STUDI ANALISIS PROGRAM TAPERA DALAM PERSPEKTIF MAQAṢID SYARIAT

Abstract

The objective of this study is to analyze the Tapera (Public Housing Savings) policy and examine the implications of its implementation from the perspective of Maqaṣid Shariah. This research also aims to assess the element of public benefit (maslahah ‘ammah) contained within the Tapera policy and evaluate the extent to which its implementation aligns with the values of maqaṣid. Furthermore, the study seeks to identify an appropriate model of Tapera policy implementation that corresponds to maqaṣid shariah principles and to provide alternative policy recommendations that are fair and compliant with Islamic law, so that the program can truly guarantee the fulfillment of society’s basic needs in a just and beneficial manner. The method used in this thesis is qualitative, with a descriptive-analytical approach. This approach is chosen to thoroughly describe and analyze the wage deduction mechanism in the Tapera program through the lens of Maqaṣid Shariah, particularly in terms of benefit and social justice. Relevant data and theories are compiled and analyzed normatively to evaluate the conformity of the policy with the foundational principles of Islamic law.The findings indicate that although the Tapera policy is normatively founded on noble objectives and strong legal grounds for fulfilling the right to adequate housing, its implementation raises several issues when viewed through the perspective of Maqaṣid Shariah. It is therefore recommended that the Tapera policy be reconstructed by considering justice and participants’ economic capacity, especially for low-income earners, to avoid undue burdens. Fund management must also be transparent and accountable as an application of the principle of trust and to prevent gharar. The integration of Shariah values serves as a strategic step to ensure the alignment of the program's implementation with the aims of maqaṣid shariah.