“PERSPEKTIF FILSAFAT HUKUM ISLAM TERHADAP PENGENAAN TARIF BEA MASUK PRODUK BAHAN PANGAN PERTANIAN IMPOR”

The surge in food imports in Indonesia is increasingly evident, imports of Cereal products (rice, corn, wheat) by 50.1 percent in 2014. These conditions are inseparable from government policies related to the imposition of import duties on imported goods. The import duty policy is influenced by international agreements, both bilateral and multilateral. As a member of the WTO / GATT, Indonesia is required to apply the MFF (Most Favored Nation) principle as its main principle. The main objective of the import duty tariff as well as state revenue is to provide protection for domestic production and encourage the growth of the industry. This study wants to reveal whether the application of the import duty tariff policy in Indonesia is in accordance with the principle of maqashid sharia or not. This study uses a normative research method with the maqaṣid sharia approach as part of the philosophy of Islamic law. Jaser Auda divides the maqashid into 3 categories namely maqashid āmmah, maqashid, khõṣṣoh, and maqashid juz'iyah. Maqāṣid „āmmah in the imposition of import duty tariffs, namely justice, welfare and human rights. The Maqāṣid khõṣṣoh is an equal opportunity for everyone to produce. Maqāṣid juz‟iyyah which is protection of domestic food products. The results of this study indicate that the import duty policy is almost in accordance with the principle of maqashid sharia. In terms of the set tariff rates it has not shown that the tariff aims to protect production and encourage the growth of the domestic industry. The purpose and principle of the import duty tariff is also not yet used as a benchmark for determining the amount of the tariff or for binding on an agreement or international agreement. The results of this study indicate that the policy on the imposition of import duties on food import tariffs has not been able to be referred to in accordance with maqāṣid juz‟iyyah because it has not met the indicators of protection for imported food products.