The living Law in Indonesian society consists of Customary Law and Islamic Law. As stated by Soepomo, customary law is the living law because it embodies the natural feeling of life of the people. By its nature, customary law continues to grow and develop in society (Sudiyat, 1991). Customary law in society takes various forms, but the most common is unwritten law (ius nonscriptum) (Wiranata, 2005).

In the literature research by (Vollenhoven et al., 2013), it was stated that the indigenous peoples living in Indonesia, for hundreds of years before the arrival of the Dutch, have had and lived in their legal system. The indigenous legal system is known as customary law (Soemadiningrat, 2001). Even according to (Soekanto, 2001), the process of forming customary law can be seen from a sociological aspect because in principle humans cannot live alone and need other humans since humans are social creatures and have instincts (Firman & Ahmad, 2015). Because human life requires other humans, every human will interact with other humans. From this experience, a value system will be obtained. A value system will be obtained that can be considered a good thing and a bad thing.

This value system will give birth to a mindset/assumption that will lead to a tendency to do or not do. If this attitude tends to act, the behaviour will arise. A collection of repetitive behaviours can be born/abstracted into a norm, a behavioural guide for action. These norms can be divided into personal norms, namely trust and decency and interpersonal norms, namely decency and law (the sanctions are forcing). Indonesia is a country that adheres to the Continental European Legal System or Civil Law or Rechtsstaat (Hamzani & Irwan, 2020). This system can be seen from history and legal politics, sources of law, and the law enforcement system. However, the formation of laws and regulations that apply in Indonesia is still influenced by the customary law system and the Islamic legal system (Raharjo, 2016).

Islamic Law was only known after the spread of Islam in Indonesia. As for the time of his arrival, historians have no agreement. Some say that Islam came to Indonesia in the 1st century AD or the 7th century AD (Rahman, 2021) while others said it was on the 13th century AD (Karim, 2018). However, after Islam came to Indonesia, Islamic Law was followed and implemented by the followers of Islam in this archipelago (M. Ali, 2013). After Islam entered Indonesia, many kingdoms turned into Islamic kingdoms / Islamic sultanates. Since then, Islamic Law has been implemented, both normatively - culturally and juridically – formally (Hamzani & Irwan, 2020).

The law that applies in Indonesia contains a transcendental and horizontal dimension (Riyanti, 2021). This means the law may be separate from the first precepts of Pancasila or the Act above it, namely the 1945 Constitution. The relationship influences the values of the style and content of the applicable law in Indonesia (Hamzani & Irwan, 2020).

The first precepts in Pancasila are the philosophy of the Indonesian state. The Muslim community in Indonesia must submit to the values of Belief in the One and Only God and not ignore Islamic law. (Tahmid & Fautanu, 2021). Thus, in a state based on Pancasila law, one of the sources of national Law is Islamic law. Therefore, Islamic Law can apply juridically, regulating human relations with other humans or humans with objects. This section becomes a positive law whose implementation is regulated by the state (Mardani, 2012).

Customary Law and Islamic Law are laws for native Indonesians, and they are equated with the natives. The situation was regulated by the Dutch East Indies government in the past, from 1854 until they left Indonesia in 1942 (Ali, 2013). Since it arrived in Indonesia, Islamic Law has been classified as living law. This phenomenon is not due to the religious entity embraced by the Indonesian population. However, in several areas, the application of Islamic Law has become part of the community's traditions (customs) and considered as sacred.

The existence of Customary Law and Islamic Law in Indonesia has given rise to several theories, including the Receptie in a Complex Theory introduced by Lodewijk Willem Christian Van Den Berg (1845-1927) (Praja, 2009). According to this theory, the law that applies in Indonesia for native Indonesians is the law of their religion, namely Islamic Law. Then this theory was opposed by Christian Snouck Hurgonje with his Receptie theory. The applicable law in Indonesia is not Islamic law, but customary law. Islamic Law only has power if it is accepted as customary law (Ahmad, 2006).

After Indonesia became independent, Pancasila and the 1945 Constitution was established as a source of law. A new theory emerged that rejected the previous Dutch colonial era (Wahid & Rumaidi, 2001). The theory is the Receptie Exit Theory proposed by Hazairin, that the Receptie Theory must exit from the Indonesian national legal theory because this theory contradicts the Qur'an and the Sunnah of the Prophet SAW (Hazairin, 1974). Then the Receptie Exit Theory was developed by Sayuti Thalib with his theory of Reception a Contrario, that Islamic Law that applies to the people is their religious law, customary law only applies if it does not conflict with religious law (Thalib, 1985) (Fuad, 2005).

Some Islamic law is unwritten, and some are written (Jaenudin, 2017) (Musa, 2018). Written Islamic law is called taqnin. Taqnin is binding, temporary, and has sanctions. In Indonesia, taqnin has existed since the founding of the Indonesian nation. Taqnin is an idea to include the obligation to implement the Shari'a for adherents of Islam (Jaenudin, 2017). Some of the Islamic law has been accommodated by the birth of various regulations originating from Islamic law, such as laws concerning marriage, zakat, waqf, pilgrimage, sharia banking, sharia securities, and halal product guarantees (Hamzani & Irwan, 2020). As for unwritten Islamic Law, it is Islamic law that is obeyed by Muslims, such as Islamic Law on society that is still contained in the Qur'an, Hadith, and books of fiqh, including in the form of Fatwa DSN-MUI.

Fatwa is the result of the thoughts of scholars to answer contemporary problems that arise at this time, but there are no strict legal provisions either in the Qur'an or in the Hadith. (Ambarwati, 2021). Fatwas are issued by the Indonesian Ulema Council (MUI), an institution established by the government that has the authority to answer and determine the legal status of cases related to Islamic law (Hanif, 2019).

Currently, halal tourism already has a DSN-MUI fatwa (Amiruddin, 2022). This Fatwa considers that the sharia-based tourism sector is growing in Indonesia. The implementation of halal tourism does not yet have a particular legal umbrella, so the DSN - MUI needs to issue a fatwa so that entrepreneurs and consumers of halal tourism can use it. Based on a study of the arguments of the Qur'an, hadith, fiqh rules, and the opinions of scholars, finally, a fatwa on halal tourism was formed under Number 108/DSN-MUI/X/2016 concerning Guidelines for the Implementation of Tourism Based on Sharia Principles.

The Fatwa on the implementation of halal tourism contains general provisions for halal tourism, legal provisions, general principles for implementing halal tourism, the parties' peace, and the contract between the parties. In addition, there are provisions on sharia hotels, provisions regarding tourists, provisions on tourist destinations, provisions on spas, saunas and massages, provisions on halal travel agencies, and provisions on halal tour guides. This Fatwa closes with an explanation that if there is a dispute between the parties, the settlement is carried out through a dispute resolution institution based on sharia if an agreement is not reached through deliberation.

According to Hans Kelsen, legal effectiveness is related to legal validity. Legal validity means that legal norms must be binding. Communities must obey and apply legal norms in their social life. In comparison, effectiveness is the ability of the organization to carry out its duties and functions. Legal effectiveness means that legal goals or objectives can be achieved as planned (Siregar, 2018). According to Soerjono Soekanto, if someone says that the rule of law succeeds or fails to achieve its goals. It is usually measured whether its influence succeeds in regulating certain attitudes or behaviors so that they are in line with the goals or not (Ahadi, 2022) (Djaenab, 2018). Therefore, the operation of the law in society is expected so that the law works according to its function . There are several factors that can affect the law implementation in society which are: 1) Legal Rules; 2) Law Enforcement; 3) Facilities and 4) Public Awareness (Z. Ali, 2009).

The Law must be proven by three things: a) the Rule of Law applies juridically; b) the Rule of Law applies sociologically; and c) the Rule of Law applies philosophically. The rule of law is an instrument for determining whether the law works or not. Because: 1) if the Rule of Law only applies juridically, then there is a possibility that the rule is a dead rule; 2) if it only applies sociologically in the sense of the theory of power, then the rule becomes a coercive rule; 3) if it only applies philosophically, then the rule may be only an aspired law (ius constituentum). Based on three aspects mentioned above, the elaboration below analys Indonesian law for halal tourism.

a. Juridical Basis

The juridical basis is the legal provisions that form the basis for making laws and regulations. The juridical basis consists of a formal juridical basis and a material juridical basis. The formal juridical basis is the basis that comes from other laws and regulations that give authority to an institution/agency to make specific legal rules. In contrast, the material juridical basis is the legal basis regulating the problem (object). A juridical basis is essential for regulating a statutory regulation so that there is no legal conflict or legal conflict with the statutory regulations above it. The law must meet the juridical basis to prevent the occurrence of overlapping laws and regulations between similar laws and regulations. In addition, the juridical basis can avoid disharmony and inconsistency between regulation and other related regulations. Disharmony between laws and regulations will reduce the effectiveness of the legislation in question.

The formal juridical basis for establishing halal tourism law in Indonesia is the 1945 Constitution Article 28 J. That article explains that everyone is obliged to respect other human rights so that society, nation, and State can be well organized. Apart from that, the article also explains that everyone must comply with the limitations set by law to guarantee recognition and respect for the rights and freedoms of others in terms of morals, religious values, security, and public order. Article 29 explains that the State of Indonesia is based on Belief in the One and Only God. Thus, the State guarantees the freedom of citizens to embrace and worship according to their religion.

The material foundation for the formation of halal tourism laws in Indonesia is Law Number 33 of 2014 concerning Halal Product Guarantee. The law explains that products that must be halal certified in Indonesia consist of goods and services. The goods in question relate to food, beverages, medicines, cosmetics, biological products, genetic engineering products, and goods used by the public. However, about services, it needs to be clarified what services are meant by the law. Law Number 33 of 2014 does not explicitly regulate halal tourism. The law is a general regulation relating to halal products. The product categories mentioned in this Act also do not mention halal tourism. However, halal food and beverage products are part of the implementation of halal tourism. Therefore, Law Number 33 of 2014 can be used as the juridical basis of the halal tourism law.

b. Philosophical Foundation

The philosophical foundation examines life, culture, religious beliefs, legal philosophy, legal awareness, customs, and nationalism. In law formation, the philosophical basis must be an identity that appears. The former must be aware of the view of the life of the local community, which is reflected in the culture of the community. The philosophical foundation must also be a source of moral and religious beliefs held by the community, legal ideas or philosophy adopted by the community, including the legal awareness of the community, as well as in the context of Republic of Indonesia. The philosophical basis is related to rechtsidee (legal ideals) or what they expect in the law, including to ensure justice, order, welfare, etc.. Philosophy also means regarding the view of the nature of things. The law is expected to reflect this value system to realize it in people's behaviour. Some values are allowed to live in society, so every statutory regulation must capture them. However, sometimes the value system has been well summarized in philosophical theories and official doctrines (Pancasila).

One Supreme God (Ketuhanan Yang Maha Esa) philosophically shows that all state frameworks must be based on the view that everything in this world follows the highest wisdom of the universe. Indonesian people want to show that no human can stand above other humans through the first principle. All humans are equal (egalitarian). Belief in One Supreme God (Ketuhanan Yang Maha Esa) shows that the Indonesian people believe that there is only one God regardless of religion. Therefore, all existing regulations in Indonesia must be oriented to one God.

In the philosophy of Islamic Law, the principle of monotheism is known, which is part of the principles of Islamic Law (Praja, 1995). The principle of Tawhid is the recognition of Muslims on the Oneness of God. Tawhid has the meaning of impressing, which means impressing God. This principle states that all human beings are under the same rule of Tawhid which is stated in the sentence La ilaha illa Allah (There is no God but Allah). This principle is taken from the words of Allah SWT, QS Ali Imran (3): 64. Based on this principle of monotheism, the implementation of Islamic Law is worship in the sense of human enslavement and his submission to God as proof of his gratitude to God.

Based on this principle of monotheism, the Indonesian Muslim community must always present Allah in every aspect of their life. The Muslim community believes that whatever he does in his daily life is always witnessed by Allah SWT and is included in charity. Therefore, implementing Islamic Law is an act of worship for Muslims. As a consequence of the Muslim faith in Islam, Muslims must carry out orders by Islamic Law, including in carrying out tourism.

Law Number 33 of 2014 was made to regulate products circulating in the Islamic community. These products must be certified halal. This law is the legal ideal of the Indonesian people towards halal products. This law also provides legal justice because the Indonesian Muslim community does not need to hesitate and be afraid that the products in circulation are certified halal. The products in circulation can be classified into halal and non-halal products. Through this regulation, the categorization must be marked with a label. Later, Muslim and non-Muslim communities will know which product categories are purchased, consumed, and used.

Law Number 33 of 2014 does provide legal justice for the Muslim community, but not for tourism managers. Even in the implementation of tourism, halal products will always be part of the tourism component. However, the main components of halal tourism are services and services. In-Law Number 33 of 2014, how halal services must be carried out is not explained. Whereas the Muslim community who manages tourism wants a law that regulates it so that what they do is correct based on the views of Islamic Law and National Law.

From a sociological point of view, the law must be accepted voluntarily and happily by the community, meaning that the law can live in society. If the community can accept it well, then the law is considered right and good (Mardjono, 2001). Thus, legal law must also benefit the community because the law is made to benefit the community. Indonesian society (the living law) consists of Customary Law and Islamic Law. As stated by Soepomo, customary law is the living law because it embodies the natural feeling of life of the people. By its nature, customary law continues to grow and develop into society itself (Sudiyat, 1991).

c. Sociological Foundation

Legal norms can be implemented by accommodating social practices in society. According to Johnson, the law needs to build a relationship with society. If social law is more robust and advanced than individual law, society can quickly implement the law. (Johnson, 2006). The law must accommodate the aspirations of society towards the law itself. Thus, the purpose of the law is not only to provide legal certainty or justice but what is more important is that the law can provide benefit/benefit for society (Darmodiharjo & Shidarta, 2006).

The benefit of law teaches that good law is the law that benefits society so that prosperity is created. The author still believes that the benefit of the law is the most crucial goal in law, in addition to justice and legal certainty. Based on the purpose of the law, it means that the law has a specific purpose that is not only oriented to individual humans but also to social life and the state. Thus, based on its purpose and function, the law has a target to be achieved.

Law Number 33 of 2014 has legal benefits for the Muslim community in Indonesia. The benefits provided by the Halal Product Guarantee Act are numerous, especially in terms of halal product certification. This law explains how the process and flow of halal certification on products. Even though this law, institutions are established that will specifically handle the halal certification process for products circulating in Indonesian society. Through this regulation, the government is very serious about halal certification on products so that Muslim communities in Indonesia feel safe and comfortable.

The effectiveness of the law does not only depend on elements of legal substance alone. However, it is also determined by two other elements of the legal system, namely elements of legal structure and legal culture. Elements of structure include institutions and law enforcement officers. At the same time, elements of legal culture include opinions, habits, ways of thinking and ways of acting, both from law enforcement officers and from citizens (Ali, 2002).

The effectiveness of the law can be known by measuring the extent to which the legal rules are complied with or not complied with. Several factors may affect the effectiveness of law in society, including the implementation of the role, authority, and functions of law enforcement professionally and optimally in carrying out their duties and enforcing regulations. The effectiveness of the law is indeed more specific. Therefore, specific measurements are also needed so that they can be measured (Ali, 2010).

Law enforcement is one component of the legal system proposed by Friedman, namely the legal structure. Friedman describes the legal structure as a "driver" that allows the legal system to work in actual society. Law enforcement officers have a strategic and significant function in enforcing the law. It is reflected in law enforcement officers are one of the most significant elements in law enforcement. Even according to Daniel S. Lev, as quoted by (Soekanto, 2002), what becomes law is the daily practice of legal officials. If legal officials, including judges, prosecutors, advocates, police and government employees in general, change, the law has changed, even though the law is the same as before.

The legal structure is a framework or series of legal systems which survives or give some form and limitation to the whole. In Indonesia, the legal structure includes law enforcement institutions, such as the police, prosecutors and courts (Leatemia, 2019). The legal structure is defined as a framework or framework that gives shape and boundaries to the legal system. The elements of the legal structure are the executive, legislative and judicial bodies. The executive body is composed of the president and his assistants. Legislative institutions are composed of various equipment (leaders, commissions, special committees, etc). Meanwhile, the judiciary consists of the composition Supreme Court, the division of general courts, and special courts.

The executive body in the legal structure of halal tourism consists of the President, Vice President, Minister of Tourism, Minister of Education and Culture, Minister of Agrarian and Spatial Planning, and Minister of Religion. While the legislative body consists of the House of Representatives and the judicial body is the Religious Courts, which consists of religious judges, there are also prosecutors, police and advocates. In addition, the legal structure of halal tourism also consists of the Creative Economy Agency, the Tourism and Culture Office of each Province and City, the Indonesian Tourism Industry Association, the Indonesian Ulema Council (MUI), the Halal Product Assurance Agency (BPJPH), the Halal Inspection Agency and the Halal Auditor.

The law gives a mandate to every state institution so that law enforcers can carry out their duties and obligations properly and correctly (Sadjijono, 2007). Law enforcement must be carried out responsibly so people can feel the real impact of implementing a law enforcement system. Thus, peace can be created for the whole community (Arliman, 2015). Therefore, someone who has a specific position is usually called a role holder.

The problem of the role is considered necessary because the discussion about law enforcement is more focused on discretion (consideration). Thus, discretion involves making decisions not strictly bound by law, where personal judgment also plays a role. In law enforcement, discretion is significant because (Soekanto, 2018): a) There are no laws and regulations that are so complete that they can regulate all human behaviour; b) delays in adapting legislation to developments in society, so that it will create uncertainty; c) Lack of costs for implementing legislation as desired by the legislators; and d) There are individual cases that require special handling.

Indonesia, as a developing country, no matter how many laws are regenerated, the authority of the law cannot be guaranteed to be realized if the implementers of the law themselves are still violating the law that should be enforced. Simply put, the law that has authority is the law that is obeyed, not the law that is feared. There is a good correlation between lawmakers and legal targets. Authorizing the law or restoring legal identity is not as easy as turning the palm. A balance of rulers is needed to stand at the middle point between humans who incidentally have emotions and laws that are only written (Aminanto, 2017).

Another critical factor in ensuring that existing laws are effective or not is the supporting facilities, especially physical facilities. In Indonesia, many regulations have been made but must be supported by adequate facilities. Likewise, halal tourism requires the support of complete and clean facilities. Therefore, before regulations are enacted, it should be ensured that the facilities are adequate. Provision of facilities can refer to whether the facilities already exist, if any, and whether these facilities are suitable for use. If the facility does not yet exist, it must be held first (Ali, 2009).

Many facilities are not adequate in halal tourism. Halal tourism destinations are the same destinations as tourism in general. However, these destinations must be equipped with Muslim-friendly facilities in halal tourism. The place of prayer has the most crucial role. However, not all destinations have places of prayer, incredibly comfortable and clean places. Likewise with toilets and ablution places. Almost all tourist destinations have toilets, but not in ablution places. In addition, the cleanliness and comfort of Muslim-friendly facilities are of the utmost importance.

Often the Muslim community in Indonesia understands the meaning of halal is only related to food. Even though, as Muslims, everything we use and do is lawful. Many components must be met in implementing halal tourism, including sharia hotels, halal restaurants, halal travel, halal tour guides, and halal spas and massages. These components must be certified halal to ensure that the activity is a halal tourism activity.

The top ten halal tourism destinations for the Government of Indonesia are custom and culturally areas, or the majority of their population is Muslim. Meanwhile, Bali, famous for its natural beauty and attracting visitors worldwide, is difficult to become a halal tourist destination because its customary, culture, and the majority of the population of Bali is Hindu. Balinese people are too afraid of the word "halal". If the beauty of Bali's tourist destinations can be added with more Muslim-friendly facilities and services, Indonesian tourism will increase.

Halal tourism is tourism with Muslim-friendly facilities and services. Not specifically for Muslims, but tourism with services that are healthier, cleaner, comfortable, beautiful, and of course halal. Indeed, there needs to be a separation between more Muslim-friendly entertainment, halal food and drink, and halal spa and massage. The most important of all is the cleanliness of the facilities and facilities for worship and tourism. Entertainment, restaurants and spas only need to include or separate what is halal and what is not. Nevertheless, cleanliness is an absolute thing that managers must do because Islam loves cleanliness and is even part of the human faith.

Law Number 33 of 2014 concerning Halal Product Guarantee does not explain how the requirements must be met in organizing halal tourism. What kind of facilities and services is the tour categorized as halal tourism. Therefore, halal tourism requires a law that regulates explicitly halal tourism activities. Based on observations made by researchers on sharia hotels in the Bandung area and tourist destinations in Pangandaran, they agreed that the DSN-MUI Fatwa Number 108/DSN-MUI/X/2016 be transformed into law. In addition, the Halal Tourism Law must later explain that Muslim-friendly facilities and services must meet the criteria for being clean, healthy, comfortable, beautiful, and halal.

Public awareness of complying with laws and regulations is the most critical factor. Thus, public compliance with the law itself is an indicator of its functioning. The greater social control in the form of custom and religion, the smaller the role of law. For the public to always have legal awareness, there must be efforts made by law enforcers, such as legal counseling, exemplary leaders, and law enforcers, as well as proper institutionalization (Ali, 2009).

The author conducted interviews with several respondents, such as sharia hotel managers in Bandung, managers of tourist destinations in Pangandaran, Halal restaurants in Bogor and Ternate, and several tourists. The result is that the respondents are not even aware of Law Number 33 of 2014 concerning Halal Product Guarantee. Several respondents are more aware of the DSN – MUI Fatwa Number 108/DSN-MUI/X/2016. However, the respondents also do not realize that their tourism has a legal umbrella. Organizing tourism, for example, what the respondents did was to follow the customs that apply in the area compared to following the law.

The DSN – MUI Fatwa position has become even more unclear because the Fatwa is only a legal opinion. Moreover, the content of the Fatwa uses the term sharia tourism, which for them is more frightening. Therefore, the authors agree more on using "halal tourism" than "sharia tourism" because halal tourism will not change the customs and culture of local tourist destinations, only adding more Muslim-friendly facilities and services. Such awareness is not yet known by tour managers, restaurants, travel, guides, even spas and massages.

How will they implement the Act if the halal tourism managers do not know a legal umbrella for halal tourism in Law Number 33 of 2014 on Halal Product Guarantee? The respondents were more aware of the DSN – MUI Fatwa, but the content of the Fatwa and the nature of the Fatwa caused the respondents not to follow the Fatwa rules. Cases like this occur in some regions, but almost all regions will respond differently. Halal tourism is considered religious tourism intended for Muslims only, even though Indonesia has diverse religions.

The thoughts of the people themselves narrow halal tourism. There are no guidelines or regulations that can straighten public awareness of halal tourism laws. Even so, the respondents agreed that the DSN-MUI Fatwa could be transformed into law. It is hoped that the rules for halal tourism will be more straightforward and more comprehensive. However, there are points in the DSN-MUI Fatwa that need to be changed so that halal tourism is not impressed as Muslim religious tourism. Islamic Law can contribute to national law if the DSN-MUI Fatwa can be transformed into law. In addition, customary law can also be harmonized into the Tourism Law.

Islamic Law and customary Law are two laws that live in Indonesian society. Both are also legal sources of national law. If the Halal Tourism Law can be sourced from Islamic Law and customary Law, the law will be perfect. The community will be more aware of the law. They can apply it in travelling activities, managing tours, managing hotels, managing restaurants, managing travel, and managing spas and massages that are by legal regulations but do not come out of the customs and culture of each blood. Halal tourism will attract not only domestic tourists but also foreign tourists.