From Classical Fiqh to Commercial Court: Reconciling Taflīs and Actio Pauliana in Indonesian Legal Practice
DOI:
https://doi.org/10.31958/juris.v24i2.15863Keywords:
Actio Pauliana, Ibn Rushd (Averroes), Islamic Bankruptcy, Legal Harmonization, Sharīʿah Economics, TaflīsAbstract
The rapid expansion of Islamic finance in Indonesia has exposed a critical doctrinal rift between the secular, proceduralist national bankruptcy regime and the ethical-legal foundations of sharīʿah-compliant transactions. This study examines the applicability of the conventional actio pauliana doctrine—a cornerstone of creditor protection under Law No. 37 of 2004—to insolvencies governed by Islamic economic principles. Employing a normative-juridical methodology, the research conducts a critical comparative analysis of statutory provisions, Commercial Court jurisprudence, and classical Islamic legal texts, using Ibn Rushd’s (Averroes) doctrine of taflīs (insolvency) as its primary jurisprudential lens. The findings reveal a profound normative dissonance. The rigid, formalist application of actio pauliana systematically marginalizes substantive sharīʿah scrutiny, creates jurisdictional conflicts over the definition of insolvency, and sidelines specialized religious expertise. This failure of the formal system has consequently spurred the rise of unregulated digital and informal dispute resolution mechanisms, which, while adaptive, fragment legal certainty and undermine collective creditor protections. The article makes an original contribution by applying Ibn Rushd’s classical framework to this modern dilemma. It concludes by proposing a tripartite integrative model for legal harmonization, involving regulatory recognition of sharīʿah contracts, the establishment of specialized judicial panels, and the procedural integration of sharīʿah-based assessments into bankruptcy proceedings. These reforms are essential to align Indonesia’s legal infrastructure with its Islamic finance sector, ensuring substantive justice, restoring stakeholder confidence, and fostering sustainable growth.References
Ahsan, A. (2025). Transcending Ibn Rushd’s methods of reasoning. Asian Philosophy, 35(3), 236–268. https://doi.org/10.1080/09552367.2024.2403816
Alsayyed, M. A. (2025). Ibn Rushd on Miracles: Between Natural Law and Public Belief. Religions, 16(12), 1516. https://doi.org/10.3390/rel16121516
Amrizal, Agustina, Y., & Hardi. (2025). Preventing Bankruptcy of Insurance Companies in IndonesiaUsing The COSO Framework Approach (Case Study of AJB Bumiputra). International Journal of Accounting and Economics Studies, 12(5), 908–917. https://doi.org/10.14419/0kb43j39
Anindra, C. F. (2022). Implementation of Curator’s Authority to Filing Actio Pauliana Suit (Study of Case Verdict Number 01/Pdt.Sus/ActioPauliana/2016/PN.Niaga.Jkt.Pst). Al-Risalah: Forum Kajian Hukum Dan Sosial Kemasyarakatan, 22(1), 61–77. https://doi.org/10.30631/alrisalah.v22i1.872
Anwar, M. K., Ridlwan, A. A., & Laili, W. N. R. (2023). The Role of Baitul Maal wat Tamwil in Empowering Msmes in Indonesia: a Study of Indonesian Islamic Microfinance Institutions. International Journal of Professional Business Review, 8(4), e0913. https://doi.org/10.26668/businessreview/2023.v8i4.913
Arfan, A., Arfan, I. A., Alkoli, A., & Ramadhita, R. (2024). The implementation of Maqashid Sharia: heterogeneity of scholars’ fatwas towards Islamic banking contracts. Legality : Jurnal Ilmiah Hukum, 32(1), 105–128. https://doi.org/10.22219/ljih.v32i1.32170
Auda, J. (2008). Maqāṣid al-Sharīʿah as Philosophy of Islamic Law: A Systems Approach. In International Institute of Islamic Thought. International Institute of Islamic Thought (IIIT).
Basri, H., Santiago, F., Zuwanda, R., Yusuf, H., & Samiyono, S. (2024). Bankruptcy Legal System Reform in Settlement of Debtors’ Debt According to the Bankruptcy law. Nagari Law Review, 7(3), 567. https://doi.org/10.25077/nalrev.v.7.i.3.p.567-577.2024
Batool, R. (2025). Regulatory Challenges in Sharīʿah Governance in Indonesia. https://doi.org/10.2139/ssrn.5258074
bin Md Nor, A. H., Muneeza, A., & Mohsin, M. (2025). What is the insolvency regime applied under Shariah for Islamic banks? International Journal of Law and Management, 67(1), 56–77. https://doi.org/10.1108/IJLMA-08-2023-0191
Ciaptacz, J. (2021). Actio pauliana under the Brussels Ia Regulation – a challenge for principles, objectives and policies of EU private international law. Journal of Private International Law, 17(3), 497–523. https://doi.org/10.1080/17441048.2021.1971833
Djumadi, Arzal Syah, Hamida, Mujahidin, & Kamiruddin. (2025). Critical Review of Murābaḥah Financing in Contemporary Islamic Banking: A Maqāṣid al-Sharī‘ah Perspective. MILRev: Metro Islamic Law Review, 4(2), 1152–1188. https://doi.org/10.32332/milrev.v4i2.11087
Dusuki, A. W., Yaacob, H., & Hussain, L. (2012). Insolvency Law in Malaysia and the Adjudication Order ( Taflīs ) on a Bankrupt in Islamic Finance : Similarities and Differences. ISRA International Journal of Islamic Finance, 4(2), 143–148. https://doi.org/10.12816/0002751
Ege, R. (2017). The concept of “lawfulness” in economic matters. Reading Ibn Rushd (Averroes). The European Journal of the History of Economic Thought, 24(4), 670–688. https://doi.org/10.1080/09672567.2017.1332665
Fadul, O. E. O., Abdalla, Y. A., Sarea, A., & Khalid, A. A. (2024). The Concept of Ijarah and Ijarah Muntahia Bittamleek in Sudanese Islamic Banks. In Studies in Systems, Decision and Control (pp. 541–549). https://doi.org/10.1007/978-3-031-43490-7_40
Firdaus, A. N., & Riyadi, A. K. (2025). The Legitimacy of Rational Interpretation between Ibn Taymiyyah and Ibn Rushd. Jurnal Kawakib, 6(2), 129–152. https://doi.org/10.24036/kwkib.v6i1.298
Gutiérrez Pérez, E. (2024). La acción pauliana vs. El delito de alzamiento de bienes: ¿Una cuestión de “indignación” del acreedor? InDret, 1, 175–209. https://doi.org/10.31009/InDret.2024.i1.05
Haerudin, Fajri, A., Shukor, S. A., & Wibowo, K. A. (2023). The Future Growth for Islamic Microfinance in Indonesia: Baitul Maal Wat Tamwil Domains. International Journal of Professional Business Review, 8(7), e01632. https://doi.org/10.26668/businessreview/2023.v8i7.1632
Haryanto, H., & Calvin, J. (2023). Actio Pauliana Sebagai Upaya Kurator Dalam Kepailitan Berdasarkan Putusan Nomor 61 PK/Pdt.Sus-Pailit/2015. Binamulia Hukum, 10(1), 1–14. https://doi.org/10.37893/jbh.v10i1.373
Hassan, M. K., Kazak, H., Öner, M. H., Akcan, A. T., & Tekdogan, O. F. (2026). The impact of sukuk issuances on liquidity, profitability, and asset quality of Islamic banks. Research in International Business and Finance, 81, 103158. https://doi.org/10.1016/j.ribaf.2025.103158
Hussein, T., Samir, B., & Al Astal, A. Y. M. (2024). Exploring Islamic and Conventional Financial Banking Development and Economic Growth: A Systematic Review. In Studies in Systems, Decision and Control (pp. 841–851). https://doi.org/10.1007/978-3-031-70399-7_65
Jiménez Gómez, B. S. (2019). Actio Pauliana And International Jurisdiction. Cuadernos de Derecho Transnacional, 11(1), 791. https://doi.org/10.20318/cdt.2019.4652
Johan, Z. J., Hussain, M. Z., Mohd, R., & Kamaruddin, B. H. (2020). Muslims and non-Muslims intention to hold Shariah-compliant credit cards: a SmartPLS approach. Journal of Islamic Marketing, 12(9), 1751–1785. https://doi.org/10.1108/JIMA-12-2019-0270
Kadir, A., & Sabirin, A. (2025). The Immediate Bankruptcy Decision: The Role of Curators and Supervisory Judges in Ensuring Justice and Legal Certainty. Jurnal Hukum Bisnis Bonum Commune, 77–94. https://doi.org/10.30996/jhbbc.v8i1.12437
Kurniawan, I. D., Suwadi, P., Soehartono, S., & Fernades, A. (2025). Legal Frameworks and Advocacy in Bankruptcy Restructuring: A Comparative Analysis of Financial Service Authorities in Indonesia and the United States. Indonesian Journal of Advocacy and Legal Services, 7(1), 255–290. https://doi.org/10.15294/ijals.v7i1.13909
Le, T. D., Ho, T. H., Nguyen, D. T., & Ngo, T. (2022). A cross-country analysis on diversification, Sukuk investment, and the performance of Islamic banking systems under the COVID-19 pandemic. Heliyon, 8(3). https://doi.org/10.1016/j.heliyon.2022.e09106
Liu, Y., & Li, Z. (2025). Establishment of bankruptcy courts and corporate investment decisions. International Review of Economics & Finance, 101, 104195. https://doi.org/10.1016/j.iref.2025.104195
Liu, Y., & Shen, X. (2025). Bankruptcy law enforcement and corporate digital transformation: evidence from a quasi-natural experiment in China. Applied Economics, 57(39), 6044–6060. https://doi.org/10.1080/00036846.2024.2379509
Marpi, Y., Pujiyono, P., & Purwadi, H. (2023). The Implementation of Actio Pauliana Creditor Law Bankruptcy Boedel Dispute Process to Achieve Substantive Justice. Jurnal IUS Kajian Hukum Dan Keadilan, 11(3), 528–538. https://doi.org/10.29303/ius.v11i3.1305
Marsetiaji, M., Arif Khan, M. D., & Hidayat. (2025). The Principles of Business Continuity and Public Interest in the Resolution of Sharia Bankruptcy Disputes. Golden Ratio of Data in Summary, 6(1), 01–18. https://doi.org/10.52970/grdis.v6i1.1766
Martin, S. S. (2021). Legal Consequences of Bankruptcy Towards Legal Position of Waqf Assets on Foundation. Jurnal Hukum Novelty, 12(01), 45. https://doi.org/10.26555/novelty.v12i01.a16990
Maruli, J. S. M. T., Eddy Damian, Bernard Nainggolan, Hulman Panjaitan, & Christopher J. Johnstone. (2025). From Failure to Future Reconstructing Intellectual Property in Bankruptcy Law. Journal of Human Rights, Culture and Legal System, 5(1), 279–318. https://doi.org/10.53955/jhcls.v5i1.569
Motzki, H. (2010). Chapter Three. The Prophet and the Debtors. A Ḥadīth Analysis under Scrutiny. In Analysing Muslim Traditions (pp. 125–208). BRILL. https://doi.org/10.1163/ej.9789004180499.i-504.19
Mularski, K., & Klaczak, P. (2022). The legal transaction by the debtor to the detriment of the creditor as the subject-matter of the actio Pauliana. Forum Prawnicze, 2(70), 3–28. https://doi.org/10.32082/fp.2(70).2022.870
Nazaritavakkoli, S., & Pasdar, Z. (2025). The Claim of Bankruptcy and Its Jurisprudential Effects: A Comparative Study of Islamic Denominations. Biannual Journal of Comparative Studies on the Schools of Jurisprudence and Its Principles, 8(1), 41–25. https://doi.org/10.22034/MFU.2025.142376.1512
Ningsih, A. S. (2025). Creditor Of Fiduciary Facing Bankruptcy, What Should They Do? Diponegoro Law Review, 10(1), 29–41. https://doi.org/10.14710/dilrev.10.1.2025.29-41
Prihasmoro, A., Sopyan, Y., Abdullah, R., & Sufiarina, S. (2024). Sharia Economic Bankruptcy Law (al-Taflis) and the Dualism of Court Competency in Indonesia. JURIS (Jurnal Ilmiah Syariah), 23(2), 227–239. https://doi.org/10.31958/juris.v23i2.11045
Rammal, H. G., Pereira, V., Temouri, Y., Laker, B., Tarba, S., & Ferreira, J. J. (2025). The institutional development of Islamic finance in the Middle East: A post-colonial comparative perspective. Business History, 67(2), 395–412. https://doi.org/10.1080/00076791.2023.2233429
Rejeki, N. M. S. (2022a). Ketidakpastian Proses Pailit sebagai Upaya Hukum Penyelesaian Sengketa Ekonomi Syariah. Jurnal Hukum Dan Peradilan, 11(3), 453–476. https://doi.org/10.25216/jhp.11.3.2022.453-476
Rejeki, N. M. S. (2022b). Uncertainty On The Bankrupt Process As A Legal Means For Sharia Economic Dispute Settlement (Case Study of BMT Fisabilillah). Jurnal Hukum Dan Peradilan, 11(3), 453. https://doi.org/10.25216/jhp.11.3.2022.453-476
Rizal, Nengsih, I., Sari, C. I., Hayati, R. F., & Mutia, S. (2025). Inconsistency of Shariatization: Exploring The Implementation of Sharia Principles In Baitul Maal wa Tamwil. Al-Istinbath: Jurnal Hukum Islam, 10(1), 105–129. https://doi.org/10.29240/jhi.v10i1.11508
Ropiah, S. (2025). Implications of Islamic Law on Credit-Based Sales in Reducing Social and Economic Inequalities in Society. Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan, 12(1), 185. https://doi.org/10.29300/mzn.v12i1.7091
Rusdiyono, M. Y., & Mu’allim, A. (2022). Bankruptcy Settlement of Baitul Maal Wa Tamwil in Yogyakarta: An Islamic Law Perspective. Millah: Journal of Religious Studies, 21(2), 553–582. https://doi.org/10.20885/millah.vol21.iss2.art9
Rusyd, I. (2007). Biyadatul Mujtahid (2nd ed.). Pustaka Amani.
Sabri, F. A. (2012). Ibn Rusyd Dan Metode Ijtihâd-Nya Dalam Kitab Bidâyat Al-Mujtahid. AL-IHKAM: Jurnal Hukum & Pranata Sosial, 5(2), 183–198. https://doi.org/10.19105/al-lhkam.v5i2.289
Samavati, H. (2020). Bankruptcy in Ja’farī Jurisprudence. Turkish Journal of Shiite Studies, 2(2), 203–220. https://doi.org/10.48203/siader.811434
Silalahi, U., Lo, A., Chen, N. E., & Baretta, N. (2025). The Urgency of Applying Insolvency Test on General Corporate Bankruptcy under the Regime of Law Number 37 of 2004. SIGn Jurnal Hukum, 7(2), 886–900. https://doi.org/10.37276/sjh.v7i2.541
Supardin, M. I., Mubarok, J., Muslimin, J., Nasril, M., & Amir, R. (2025). LEGAL REASONING BY JUDGES IN THE DECISION OF THE RELIGIOUS COURT IN THE DKI JAKARTA AREA REGARDING SHARIA FINANCING. Al-Istinbath: Jurnal Hukum Islam, 10(1), 1–29. https://doi.org/10.29240/jhi.v10i1.10917
Thalib, P., Hajati, S., Kurniawan, F., & Aldiansyah, K. (2021). The Urgence Regulation Of Business Activities On Islamic Microfinance Institution According Law No. 1 Year 2013 Of Microfinance Institutions. Arena Hukum, 14(2), 207–221. https://doi.org/10.21776/ub.arenahukum.2021.01402.1
Wang, L., Huang, B., & Zuo, X. (2025). How does bankruptcy court establishment affect heterogeneous debt financing. Finance Research Letters, 84, 107647. https://doi.org/10.1016/j.frl.2025.107647
Wiguna, I. N., Andaretna, L. M., Budianto, M. C., & Vala, T. A. (2024). Legal Protection for Third Parties in Good Faith on Actio Pauliana Litigation in Bankruptcy Proceedings. Yuridika, 39(2), 181–210. https://doi.org/10.20473/ydk.v39i2.56057
Yuhelson, & Nur Hakim. (2025). Legal Protection of Secured Creditors in Contemporary Bankruptcy: A Comparative Study of Positive Law and Islamic Law. MILRev: Metro Islamic Law Review, 4(2), 1189–1214. https://doi.org/10.32332/milrev.v4i2.11518
Yulianto, Huda, M. K., & Khairandy, R. (2022). Application of the Principle of Justice in Settlement of Bankruptcy Application Cases in accordance with Law 37/ 2004 concerning Bankruptcy and PKPU. Croatian International Relations Review, XXVIII(89), 321–335. https://doi.org/10.2478/CIRR-2022-0019
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 yapiter - marpi

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).




