URGENSI PENGATURAN TAFLIS DALAM UNDANG-UNDANG
Abstract
Abstrak
Indonesia adalah negara yang berpenduduk mayoritas Muslim yang telah memiliki kesadaran umum mengenai pentingnya mengembangkan ekonomi syariah dan semua perangkat hukum pendukungnya. Saat ini, salah satu kebutuhan mendesak dalam pengaturan hukum ekonomi syariah adalah pengaturan mengenai taflis, yang belum ada pengaturannya sama sekali dalam hukum kepailitan di Indonesia. Hukum kepailitan di Indonesia, meskipun subjek hukumnya adalah pelaku ekonomi syariah, tetap menggunakan peraturan perundang-undangan bidang kepailitan dan penundaan kewajiban pembayaran utang konvensional. Penelitian untuk menyusun jurnal ini menggunakan pendekatan kritis dan empiris, dengan didukung oleh studi pustaka dan peraturan perundang-undangan, dan data-data yang diperoleh dari dokumen-dokumen resmi institusi untuk dianalisis dan disimpulkan. Berdasarkan hasil penelitian, diperoleh kesimpulan bawa pengaturan aspek formal dan aspek material taflis dalam undang-undang telah menjadi kebutuhan tersendiri. Landasan filosofis, sosiologis, dan yuridis telah dapat diidentifikasi menjadi alasan pembenar untuk mengatur aspek formal dan aspek material taflis dalam undang-undang.
Kata Kunci: ekonomi syariah, kepailitan, taflis, utang
Abstract
Indonesia is a Muslim-majority country that has a general awareness of the importance of developing a sharia economy and all its supporting legal instruments. Currently, one of the urgent needs in the regulation of sharia economic law is the regulation regarding taflis, which has no regulation at all in the bankruptcy law in Indonesia. Bankruptcy law in Indonesia, although the legal subject is sharia economic actors, still uses the laws and regulations in the field of bankruptcy and the suspension of conventional debt repayment obligations. The research to compile this journal uses a critical and empirical approach, supported by literature studies and laws and regulations, and data obtained from official institutional documents to be analyzed and concluded. Based on the results of the study, it was concluded that the regulation of formal aspects and material aspects of taflis in the law had become a separate necessity. Philosophical, sociological, and juridical foundations have been identified as justifications for regulating the formal and material aspects of taflis in the law.
Keywords: bankruptcy, debt, sharia economics, taflis
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