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All Journal JURIS (Jurnal Ilmiah Syariah) Jurnal Ekonomi Islam
Muhammad Nazir Alias
Universiti Kebangsaan Malaysia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Indigenous Idea of Gender Equality: Husband-Wife Relationship in the Manuscript of Adābul Mu’āsyarah Sheila Fakhria; Moh. Sholeh Afyuddin; Muhammad Nazir Alias
JURIS (Jurnal Ilmiah Syariah) Vol 22, No 2 (2023)
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/juris.v22i2.9475

Abstract

Literacy in pesantren still places women as the second class, especially in the study of women's fiqh or husband-wife relations. This phenomenon has attracted researchers to conduct research on one of the books by Nusantara scholars used by Islamic boarding schools, whether it contains gender equality or not. This research focused on one of the books, Adābul Mu’āsyarah, which describes the ethics of husband and wife relations in fostering a harmonious family. By using a literature study with analytical techniques in the form of content analysis and a gender studies approach, this research found that the contents of this book by KH Yasin Asmuni have provided equal space in household relations between husband and wife. Although it cannot be denied that there are still many patriarchal terms, such as defining women as humans who lack reason and emotion, which makes men superior to women in several ways. This phenomenon of patriarchal understanding has been impacted by several factors, such as the author's background, patriarchal culture and the wave of studies that narrowed a unique case into a general provision. This research is expected to provide references and a new paradigm in describing equal husband-wife relations.
INDONESIA-MALAYSIA DIGITAL TAX TRANSPARENCY: MAQASID SHARIA APPROACH TO TAXPAYER RIGHTS AND JUSTICE Firdha Nur Alfiani; Shofa Robbani; Lisa Aminatul Mukaromah; Muhammad Nazir Alias
Ekonomi Islam Vol. 17 No. 1 (2026): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v17i1.22548

Abstract

Research aims: This study examines transparency and taxpayer rights protection in digital tax systems in Indonesia and Malaysia within conventional justice and maqasid sharia frameworks. It addresses the lack of integrated comparative analysis on how digital tax governance aligns with Islamic ethical principles in Muslim-majority countries. Design/Methodology/Approach: Using a qualitative normative-juridical comparative approach, this study analyzes Indonesia’s Core Tax Administration System (e-filing, e-billing, e-faktur) and Malaysia’s MyTax/LHDN Online. Data are drawn from tax regulations, OECD and IMF reports, academic literature, and Islamic legal sources. The analysis applies constitutional justice and maqasid sharia perspectives, focusing on hifdz al-mal and hifdz al-haq across daruriyyat, hajiyyat, and tahsiniyyat. Research findings: Malaysia shows stronger alignment between transparency mechanisms and hifdz al-mal, along with more structured taxpayer protection frameworks. Indonesia demonstrates progress in digitalization but faces challenges in ensuring transparency and rights protection. Both systems reveal limited integration of Islamic ethical principles, with gaps in algorithmic transparency, maqasid-based governance, and institutional coordination. Theoretical Contribution/Originality: This study integrates conventional tax justice theory with maqasid sharia to develop a comparative analytical framework. Practitioners/Policy Implications: It proposes a Maqasid-Based Digital Tax Justice Model to enhance transparency and taxpayer protection in digital tax systems. Research Limitations/Implications: The study is limited to a normative approach and secondary data; future research should incorporate empirical validation and broader comparative contexts.
Co-Authors Firdha Nur Alfiani Lisa Aminatul Mukaromah Moh. Sholeh Afyuddin Sheila Fakhria Shofa Robbani