Omnibus Law Dalam Tinjauan Hifdzul Mal

Mohammad Farid Fad

Abstract


The government has initiated the omnibus law nomenclature which was triggered by the overlapping and disharmonious implementation of laws and regulations regarding licencing in various sectors which aims at resolving business licencing constraints to lure investors and resolve taxation issues in Indonesia. However, the implementation of omnibus law needs to be reviewed on its benefits in perspective of maqashid syari’ah particularly hifdzul mal concept mainly related to the effectiveness of using the budget to create a conducive tax and investment climate. The qualitative method was used in this research. Descriptive-analytical method was then used to analyze collected data. The results showed that the purpose of establishing omnibus law is to fulfil an urgent need for a concise solution to conflicting laws and regulations, both vertically and horizontally for the benefits and consistency of such conflicting laws. Omnibus law is needed in order to maintain the stability of the State's economy (hifdzul mal) since it is time consuming and costly to address the laws one by one.

Keywords: omnibus law, investment, taxation, hifdzul mal.

 

Abstrak

Belakangan ini, nomenklatur omnibus law digagas oleh pemerintah yang bermula dari fenomena tumpang tindihnya atau disharmoni peraturan perundang-undangan yang disebut di atas yaitu terkait perizinan di berbagai sektor, yang bertujuan untuk menyelesaikan hambatan perizinan usaha sehingga menarik para investor untuk menanamkan investasinya dan persoalan perpajakan di Indonesia. Namun penggunaan omnibus law ini perlu ditinjau dari sisi kemaslahatannya, dalam perspektif maqashid syari’ah, khususnya konsep hifdzul mal, utamanya terkait efektivitas penggunaan anggaran demi tercapainya iklim investasi dan perpajakan yang kondusif. Jenis metode yang dipakai dalam penelitian ini adalah metode kualitatif. Setelah data terkumpul, akan dilakukan analisis dengan menggunakan metode deskriptif-analitis. Hasil penelitian menunjukkan bahwa tujuan dari pembentukan RUU omnibus law adalah dikarenakan ada kebutuhan mendesak untuk teknik merumuskan undang-undang yang mengubah lebih dari satu peraturan yang relevan, demi menciptakan kemaslahatan dan konsistensi berbagai undang-undang. Omnibus law diperlukan karena berdasarkan pertimbangan kemaslahatan demi menjaga kestabilan perekonomian Negara (hifdzul mal), sebab bila dibenahi satu persatu maka akan memerlukan waktu yang lama dan biaya yang banyak.


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Abstract view : 547 times | PDF (Bahasa Indonesia) view : 507 times

DOI: https://doi.org/10.23971/maslahah.v10i1.1768

Article Metrics

Abstract view : 547 times
PDF (Bahasa Indonesia) - 507 times

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Copyright (c) 2020 Mohammad Farid Fad

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El-Mashlahah is published by Fakultas Syariah IAIN Palangka Raya in collaboration with the Asosiasi Dosen Hukum Keluarga Islam (ADHKIIndonesia  [MoU manuscript].

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