The phenomenon of cybercrime fraud that occurs in Malaysia has now become a hot topic of discussion. The Macau Scam is one of the online fraud syndicates happening in our nation right now. This is because it can be said that every day, there are victims who are involved in the modus operandi of this fraud syndicate. Due to the frequency of people who are too easily deceived by this syndicate’s modus operandi, Macau Scam every day becomes headlines in the newspaper. This causes people to be upset as fraud can happen to anyone if the public is not exposed or is not aware of this matter. There are various awareness campaigns that have been carried out by the authorities to reduce the risk of victim involvement in this fraud syndicate but there are still many more involved and show no reduction. Losing property because of being a victim of "scammers" who roam the internet, indirectly it has harmed modern society, especially Muslims today. This effort needs to be reviewed based on the syariah framework so that improvements can be made to reduce problems related to the cybercrime fraud. Therefore, this study will focus on the Macau Scam issue from the perspective of Maqasid Al-Syariah. The researcher uses a qualitative approach, which means that all information and data are obtained from reading articles, journals, newspapers, and many others. As a result of document analysis, the researcher found that in the context of the principles of Maqasid Al-Syariah, this Macau Scam clearly violates several main principles, namely Hifz Al-Mal, Hifz Al-Nafs, Hifz Al-Din and Hifz Al-Aql. Islam strictly prohibits all forms of fraud and dishonesty, as mentioned in Surah Al-Baqarah verse 282.

Sejarah dunia telah meperlihatkan bahawa di zaman keunggulan tamadun Islam, umat Islam telah mengamalkan budaya ilmu yang cukup hebat sehingga menjadi rujukan masyarakat dunia. Walau bagaimanapun, kegemilangan ini menjadi pudar berpunca daripada sikap umat Islam sendiri yang meninggalkan ajaran Islam dan hanya menerima pakai amalan taqlid semata-mata menggantikan amalan ijtihad. Hasilnya umat Islam menjadi semakin ketinggalan dan banyak permasalahan baharu berlaku dan tidak dapat diselesaikan. Menyedari perkara ini, di Malaysia, pihak kerajaan telah melakukan beberapa reformasi drastik terhadap sistem pengajian syariah itu sendiri baik dari segi kurikulum mahupun pendekatan yang digunakan. Hasilnya banyak institusi-institusi pengajian tinggi awam yang menawarkan program-program pengajian syariah telah ditubuhkan sebagai hasil langkah proaktif golongan intelektual Islam dan kerajaan di dalam menangani kehendak dan keperluan semasa. Namun demikian, graduangraduan yang dilahirkan kebanyakkannya lebih bersifat taqlidi dan masih tidak mampu untuk menangani ledakan permasalahan semasa yang melanda umat Islam. Sesetengah hukum yang diberikan pula kelihatan tidak holistik dan mengikuti metodologi sepatutnya sebagaimana yang diajarkan oleh Islam. Oleh yang demikian, kertas kerja yang menggunakan kaedah kualitatif ini akan membincangkan tentang apakah asas dan metodologi yang sepatutnya dikuasai dan dipegang oleh setiap graduan syariah bagi membolehkan mereka menyelesaikan dan mendepani permasalahan semasa. Kajian mendapati bahawa Islam sebenarnya telah menggariskan asas dan metodologi yang jelas sebagai panduan kepada mereka yang ingin memberikan sebarang hukum dalam usaha menyelesaikan sebarang isu dan permasalahan semasa yang dihadapi oleh umat Islam.

Hukuman merupakan penalti yang dikenakan ke atas seseorang yang telah disabitkan kesalahan jenayah oleh sesebuah mahkamah yang berkuasa. Hukuman adalah penting dalam usaha untuk mengekalkan keamanan dan mewujudkan suasana terkawal dalam sesebuah masyarakat dan negara. Dalam kes-kes jenayah berat, memang tidak dapat dinafikan bahawa hukuman berbentuk keseksaan wajar diberikan sebagai balasan atas perbuatan jahat yang telah dilakukan. Di Malaysia, selepas berlakunya penjajahan British ke atas Tanah Melayu, undang-undang Islam telah diberikan tafsiran dan bidang kuasa yang amat sempit. Pelaksanaannya kini, walaupun selepas 64 tahun negara beroleh kemerdekaan, masih lagi terbatas kepada hukuman berbentuk denda, sebat dan penjara seperti yang diperuntukkan di dalam Akta Mahkamah Syariah (Bidang kuasa Jenayah) 1965 (Disemak-1988) atau Akta 355. Walaupun peruntukan hukuman keseksaan di bawah Akta ini jauh lebih ringan berbanding perundangan sivil, pelaksanaannya seringkali mengundang kontroversi dan mendapat tentangan serta cemuhan yang tidak berkesudahan daripada pelbagai pihak termasuk daripada umat Islam sendiri. Tidak habis di situ, sebarang usaha bagi memperkasa undang-undang Jenayah Islam pasti akan mendapat pelbagai tentangan. Tindakan ini antaranya berpunca daripada salah faham tentang konsep sebenar hukuman keseksaan dalam perundangan syariah yang dilaksanakan serta ketidaksediaan pihak pelaksana. Justeru kertas kerja ini akan cuba memperbetulkan salah faham yang berlaku dengan mendatangkan otoriti dan justifikasi daripada al-Quran dan al-Sunnah sebagai usaha dalam meperkasa perundangan syariah negara agar ianya kekal relevan dengan suasana dan situasi semasa. Hasil kajian mendapati bahawa langkah-langkah tertentu perlu diambil segera oleh pihak-pihak berkaitan dalam usaha untuk memberi kefahaman kepada masyarakat agar salah faham ini dapat diatasi dan tidak menjejaskan imej Islam sebagai agama rasmi negara.

The United Arab Emirates has recently implemented many taxes, the latest of which is the value-added tax and the excise tax, which in turn has led to the diversity of taxes in the country, which leads some taxpayers to evade paying taxes or fraud in the data submitted to the competent authorities in order to 265 mislead them and camouflage the real amount of the tax base, which in turn requires the existence of a special legal system specialized in confronting and combating tax crimes, especially in terms of procedure and substance. Therefore, the problem of tax crimes is one of the most important problems that some countries suffer from, in addition to the prevailing view in some societies that whoever evades paying tax is a non-criminal person, but on the contrary, some consider him a successful person in his work, although those who evade paying tax are no different from other criminals in anything, as his crime is complete. The aim of the study is to clarify the role of Sharia and law in confronting tax evasion, so this study uses the descriptive, analytical and inductive approach by observing reality, sources, laws and the office approach to know the purposes of Sharia. After collecting the data, it will be analyzed to produce comprehensive and innovative research results. Among the results of this study are the following: Among the results of this study are the following: The UAE legislator stipulated a penalty for tax crime in the Tax Procedures Law and federal tax laws, the latest of which was the Value Added Tax Law and the Excise Tax Law .

Man is the icon of life and he is the focus of the world’s attention and the security authorities that provide public budgets for him to achieve well-being and comprehensive development for him, as all international and national organizations seek to preserve man and his right to life in a stable security. It was necessary to protect people from these heinous crimes, which is represented in the kidnapping and trafficking of the weak, as the main problem of research is to preserve these innocent people from the clutches of evil that hide behind computer screens, and the researcher is trying to help the security official in searching for the effectiveness of artificial intelligence applications in Combating that crime, the descriptive approach was followed by reviewing the concept of human trafficking, and the analytical approach was used in the research and exploration of the ways in which people are lured and kidnapped through technological channels and traded with them, and the use of the inductive approach was also addressed through the research and review of the research literature And sources and references that dealt with the same research topic. The research came out with a number of results, the most important of which is that the phenomenon of human trafficking is an existing phenomenon, and all peoples of the world suffer from it, not the UAE alone and according to how it is dealt with. And that artificial intelligence techniques and information technology can be part of the problem, as organized criminal groups can use artificial intelligence techniques and information technology to expand and facilitate their criminal activities in the areas of communications and financial deals and to recruit and exploit victims. Accordingly, the researchers recommend that the initiative take advantage of the use of other forms of Techniques and applications of artificial intelligence in the field of information and communication technology to create information databases by following up, studying and analyzing developments related to the problem of human trafficking and exchanging them with the concerned authorities.

In view of the increase in financial and commercial activity in the country in recent years resulting from economic openness and the consequent complexity of laws and regulations that regulate the process of combating smuggling of all kinds and complexity, and the opportunities that this provides for those who do not observe the sanctity of the law to tamper with security and the national economy, and the requirements to combat this epidemic of preparing cadres armed with legal thought to stand and be stationed on the first line of defense and in defense of the country's soil, security and economy, we have worked hard to lay the foundations of the theory of customs smuggling. In the light of jurisprudence and the judiciary and their departure from the rules of criminal jurisdiction . The aim of the study is to clarify the role of Sharia and law in confronting customs smuggling, so this study uses the descriptive, analytical and inductive approach by observing reality, sources, laws and the office approach to know the purposes of Sharia. After collecting the data, it will be analyzed to produce comprehensive and innovative research results. Among the results of this study are the following: The UAE Customs Law regulates the punishment of customs smuggling crimes through administrative procedures in the first place and then to the competent judiciary .