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All Journal Jurnal Dialektika Hukum Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam
Farras Eknu Albin
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Religion Education Law, Crime, Criminology & Criminal Justice

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Pilihan Hidup Untuk Tidak Memiliki Keturunan (Childfree) dalam Ikatan Perkawinan Mella Amanda Nuraini; Kanaia Brahmantia Hermanu; Naila Praba Kirana; Farras Eknu Albin; Risqi Budi Santoso; Baidhowi
Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam Vol. 2 No. 4 (2025): Oktober: Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/miftahulilmi.v2i4.326

Abstract

This study aims to analyze Islamic legal perspectives on the decision of married couples to choose not to have children (childfree) by reviewing sharia arguments, interpretations of scholars, and the resulting social and legal implications. The childfree phenomenon is a contemporary issue that is increasingly being discussed, especially among the younger generation of ubanites in Indonesia. This decision is driven by various factors such as economic conditions, physical and mental health, enviromental awareness, career orientation, and lifestyle. The study was conducted using a qualitative-descriptive approach and the data obtained through library research methods. From an Islamic Legal perspective, this lifestyle choice is controversial because it is directly related to the maqāṣid al-sharīʿah, particularly the aspect of hifẓ al-nasl (preserving offspring). Previous research has explain that non-permanent contraceptive practices are permissible as long as there is the consent of the couple and do not cause harm. However, permanent contraceptive suc as vasectomy or tubectomy are considered contrary to Islamic law. The Indonesian Ulama Council (MUI) has also emphasized that permanent contraceptive measures are not permitted because the contradict the purpose of sharia to preserve offspring. Thus, Islamic law allows for ijtihad and deliberation in addressing the phenomenon of childfree, while still emphasizing that safeguarding offspring is a crucial part of the primary objective of sharia. This study aims to contribute academically to the discourse on Islamic legal flexibility in responding to evolving social realities, highlighting the dynamic interplay between normative principles and contemporary challenges.
Analisis Yuridis Perbandingan Pemajakan Capital Gain Aset Kripto Indonesia dan Singapura: Upaya Mitigasi Fenomena Capital Flight Farras Eknu Albin; Risqi Budi Santoso; Christian Bagas Dewantara; Rois Faisal Amin; Nabil Ivander Pratama; Moh. Imam Gusthomi
Jurnal Dialektika Hukum Vol 8 No 1 (2026): Jurnal Dialektika Hukum
Publisher : Law Department Jenderal Achmad Yani University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36859/jdh.v8i1.5536

Abstract

Perkembangan aset kripto sebagai instrumen investasi digital menimbulkan tantangan baru dalam sistem perpajakan nasional, khususnya terkait pengenaan pajak atas capital gain dan potensi terjadinya capital flight. Indonesia melalui PMK Nomor 68/PMK.03/2022 telah mengatur pemajakan transaksi aset kripto, sedangkan Singapura menerapkan kebijakan yang relatif lebih fleksibel terhadap keuntungan investasi aset digital. Penelitian ini bertujuan untuk menganalisis perbandingan pengaturan pemajakan capital gain aset kripto di Indonesia dan Singapura serta implikasinya terhadap potensi perpindahan modal. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Hasil penelitian menunjukkan bahwa perbedaan rezim perpajakan antara Indonesia dan Singapura berpotensi memengaruhi keputusan investor dalam menentukan lokasi transaksi aset digital. Oleh karena itu, diperlukan formulasi kebijakan perpajakan yang adaptif dan kompetitif agar mampu menjaga kepastian hukum sekaligus mencegah capital flight di era ekonomi digital.
Co-Authors Baidhowi Christian Bagas Dewantara Kanaia Brahmantia Hermanu Mella Amanda Nuraini Moh. Imam Gusthomi Nabil Ivander Pratama Naila Praba Kirana Risqi Budi Santoso Rois Faisal Amin