Detail Beneficial ownership in the perspective of Islamic criminal law Bibliografi Author: Zainal, Muhammad Wahyu Rizky ; Azisa, Nur ; Hamid, Muhammad Arfin ; Yunus, Ahsan Topik: Beneficial ownership; Islamic criminal law; Jarimah ta'zir; Gharar and tadlis; Restorative justice; Hisbah; Money laundering; Asset transparency Bahasa: (ID )     Tahun Terbit: 2025     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Beneficial ownership in the perspective.pdf (351.21KB; 0 download) Abstract Beneficial ownership has become crucial in handling economic crimes like money laundering, tax evasion, and corruption. Regulations in Indonesia, such as Presidential Regulation No. 13/2018, require beneficial ownership reporting. However, its implementation still faces various challenges, including low company compliance and the use of shell companies to hide assets. From the perspective of Islamic criminal law, these acts can be categorized as jarimah ta'zir, especially when they involve elements of deception (tadlis) and uncertainty (gharar), which contradict maqasid al-shariah principles. This research explores Islamic law's ideal criminal liability model for beneficial owners. Through a normative-juridical approach, this research finds that Islamic law offers the principles of ta'zir, hisbah, and restorative justice in dealing with economic crimes. The concept of hisbah, as a preventive supervisory mechanism, and sharia auditing can effectively prevent asset misappropriation. Integrating sharia principles with national regulations is expected to strengthen the Indonesian legal system and create economic justice. The results show that applying Islamic law-based criminal liability models emphasizes punishment, restoration, and prevention. Therefore, combining ta'zir and restorative justice principles can be a comprehensive alternative to prevent future economic crimes while strengthening the financial system's integrity. Kajian editorial Artikel dari : Pakistan Journal of Criminology, Vol. 17, No. 01, Jan—March 2025 (139-152) Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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