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Khamami Zada
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Hikmatuna
Published by Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
ISSN : 2460531X     EISSN : 25033042     DOI : 10.28918/hikmatuna
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
HIKMATUNA: Journal for Integrative Islamic Studies (ISSN Print: 2460-531X; Online: 2503-3042) is a peer-reviewed and open-access journal published biannually (June and December) by the Postgraduate Program Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, Indonesia. The journal welcomes original research articles, theoretical discussions, case studies, and book reviews that explore diverse aspects of Islamic law. It aims to promote critical thinking, interdisciplinary approaches, and rigorous scholarly investigation in the field of Islamic law. This journal covers a wide range of topics, including: (1) Sources of Islamic law, (2) Islamic legal theory, (3) Islamic Family law, (4) Islamic Criminal law, (5) Islamic Business Law, (6) Constitutional and human rights issues, (7) Comparative law, and (8) Islamic Law and contemporary applications.
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 112 Documents
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Eco-Maqāṣid as an Integrative Islamic Response to Climate Change through a Conceptual Synthesis of Indonesian Ulama Council Fatwas Fakhriy Ahmad; Ahmad Sudirman Abbas; Roma Wijaya
Hikmatuna : Journal for Integrative Islamic Studies Vol 12 No 1 (2026): Hikmatuna: Journal for Integrative Islamic Studies, June 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/hikmatuna.v12i1.15100

Abstract

This article aims to analyze the Indonesian Ulema Council (MUI) Fatwa Number 86 of 2023 concerning the Law on Global Climate Change Control through the integration of two main conceptual frameworks: maqāṣid al-sharī‘ah as the normative framework of Islamic law and social-ecological systems (SES) as a systemic framework that emphasizes adaptive interactions between humans and the environment. Using a qualitative or a normative-conceptual approach based on literature, this study examines how the values of maqāṣid are articulated in the fatwa text and how the fatwa functions as an instrument of adaptive governance in strengthening the socio-ecological resilience of Muslims. The results of the analysis show that the MUI fatwa reflects an eco-maqāṣid perspective, namely an ecological reinterpretation of maqāṣid al-sharī‘ah that positions environmental protection (ḥifẓ al-bī’ah) as a contemporary expression of the objectives of classical sharia. This perspective shows that the fatwa plays a role not only as a legal product, but also as a moral and social mechanism that strengthens collective ecological awareness. Unlike previous research that tends to position fatwas as mere normative texts, this article emphasizes the dynamic function of fatwas within social-ecological systems. Theoretically, this research contributes an integrative perspective that enriches the epistemology of maqāṣid al-sharī‘ah by incorporating an ecological dimension; practically, it offers conceptual guidance for religious-based environmental governance and adaptive responses to the global climate crisis.
Tax Compliance Strategies in Indonesian Public Companies: A Comparative Analysis of State Tax Law and Islamic Business Law Yeni Elfiza Abbas; Latifah Aulia; Bekim Maksuti
Hikmatuna : Journal for Integrative Islamic Studies Vol 12 No 1 (2026): Hikmatuna: Journal for Integrative Islamic Studies, June 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/hikmatuna.v12i1.15698

Abstract

Taxes are the primary source of state revenue and play a vital role in financing national development in Indonesia. Under the self-assessment tax system, corporate tax compliance remains a major challenge, as companies often employ legal tax planning strategies to reduce their tax burden. This issue is significant not only from the perspective of state tax law but also within Islamic business law, which emphasizes justice, transparency, and ethical responsibility in economic activities. This study aims to analyze tax compliance strategies in Indonesian public companies through a comparative perspective of state tax law and Islamic business law by examining the influence of Fixed Asset Intensity, Debt-to-Equity Ratio (DER), and Current Ratio (CR) on tax avoidance, with Company Size as a moderating variable. Using a quantitative approach, this study analyzes secondary data from 29 companies listed on the Indonesia Stock Exchange during 2020–2024. The findings show that Fixed Asset Intensity significantly reduces the Effective Tax Rate (ETR), while DER and CR significantly increase ETR. Company Size strengthens the relationship between Fixed Asset Intensity and ETR but weakens the effects of DER and CR. The novelty of this study lies in integrating legal and ethical perspectives by comparing state tax law and Islamic business law in understanding corporate tax compliance. These findings provide important implications for policymakers, tax regulators, and corporate governance in promoting a fairer and more accountable taxation system.

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