Abstract
Regional Regulation (Perda) of West Tulang Bawang Regency Number 8 of 2024 concerning Regional Taxes and Levies stipulates the official parking retribution tariff for each vehicle category. This study aims to analyze the practice of parking fee determination at the Islamic Center of West Tulang Bawang Regency and review it from the perspective of Islamic Economic Law. This study uses a field research method with a qualitative approach. Data were obtained through interviews, observation, and documentation, then analyzed descriptively qualitatively using the theories of ijarah bi al-amal, maslahah mursalah, maqasid al-syariah, and Perda Number 8 of 2024. The results show that parking attendants at the Islamic Center consistently charge tariffs exceeding the official rate: two-wheeled vehicles up to Rp5,000 against the official Rp2,000, and four-wheeled vehicles up to Rp10,000 against the officialRp3,000, without official tickets. Analyzed through ijarah bi al-amal, this practice violates the requirements of clear wage (ujrah/ma'lum) and mutual consent (an taradhin), and contains elements of gharar and injustice (dzulm). Analyzed through maslahah mursalah and maqasid al-syariah, this practice generates mafsadah contrary to hifz al-mal and hifz al-din, and is inconsistent with Perda Number 8 of 2024, potentially constituting an unlawful levy detrimental to service users.
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