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All Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Agus Rojak Samsudin
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Jual Beli Padi dengan Sistem Tebasan Ditinjau dari Hukum Ekonomi Syariah Hizbul Malik; Imam Prawoto; Agus Rojak Samsudin
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.294

Abstract

The practice of buying and selling rice using the "tebasan" system occurs in Bedoro Village, Sambungmacan District, Sragen Regency. In this practice, farmers conduct transactions with buyers when the rice plants have turned yellow but are not yet ready for harvest, with a down payment as a sign of commitment. The buyer then waits until the rice is ready for harvest to proceed with harvesting and completing the payment. This study aims to review the practice of buying and selling rice using the tebasan system in Bedoro Village from the perspective of Sharia Economic Law. This research uses field research methods with a descriptive approach. Data were collected through interviews, documentation, and observation. The results indicate that the transaction of buying and selling rice using the tebasan system in Bedoro Village is valid according to Sharia Economic Law. This is because the transaction meets the pillars and conditions of sale and purchase, including the presence of two contracting parties, the goods being traded, and the agreement (ijab qabul), while avoiding elements that could invalidate the transaction such as gharar, riba, dual-purpose transactions, and the utilization and maintenance of land by the buyer.
PAJAK TRANSAKSI E-COMMERCE PADA MARKETPLACE SYARIAH: TANTANGAN REGULASI DAN KEPATUHAN Aisyah Karimah; Safinaturahmah; Fadhil Akbar; Agus Rojak Samsudin
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 3 (2026): April
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i3.64390

Abstract

Abstrak Perkembangan perdagangan melalui sistem elektronik membawa implikasi signifikan terhadap pengaturan perpajakan, khususnya pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi digital. Pemerintah merespons hal tersebut melalui Peraturan Menteri Keuangan Nomor 60/PMK.03/2022 dengan menunjuk marketplace sebagai pemungut PPN atas transaksi Perdagangan Melalui Sistem Elektronik (PMSE). Penelitian ini bertujuan untuk menganalisis kesesuaian mekanisme pemungutan dan pelaporan PPN melalui marketplace dengan prinsip keadilan serta kejelasan hubungan hukum dalam konteks marketplace syariah. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, melalui analisis terhadap ketentuan perpajakan dan prinsip hukum ekonomi syariah. Hasil penelitian menunjukkan bahwa mekanisme pemungutan dan pelaporan PPN oleh marketplace telah memberikan kepastian hukum dan efisiensi administrasi. Namun, penempatan marketplace sebagai pemungut pajak menimbulkan beban administratif yang kurang proporsional dengan perannya sebagai fasilitator transaksi serta belum sepenuhnya mencerminkan prinsip keadilan dan transparansi dalam hukum ekonomi syariah. Kata Kunci: Marketplace Syariah, Sistem Digital, Keadilan   Abstract The development of trade through electronic systems has significant implications for taxation regulations, particularly the collection of Value Added Tax (VAT) on digital transactions. The government has responded to this through Minister of Finance Regulation No. 60/PMK.03/2022 by appointing marketplaces as VAT collectors for Electronic Trading System (PMSE) transactions. This study aims to analyze the suitability of the VAT collection and reporting mechanism through marketplaces with the principles of fairness and clarity of legal relationships in the context of sharia marketplaces. The research method used is normative juridical with a legislative approach, through analysis of taxation provisions and sharia economic law principles. The results of the study indicate that the mechanism for VAT collection and reporting by marketplaces has provided legal certainty and administrative efficiency. However, the placement of marketplaces as tax collectors creates an administrative burden that is disproportionate to their role as transaction facilitators and does not fully reflect the principles of fairness and transparency in sharia economic law. Keywords: Sharia Marketplace, Digital System, Justice
Co-Authors Aisyah Karimah Fadhil Akbar Hizbul Malik Imam Prawoto Safinaturahmah