Nuraina, Astri
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ANALISIS YURIDIS DAN NORMATIF TANAH WAKAF DALAM HUKUM ISLAM DAN UNDANG-UNDANG WAKAF INDONESIA Aequo, Najwa Yustitia; Aisya, Alayya Rihadatul; Syavitri, Amellia Intan; Nuraina, Astri; Fajri, Naura Nurul; Azizah, Aulia Nur; Angelica, Devina; Aldy , Muhammad
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 1 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i1.584

Abstract

Wakaf is a transfer of ownership of personal property of a wakif or wakaf giver changing its ownership status to public property in its benefits through the waqf recipient. The reflection of wakaf becomes a representation of a Muslim to Allah SWT, and reflects social responsibility towards others. Wakaf assets managed by nazhir who is a person or institution responsible for managing wakaf assets so that they have value for society according to Islamic law using two main approaches, social wakaf and productive wakaf. This study is to examine waqf land in Islamic law and wakaf laws in Indonesia based on legal and normative reviews. The purpose of this study is to see the legal reflection of wakaf land based on the concept of Islamic law by considering the wakaf law in Indonesia. The method used in this study is the normative research method, which is carried out by means of interpretation of the legal materials that have been collected. The results of this study conclude that wakaf can be carried out with the concept of Islamic law by considering the wakaf laws in indonesia
Restorative Justice Dalam Penegakan Hukum Pajak Sebagai Alternatif Penyelesaian Tindak Pidana Perpajakan Rayna Putri Juliasari; Aequo, Najwa Yustitia; Wijayanti, Yohana Sandi; Nuraina, Astri
Judge : Jurnal Hukum Vol. 6 No. 02 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i02.1332

Abstract

Penelitian ini membahas penerapan pendekatan restorative justice dalam penyelesaian tindak pidana perpajakan di Indonesia. Berbeda dengan pendekatan retributif yang menekankan pada penghukuman, restorative justice menitikberatkan pada pemulihan kerugian negara melalui partisipasi aktif pelaku, korban (negara), dan masyarakat. Dengan menggunakan metode penelitian normatif dan pendekatan kualitatif, penelitian ini menemukan bahwa restorative justice lebih efektif dalam mempercepat proses pemulihan keuangan negara serta meningkatkan kepatuhan pajak melalui penyelesaian yang bersifat damai dan persuasif. Meski demikian, pendekatan ini memiliki tantangan berupa potensiketidakpastian hukum dan lemahnya efek jera. Oleh karena itu, penerapan restorative justice dalam perpajakan sebaiknya dikombinasikan secara proporsional dengan pendekatan retributif agar tercipta sistem hukum yang adil, efisien, dan berkelanjutan.