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All Journal Fox Justi : Jurnal Ilmu Hukum Journal Equity of Law and Governance
Jamilah Rizka
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Policy of Increasing Value-Added Tax from The Perspective of Maslahah Mursalah (Analysis of Act. No 7 Of 2021 Concerning Harmonization of Tax Regulations) Jamilah Rizka; Muhammad Ramadhan
Journal Equity of Law and Governance Vol. 5 No. 1
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55637/elg.5.1.10306.123-130

Abstract

Tax regulations in Indonesia have undergone many changes. The main factors are the global economy, basic needs of the country, development needs, and others. So it requires the community to work together to build the country through taxes. This research aims to find out the legal basis of the VAT increase policy, then find out the impact of the increase policy. And then how is the VAT increase policy if reviewed from the perspective of maslahah mursalah. In this study, the author uses normative research methods, with the Conceptual Approach and Statutes Approach. This research is descriptive analytical, data is collected through document studies, literature studies, and then analyzed using deductive thinking logic. The results of this study show that the increase in VAT rates is based on Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law). From the perspective of maslahah mursalah, which focuses on the benefit or public interest, this policy can be seen as an effort to achieve the welfare of the community at large. The increase in VAT has the potential to bring significant benefits by increasing the state budget that can be allocated for infrastructure, education, health, and other social programs, in line with the principle of public benefit. However, negative impacts such as inflation and a decrease in people's purchasing power, especially for low-income groups, need to be anticipated.
Legal Jurisprudence on the Determination of Mandatory Maintenance and Madiyah Maintenance for Wives after Divorce ( Ecision Study Number 388/ Rev.G /2024/ PA.Prob ) Jamilah Rizka; Sukiati, Sukiati; Mhd Yadi Harapan
Fox Justi : Jurnal Ilmu Hukum Vol. 15 No. 03 (2025): Fox justi : Jurnal Ilmu Hukum, Edition 2025
Publisher : SEAN Institute

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Abstract

This paper explores the legal jurisprudence regarding livelihood iddah (obligatory maintenance during the waiting period) and livelihood madīyah (past maintenance) for ex-wives following divorce, through the lens of Decision Number 388/ Pdt.G /2024/ PA.Prob . The study is grounded in the urgent need for legal protection of women, particularly those who face economic vulnerability after divorce, by ensuring their right to financial support from former husbands. The research aims to analyze the judge's legal reasoning in awarding these two forms of maintenance, as well as to assess how the decision embodies substantive justice and aligns with both Islamic law and Indonesia's positive legal system. Utilizing a normative juridical approach and qualitative descriptive analysis, the study draws from document analysis and legal literature. The findings indicate that the judge's decision was based on considerations of Sharia principles, statutory regulations, the husband's financial capacity, and the overarching aim of justice and protection of women's rights. However, deficiencies were identified in the form of ambiguous criteria for the amount of maintenance awarded and insufficient elaboration on the evidence supporting livelihood madīyah . Despite these limitations, the decision marks a significant contribution to the development of jurisprudence that prioritizes justice and safeguards for women post-divorce .
Co-Authors Mhd Yadi Harapan Muhammad Ramadhan Sukiati Sukiati