Hukum berinvestasi pada asuransi jiwa syariah berbasis unit link

Anggraeni, Primita (2013) Hukum berinvestasi pada asuransi jiwa syariah berbasis unit link. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Text (Abstract: English)
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Abstract

INDONESIA:

Praktik asuransi pernah dilakukan pada masa Nabi Yusuf alaihissalam, bahwa Mesir akan mengalami masa tujuh panen melimpah diikuti masa tujuh paceklik dan pada masyarakat Arab terdapat sistem ‘âqilah sudah menjadi kebiasaan sejak masa pra-Islam yang sesuai praktik asuransi saat ini, bagi mereka yang berpendapat bahwa sistem ‘âqilah (sistem bayar diat/denda bagi orang yang melakukan kesalahan) dapat dipraktikkan secara luas, maka asuransi adalah saran mensosialisasikan sistem ‘âqilah kepada pemerintah, perusahaan, institusi, dan lembaga profesi. Terdapat ayat-ayat al-Qur’an memerintahkan muslimin mempersiapkan hari esok yang lebih baik dengan berinvestasi pada asuransi jiwa syariah. Unit Link menjadi produk favorit untuk mengatur pajak, jika membeli langsung reksadana/saham menurut hukum Amerika Serikat, akan langsung dikenakan pajak penghasilan dari keuntungan reksadana/saham tersebut dan manfaat ini tidak ada di Indonesia. Di Indonesia, pembelian reksadana/saham tersebut belum dikenakan pajak sehingga perbedaan pajak antara pembelian unit link dan pembelian reksadan belum terasa.

Dari latar belakang tersebut terdapat beberapa permasalahan yang dirumuskan sebagai berikut: bagaimana konsep berinvestasi dengan asuransi jiwa syariah berbasis unit link?, bagaimana pendapat-pendapat ulama tentang asuransi jiwa syariah? dan bagaimana analisis hukum berinvestasi dengan asuransi jiwa syariah berbasis unit link?.

Penelitian ini menggunakan jenis penelitian kajian pustaka (library research) kualitatif. Metode pengumpulan datanya menggunakan metode dokumentasi, metode pendekatannya menggunakan yuridis normatif analitis dan konseptual (concept approach). Metode analisis data menggunakan metode deskriptif.

Menganalisis dari permasalahan yang telah peneliti coba munculkan dapat disimpulkan bahwa konsep berinvestasi pada asuransi jiwa syariah berbasis unit link yaitu kegiatan menanamkan aset dalam bentuk harta sebagai tabarru’ dengan usaha saling melindungi dan tolong-menolong sejumlah orang atau pihak yang memberikan pola pengembalian menghadapi risiko tertentu melalui akad sesuai prinsip syariah dimana unit link menjadi instrumen investasi; asuransi jiwa syariah merupakan jenis akad baru yang belum pernah ada pada masa-masa perkembangan fiqh Islam muncullah perbedaan pendapat-pendapat ulama yang menghalakan dan mengharamkan asurnasi jiwa; serta dengan statusnya saat ini asuransi jiwa memiliki premi tidak tenggang rasa maka akad asuransi jiwa lebih merupakan akad spekulatif yang mengandung unsur gambling (perjudian) dan pertaruhan.

ENGLISH:

Insurance has actually been practiced since the age of Prophet Yusuf alaihissalam. The Prophet has said that Egypt will experience seven abundant harvests but it will be followed by seven failed harvests. Arabian has recognized aqilah system long before the dawn of Islam. Indeed, aqilah system (diat/penalty payment system for the people who make mistake) has been implemented widely in Arabian community. Related to insurance, it may be then perceived that insurance is a structure to socialize aqilah system to the government, company, institution and professional organization. Al-Quran verses require Moslem to prepare for better tomorrow, and it is interpreted in recent days by investing into syariah life insurance. Unit Link is a favorite product to manage taxation. Based on United States law, direct purchase for stock/fund holding will be charged with the income tax taken from the profit of stock/fund holding. Indonesia shows a contrast because the tax is not prevailed for such purchase, and therefore, the difference of taxation between Unit Link and fund holding purchase is not problematic.

Considering this background, some problems are formulated, such as: How is the opinion of religion leader about syariah life insurance?; How is the investment concept in Unit Link based syariah life insurance?; and How is the investment law in Unit Link based syariah life insurance?

Research type is qualitative with library research. Data collection method is documentation. Research approaches are juridical, normative, analytical and conceptual (concept approach). Data analysis method is descriptive method.

After analyzing the problems above, research concludes that the investment concept in the unit link based syariah life insurance is meant as the activity to plant the asset into a form of wealth, called tabbaru, in order to protect and to help other people or certain parties but with certain repayment pattern and certain risk as predetermined in the covenant based on syariah principle. Unit Link is often used as the investment instrument. Syariah life insurance is a new type of covenant and it is never made during the age of Islam Fiqih. Different opinions of religion leaders are emerging with some supporting and some prohibiting life insurance. Recent life insurance is often provided with unlimited premium, and therefore, life insurance covenant seems always be a merely speculative covenant which contains of gambling and bet.

Item Type: Thesis (Undergraduate)
Supervisor: Arfan, Abbas
Keywords: Investasi; Asuransi Jiwa Syariah; Unit Link; Investment; Sharia Life Insurance
Subjects: 18 LAW AND LEGAL STUDIES > 1801 Law > 180127 Mu'amalah (Islamic Commercial & Contract Law) > 18012722 al-Takaful (Islamic Insurance)
Departement: Fakultas Syariah > Jurusan Hukum Bisnis Syariah
Location: 18012722
Depositing User: Ratih Novitasari
Date Deposited: 13 Oct 2015 08:51
Last Modified: 13 Oct 2015 08:51
URI: http://etheses.uin-malang.ac.id/id/eprint/2463

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