper security measures and insufficient digital literacy exposes consumers to increasing risks of data theft, phishing attacks, and personal information misuse. This research evaluates the current regulatory structure that defends consumer rights and ensures secure financial operations through technological systems. The study adopts a normative legal research method through statutory analysis. The research shows that Indonesia's regulatory framework extends broad protection but requires modernization to address contemporary technological developments and emerging security risks. Fintech requires a regulatory framework that adjusts to evolving conditions while fostering partnerships to deliver adequate consumer protection.
DIGITAL GOLD IN INDONESIA: BRIDGING REGULATORY AND SHARIA GAPS Afif Noor; Supangat; Aqila-Syarief Muhammad Afif; Muhammad Fazli Azmi
Jurnal Al-Dustur Vol 9 No 1 (2026): JUNE
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/aldustur.v9i1.10646

Abstract

This study examines the development of digital gold in Indonesia by analyzing regulatory gaps and Sharia compliance. The primary objective of this study is to assess the extent to which the current regulatory system aligns with Islamic law standards and to address legal ambiguities that impact both market participants and Muslim consumers. This study employs a qualitative approach, utilizing normative legal analysis and a literature review of financial regulations and fiqh mu‘āmalah principles related to digital gold. Official documents, regulations issued by the Financial Services Authority (OJK), and fatwas issued by Islamic legal institutions serve as data sources. The current regulatory framework lacks adequate integration with Sharia, leading to inconsistent legal practices and unclear standards. This regulatory ambiguity is evident in the status of digital gold as a commodity or financial instrument. Furthermore, the lack of uniform standards regarding gold ownership by selling platforms, storage mechanisms, and transparency of physical gold reserves adds to the uncertainty. In the context of fiqh mu‘āmalah, this violates Sharia principles such as riba (usury), gharar (gharar), bai' al-ma'dum (risk of betting), and maisir (gambling). Without clear regulations, digital gold can be problematic from both legal and Sharia-compliant perspectives. The research demonstrates the necessity to merge positive law with Islamic legal values to establish a legally valid digital gold system that is transparent and Sharia-compliant. The study proposes that regulators, industry stakeholders, and the Sharia Supervisory Board should collaborate to establish standardized practices and regulations. The development of adaptive Sharia-compliant digital gold regulations represents a strategic approach to promoting safe and sustainable growth in digital investment in Indonesia. The findings of this study provide a strong academic foundation for examining the effectiveness of Sharia regulations and governance in digital investment products, highlighting the importance of this research in the development of Islamic finance and digital investment.