cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
subehan khalik
Contact Email
subehan.khalik@uin-alauddin.ac.id
Phone
+6282293315131
Journal Mail Official
subehan.khalik@uin-alauddin.ac.id
Editorial Address
Fakuiltas Syariah dan Hukum UIN Alauddin Jl. H.M. Yasin Limpo No. 36 Samata Gowa
Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Al-Risalah : Jurnal Imu Syariah dan Hukum
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 22528334     EISSN : 25500309     DOI : -
Core Subject : Religion, Social,
Religion Law, Crime, Criminology & Criminal Justice
The journal Al-Risalah contains works whose material focuses on the results of research and thoughts related to the development of scientific disciplines, both sharia and legal disciplines in general. Also works covering thoughts that integrate religious disciplines (sharia) and legal disciplines in general. The scope of this journal includes: Jurisprudence Ushul al-Fiqh Tafseer and Ulumul Quran Hadith and Ulumul Hadith Islamic Politics and Thought International Relations in Islam Civil law Criminal law International law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 252 Documents
 22   23   24   25   26 
Implementation of the Surtax on Non-Metallic Mineral and Rock Taxes in Bandar Lampung City: An Analysis of Siyāsah Tanfīdhiyyah on Mayor Regulation Number 1 of 2025 Irsyad, Barry; Frenki; Kartika S
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the implementation of Bandar Lampung Mayor Regulation Number 1 of 2025 concerning Procedures for the Collection of Non-Metallic Mineral and Rock Tax (MBLB) and the MBLB Tax Surtax through the perspective of Siyāsah Tanfīdhiyyah. The analysis results indicate that the substantive provisions contained in Articles 7 and 8 of the Mayor Regulation are in line with the principle of Amānah (accountability) through an integrated payment system, as well as the principle of al-‘Adālah (justice) through the obligation to maintain honest business records in order to prevent excessive taxation. The enforcement of administrative sanctions within this regulation is categorized as a form of Ta‘zīr, aimed at preserving the authority of the law and public welfare (maṣlaḥah mursalah). This study further emphasizes that the normative effectiveness of this policy depends on the integrity and transparency of production data to prevent practices of al-bāṭil (unlawful acquisition of wealth). In conclusion, the MBLB tax surtax policy in Bandar Lampung City is not merely a fiscal instrument, but also a manifestation of the executive authority’s obligation to maintain a balance between natural resource exploitation and environmental restoration for the welfare of society.
Reconstructing the Music Royalty Payment Model for Micro, Small, and Medium Enterprises (UMKM) in Indonesia Aggistri, Zayyan Syafiqah; Moody R Syailendra Putra
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.67425

Abstract

The use of music in commercial activities, particularly in cafés, restaurants, and other service-oriented businesses, has intensified debates over the legal design of royalty payments in Indonesia. Although royalty obligations serve as an essential mechanism for protecting the economic rights of creators and copyright holders, the application of uniform tariff structures continues to generate concerns regarding distributive fairness, legal proportionality, and regulatory effectiveness. These concerns are especially significant for micro, small, and medium enterprises (UMKM), whose economic capacity, turnover, and intensity of music utilization vary considerably. A standardized royalty regime imposed on economically diverse business actors may create disproportionate compliance burdens and weaken the legitimacy of copyright governance. This study examines the legal construction of music royalty payments for UMKM and formulates a more equitable payment model within the Indonesian copyright framework. It employs normative legal research using statutory and conceptual approaches, focusing on copyright legislation, implementing regulations, and theories of proportionality and regulatory justice in intellectual property law. The findings indicate that the current royalty mechanism remains predominantly tariff-oriented and does not adequately accommodate differences in business scale, revenue capacity, and patterns of music exploitation. As a result, uniform tariffs risk producing unequal legal and economic consequences for UMKM. This article therefore proposes the reconstruction of a proportional and adaptive royalty payment model based on differentiated criteria, including business turnover, ability to pay, business category, and the intensity of music use. Such a framework is expected to balance the economic interests of creators with the sustainability of UMKM, while strengthening legal certainty, improving compliance incentives, and promoting a more socially responsive copyright governance regime in Indonesia.        

Page 26 of 26 | Total Record : 252

 22   23   24   25   26 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 26 No 2 (2026): NOPEMBER VOLUME 26 NO 1, MAY (2026) Vol 25 No 1 (2025): MAY (2025) VOLUME 25 NO 2, NOPEMBER (2025) VOLUME 24 NO 2, NOPEMBER (2024) VOLUME 24 NO 1, MAY (2024) VOLUME 23 NO 2, NOVEMBER (2023) VOLUME 23 NO 1, MAY (2023) VOLUME 22 NO 2, NOVEMBER (2022) VOLUME 22 NO 1, MAY (2022) VOLUME 21 NO 2, NOVEMBER (2021) VOLUME 21 NO 1, MEI (2021) VOLUME 20 NO 2, NOVEMBER (2020) VOLUME 20 NO 1, MEI (2020) VOLUME 19 NO 2, NOVEMBER (2019) VOLUME 19 NO 1, MEI (2019) Ar-Risalah More Issue