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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Creative Power and Ambition (JCPA)
Lidiya Putri
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Rekontruksi Paradigma Jual Beli Dalam Hukum Islam Era Kontemporer Lidiya Putri; Reza Azurma; Putri Dwi Yulisa; Nurainun
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8844

Abstract

The Qur'an was revealed to be understood and put into practice, its presence is a solution for humans. Some of the verses are quite clear, but some still require explanation, both in terms of buying and selling in business ethics. The concept of buying and selling in Islamic law is a subject of discussion among fiqh scholars who always have different opinions regarding how to deal with it. In this case the author tries to explore the concept of buying and selling transactions in Islamic law both explicitly and implicitly in the broad sense of buying and selling, along with explaining its implementation and extending it to contemporary interpretations which include the characteristics and paradigms that surround it. With the aim of outlining an idea for building or reconstructing paradigms in the current contemporary era due to developments over time.
Comparison Between Tax Amnesty, The Voluntary Disclosure Program and The Proposed 2025 Tax Amnesty: An Analysis of Legal Certainty and Tax Compliance in Indonesia Anwar Saleh Hasibuan; Nurainun; Lidiya Putri; Reza Azurma
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i01.1182

Abstract

Taxation is the primary source of state revenue with a strategic role in financing national development. To enhance compliance and broaden the tax base, Indonesia has implemented a Tax Amnesty policy under Law Number 11 of 2016 and a Voluntary Disclosure Program based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations. However, the emergence of discourse on a third round of Tax Amnesty included in the 2025 Priority National Legislative Program raises serious debates regarding the principles of legal certainty, tax justice, and moral hazard risks. This study aims to analyze and compare the legal arrangements, policy designs, and juridical implications of the 2016 Tax Amnesty, 2022 Voluntary Disclosure Program, and the 2025 Tax Amnesty discourse. The research method used is normative legal research with statutory and comparative approaches. The results indicate an evolution of policies from an extraordinary measure towards a transitional compliance instrument linked to the implementation of the Core Tax Administration System. However, the repetition of amnesty policies potentially undermines long-term legal certainty and tax compliance if not balanced with consistent law enforcement.
Co-Authors Anwar Saleh Hasibuan Nurainun Putri Dwi Yulisa Reza Azurma