Model Pengujian Substansi Akad dalam Transaksi Cash Out PayLater Melalui QRIS: Integrasi Fikih Muamalah, Maqasid Al-Syari‘ah, dan Perlindungan Konsumen

Abstract

The development of Buy Now, Pay Later (BNPL) services integrated with the Quick Response Code Indonesian Standard (QRIS) raises legal issues when deferred payment facilities are used to obtain cash through transactions that do not reflect the actual purchase of goods or services. This study aims to formulate a model for examining the substance of contracts in cash-out PayLater transactions through QRIS by integrating Islamic commercial jurisprudence (fiqh muamalah), maqasid al-shari‘ah, and consumer protection. This study employs a normative legal research method using statutory and conceptual approaches. Legal materials are analyzed qualitatively through an examination of regulations, fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), Islamic economic law literature, and previous studies. The analysis produces a four-stage examination model, consisting of transaction substance identification, assessment of the structure and validity of the contract, evaluation based on the objectives of Islamic law, and assessment of transparency and consumer protection. This model positions the substance of the legal relationship as the primary basis for legal assessment, meaning that the use of QRIS or the designation of a product as PayLater does not solely determine the legal status of a transaction. This study proposes a normative analytical framework that requires further application and testing in specific cases.