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Abstract
This study examines the phenomenon of illegal cigarettes and illegal thrifting in Indonesia through the lens of maqāşid al-Syarī’ah and the principle of religious moderation in the Qur’an. This study uses a library-based method with descriptive analysis of the interpretation of QS al-Mā’idah (5):87-88 and al-Naḥl (16):116, as well as Indonesian laws and regulations governing excise and trade, specifically Law No. 39/2007 on Excise and Law No. 7/2014 on Trade. The findings show that these two illegal practices are not only violations of positive law regarding the obligation to pay excise and the prohibition on importing used clothing, but also manifestations of “exceeding limits” and “prevarication in law” in economic activities, which are strongly condemned in the Qur’an. These practices clearly contradict the principles of maqāṣid al-Shari’ah, especially in protecting property (ḥifẓ al-Māl), life (ḥifẓ al-Nafs), and intellect (ḥifẓ al-’Aql), as they undermine state revenue, damage the national industrial structure, and increase health risks while normalizing fraud in society. In conclusion, eradicating illegal cigarettes and illegal thrifting practices is a concrete manifestation of religious moderation, because it rejects extremism in the form of ignoring Sharia norms and state laws, while affirming the synergy between Islamic values and the enforcement of fair fiscal and trade regulations to achieve economic justice and public welfare.
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References
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References
al-Dimashqī, ‘Imād al-Dīn Abū al-Fidā’ Ismā’īl bin ‘Umar bin Kathīr bin Ḍaw’ bin Kathīr al-Qurashī. (1999). Tafsīr al-Qur’ān al-’Aẓīm (Vol. 3). Dar Tayyibah.
al-Naysābūrī, A. al-Ḥasan ‘Alī ibn A. al-Wāḥidī. (1991). Asbāb al-Nuzūl. Dār al-Kutub al-’Ilmiyyah.
al-Qurṭubī, A. ‘Abdillāh M. bin A. bin A. B. bin F. al-Anṣārī al-Khazrajī al-Andalusī. (2006). Al-Jāmi’ li Aḥkām al-Qur’ān (Vol. 6). Dār al-Kutub al-’Ilmiyyah.
al-Rāzī, F. al-Dīn. (n.d.). Mafātīḥ al-Ghayb (Vol. 12). Dār Iḥyā’ al-Turāth al-’Arabī.
al-Rāzī, I. A. Ḥātim. (1997). Tafsīr Ibn Abī Ḥātim. Maktabah Nizār Muṣṭafā al-Bāz.
al-Suyūṭī, J. al-D. A. B. ‘Abd al-R. bin K. al-D. bin M. bin S. al-D. bin al-F. ‘Uthmān. (2003). Lubāb al-Nuqūl fī Asbāb al-Nuzūl. Dār al-Kutub al-’Ilmiyyah.
al-Ṭabarī, A. J. M. bin J. bin Y. bin K. bin G. (2000). Jāmi’ al-Bayān ‘an Ta’wīl Āy al-Qur’ān (Vol. 10). Mu’assasah al-Risālah.
al-Zuḥaylī, W. (1991). Al-Tafsīr al-Munīr. Dār al-Fikr.
Ardana, B. Y., Ananda, C. F., & Bintoro, N. S. (2025). Enforcement of Illicit Cigarettes Increases Excise Revenue in Indonesia. World Customs Journal, 19(2). https://doi.org/10.55596/001c.144234
Aulana, M. S., Salsabila, A., Hardini, F. D., Putra, A. A., & Aji, A. W. (2025). Kegagalan Sistem Perpajakan dalam Menekan Peredaran Rokok Ilegal di Indonesia. Jurnal Ilmiah Bisnis Dan Perpajakan (BIJAK), 7(1), 71–79. https://doi.org/10.26905/j.bijak.v7i1.15051
Aziz, W., & Cahyani, I. (2023). Problematika Rokok Ilegal Tanpa Pita Cukai Dalam Perspektif Law of demand dan Undang-Undang Nomor 39 Tahun 2007 Tentang Cukai. Journal Inicio Legis, 4(1). https://doi.org/10.21107/il.v4i1.19169
Azkiyah, A. L., & Nasyi’ah, I. (2022). Pengawasan Bea Cukai terhadap Peredaran Rokok Ilegal Ditinjau dari Undang-Undang Nomor 39 Tahun 2007 tentang Cukai. Journal of Islamic Business Law, 6(1). https://urj.uin-malang.ac.id/index.php/jibl/article/view/1493
B. Miles, M., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis A Methods Sourcebook. SAGE Publications, Inc.
Baidhowah, B., & Rofi’i, A. (2019). Pajak Tembakau: Permasalahan Produksi Rokok Ilegal di Indonesia. TRANSFORMASI: Jurnal Manajemen Pemerintahan, 11(1), 17–34. https://doi.org/10.33701/jt.v11i1.631
Direktorat Jenderal Bea dan Cukai Kemenkeu. (2025). Laporan Penindakan Rokok Ilegal 2024–2025. Kemenkeu RI.
Kabeakan, A. F., & Sahliah, S. (n.d.). Perlindungan Konsumen Terhadap Peredaran Rokok Ilegal Perspektif Ibnu Taimiyah. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 2025, 6(6), 2429. https://doi.org/10.47467/elmal.v6i6.8253
Kasri, R. A., Ahsan, A., & Wibowo, L. L. (2021). New Evidence of Illicit Cigarette Consumption and Government Revenue Loss in Indonesia. Tobacco Induced Diseases, 19(1), 1–10. https://doi.org/10.18332/tid/132127
Mahfuzah, S., & Syafiq, M. (2025). Maqasid Al-Shari’ah’s Analysis of The Prohibition of Ihtikar In The Perspective of Sharia Economic Law Between The Principles of Benefit And Justice. SAQIFAH: Jurnal Hukum Ekonomi Syariah, 10(1). https://doi.org/10.31004/saqifah.v10i1.701
Maksum, M. (2024). Urgensi Sertifikasi Produk Halal Perspektif Maqasid Al-Syariah Al-Ghazali. AL MIKRAJ Jurnal Studi Islam Dan Humaniora, 5(1). https://doi.org/10.37680/almikraj.v5i01.5651
Mohd Zahari, N. A., & Safiai, M. H. (2025). Maqasid Sharia and the Biomedical Ethics of E-Cigarettes: A Contemporary Islamic Legal Assessment. MILRev : Metro Islamic Law Review, 4(1). https://doi.org/10.32332/milrev.v4i1.10398
Muiz, A. N., Firdaus, M., & Saputra, R. (2023). Dampak Impor Pakaian Bekas Terhadap Kestabilan Industri Tekstil dan Produk Tekstil di Indonesia. BUSINESS: Scientific Journal of Business and Entrepreneurship, 3(2), 42–53. https://journal.csspublishing/index.php/business
Mutaqin, E. Z., Ridwan, R., Naqiyah, N., & Ahmed, I. (2025). Thrifting Import in the Perspective of Qur’anic Muamalah Exegesis, Social Fiqh, and Environmental Ethics Within the Sdgs Framework. QiST: Journal of Quran and Tafseer Studies, 4(3), 987–1024. https://doi.org/10.23917/qist.v4i3.13941
Nur Fitria, T., Kusuma, I. L., & Sumadi, S. (2022). The Phenomenon of Thrifting in State Law and Islamic Economic Perspective: A Business of Second Branded Fashion Trends for Young People. Jurnal Ilmiah Ekonomi Islam, 8(3). https://jurnal.stie-aas.ac.id/index.php/jie
Rispandi, A. E., & Syadzali, A. R. H. (2025). Tinjauan Hukum Fikih terhadap Penerapan Pidana Denda Peredaran Rokok Ilegal. Syariah: Journal of Fiqh Studies, 3(1), 41–60. https://doi.org/10.61570/syariah.v3i1.134
Shihab, M. Q. (2005). Tafsīr al-Miṣbāḥ (Vol. 3). Lentera Hati.