This research aims to examine the thoughts of the jurists regarding the formulation of ta'zīr by the government. So far, ta'zīr has been understood as a form of unlimited punishment; its determination does not refer to a standard rule. If a crime of ta'zīr occurs, the government undertakes ijtihad to determine the appropriate sentence for the act. Conditions like this are not relevant to the context of law enforcement today. This research uses two approaches as a basis for analysis: 1) socio-historical, namely understanding the formulation of ta'zīr criminal law carried out by fuqaha' from the past to the present period. 2) Content analysis, namely, analysis of fiqh texts and positive legal science. This step aims to obtain the basis or tools available from the scientific treasures to understand the formulation of the ta'zīr criminal law by the government. The research results show that ta'zīr is a criminal law concerning criminal acts and punishments which must go through a formulation process before being implemented. The ta'zīr penalty that is made must meet the criteria of a regulation that is suitable to be implemented
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