The Issues of Wa'ad IMBT in the Fatwa DSN MUI Based on Fiqhiyyah Rules

. This study discusses the concept and function of wa'ad in the DSN-MUI Fatwa No.85/DSN-MUI/XII/2012 concerning Wa'ad in Islamic Financial and Business Transactions, changing the contract from non-binding to binding nature. This study aims to analyze wa'ad law in IMBT in terms of its risks and benefits. This study uses data from the DSN-MUI Fatwa, Islamic jurisprudence, and other scientific papers. This study finds out that IMBT combines an ijarah contract (lease) with a sale-purchase contract or a grant. The ijarah contract, the sale, and the purchase contract are linked with an agreement. In principle, the legal status of fulfilling wa'ad in Islamic finance and business transactions is binding because it will provide benefits for the Islamic economic community, and there will be no financing problems. In the DSN-MUI fatwa, the concept of “Doing two lesser evils” is used in determining the fatwa regarding promises (wa'ad) in a transaction.


Introduction
MUI/XII/2012 Against Ijarah Muntahiyah Bittamlik Transactions", published by the Student Scientific Journal of FEB UniBraw in 2016. This research method is descriptive with a library study approach. The findings in this study indicate that the DSN-MUI Fatwa No. 85/DSN-MUI/XII/2012 is needed by transactions using Wa'ad, especially Ijarah Muntahiya bittamlik transactions, because they can bring benefits, namely legal certainty and guaranteeing the continuity of the contract.
Meanwhile, in this article, we want to show that IMBT is a combination of an ijarah contract (lease) with a sale-purchase contract or a grant. The ijarah contract and the sale and purchase contract are linked with promises. Based on the Fatwa of DSN MUI Number: 27/DSN-MUI/III/2002 concerning IMBT, this wa'ad is non-binding, so that it creates legal uncertainty for both the bank and the customer. Then the MUI DSN issued a fatwa Number 85/DSN-MUI/ XII/2012, so the wa'ad in the IMBT contract became mulzim. So the impact is that there is a risk of ta'alluq and has the potential to fulfill conditional buying and selling.
This paper aims to analyze the wa'ad law in IMBT to weigh the benefits and risks. This study uses the concept of fiqhiyah rules means "Committing the lesser of two vices" against the DSN-MUI Fatwa in determining the fatwa on promises (wa'ad) in Islamic Financial and Business Transactions. Then this study discusses the concept and function of wa'ad in the DSN-MUI Fatwa No.85/DSN-MUI/XII/2012 concerning Promises (Wa'ad) in Islamic Financial and Business Transactions.

Methodology
The approach in this research is normative qualitative, characterized by content analysis of the law-making process. The material comes from the DSN fatwa on the IMBT (Ijarah Muntahiyah Bi Attamlik) contract, using the helah concept. The study discusses the helah method in establishing Islamic law and then examines the DSN fatwas related to wa'ad. The DSN fatwa is concerned, starting from the arguments used to issue the fatwa. The arguments studied started from the verses of the Qur'an and their understanding from the commentators and examined the hadiths of the Prophet, which were used as the basis for issuing fatwas. Then examine the rules of fiqh, which are additional arguments in the fatwa. When a problem encountered cannot be known by law, the method used by the scholars in exploring the law from the relevant arguments and using the technique used by the scholars in the application of the helah method.
To discuss the problems that have been described, the author will use a normative juridical approach as the basic normative concept. Normative juridical research is a legal method of examining library materials or secondary data (Soerjono Soekanto, 2001). This research is used because the problem is related to theoretical issues in the literature related to sources of study and discussion that can show facts logically to produce qualitative conclusions based on analysis of induction and deduction.

IMBT Is Based On Islamic Law And Positive Law
The Ijarah Muntahiya Bi Al-Tamlik (financial leasing with purchase option) contract or lease agreement ending in ownership is unknown among classical fiqh experts. To find the definition of this contract, we examine the word content in it and then (etymologically), then we go to the broad definition (terminologically). Ijarah Muntahiya Bi Al-Tamlik has a word order consisting of "Al-Ijarah" and "At-Tamlik".
Al-Ijarah, based on the opinion of the scholars, is a contract that brings benefits that are clear and permissible in the form of a substance that is determined or characterized in a dependent, or a contract for precise work with clear rewards a clear period (Antonio, 2001). While At-Tamlik means to make, someone has something. As for the term, it is not out of its linguistic meaning. At-Tamlik can be seen in ownership of objects, right of benefits, and cannot be replaced. If the ownership of something occurs with the exchange, this is a sale and purchase. Suppose ownership of use in exchange for it is called a lease.
Meanwhile, according to Fahd al-Hasun in his book "Al-Ijarah al-Muntahiya bi Al-Tamlik fi Al-fiqh Al-Islam" defines Ijarah Muntahiya Bi Al-Tamlik is ownership of the benefits of an item within a certain period accompanied by the transfer of ownership of the item to the tenant, with certain substitutes (Al-Hasun, 2005). Meanwhile, according to Habsi Ramli, Ijarah Muntahiya Bi Al-Tamlik is a lease agreement between the owner of the leased object and the lessee to receive compensation for the leased thing with the option of transferring property rights to the leased object at a specific time following the lease agreement (Hasbi, 2005). Thus, it can be seen that the IMBT law is not found in classical fiqh books, but Islam that muamalah has freedom as long as it does not hit the prohibition. The explanation of the muamalah chapter is contained in the  (al-ijarah almuntahiya bi al-tamlik), namely a lease agreement accompanied by the option of transferring ownership of the object leased, to the lessee, after the end of the lease term (Nasrulloh, 2016).
The Civil Code Article 1319 mentions two groups of agreements and, by law, are given a unique name called agreements, and agreements that are not known by law by a specific name are called anonymous agreements (Daffa Muhammad Dzubyan, 2019: 194). 1 The birth of an unspecified agreement is based on the freedom of contract autonomy principle, which applies in contract law (Daffa Muhammad Dzubyan, 2019: 195). 2 One of them is the IMBT agreement. The IMBT agreement is not clearly explained in the Civil Code, so this agreement is categorized as an anonymous agreement. However, the unnamed agreement is still based on the provisions of the Civil Code, as regulated in article 1319, which mentions: "All agreements, both those that have a special name or those not known by a certain name, are subject to the general rules contained in this chapter and the last chapter." This article states that any agreement, whether regulated in Book III of the Civil Code, Chapter V to Chapter XVIII and contained outside Book III of the Civil Code, is subject to the general provisions of Book III and Book II. So that the IMBT contract, even though it is included in the category of an anonymous agreement, is still subject to the provisions of the Civil Code. When carrying out its activities, Islamic banking must follow the rules in sharia, the Qur'an, and Sunnah. The two sources of law are still global, so to accommodate new problems for which there is no confirmation of the law in the Qur'an and Sunnah, Islamic fiqh experts (fuqaha) try to explore global arguments to find the laws by using ijtihad. It should be noted that ijtihad cannot be separated from the Qur'an and Sunnah. This is because ijtihad is carried out by (1) using the qiyas method on something that has been established by law in the Qur'an and Sunnah, (2) examining general rules (al-qawanin al-'ammah) and universal values (al-qawanin al-'ammah). al-mabadi al-kulliyah) Contained in the Qur'an and Sunnah, and (3) adapting it to the aims and objectives of the Shari'a (al-maqashid al-shari'ah), which is also included in the Qur'an and Sunnah (A. Djazuli, 2006).
One of the rules that Islamic Banking in Indonesia must be followed is the Fatwa of the MUI National Sharia Council. DSN MUI in formulating the form of contract for LKS takes two interconnected ways, namely (Amir Syarifuddin, 2009): 1. Apply the provisions in the fiqh muamalah in a format that is according to the prevailing practice of financial activities. The procedure carried out by Islamic banks is funding, namely the function of banks as collecting funds from people who have excess funds and channeling them to those in need, most of which is the application of fiqh muamalah. An example of this method is the DSN fatwa on murabahah 2. Islamization of conventional banking activities and products by eliminating prohibited elements by religion, replacing them with practices that are not prohibited by religion. Tamlik. This contract is a contract of lease-purchase or leasing running in the community. It was then modified in such a way by eliminating elements that are prohibited by religion.
The development of LKS in Indonesia still faces obstacles. According to Prof. Abdul Manan, government regulations in Islamic banking and solutions have not overcome the problems of developing LKS and Islamic banks. Meanwhile, efforts to realize a more comprehensive law have also not been adequate in Islamic banking development. (Arief Budiono, 2017).
Based on the research data obtained, there are several obstacles to applying the DSN-MUI Fatwa in implementing Islamic banking. As in the case of the application of the DSN Fatwa to be binding on all Islamic banking, it will be absorbed by Bank Indonesia into PBI (Bank Indonesia Regulations) or absorbed by the Financial Services Authority into POJK (Financial Services Authority Regulations). However, several fatwas are considered challenging to apply in banking regulations, this is one of the obstacles encountered in the development of sharia banking business. In this case, Bank Indonesia acknowledges that the obstacles faced are related to the applicable positive law, which is often not in line with Islamic law. In positive law, it only recognizes debt and receivable transactions in banking, so the MUI fatwa related to mudharabah, musyarakah, ijarah, and others cannot be implemented entirely.
Based on the fatwa that the object of the lease belongs to the bank, the certificate should be in the bank's name, not in the customer's name. Then the example of the regulation is not in line with the fatwa that occurs in the IMBT contract. If it is implemented, it will cause high costs such as tax regulations. Even government policies are often obstacles to implementing the DSN-MUI fatwa by LKS. For example, the double tax once applied to Murabahah contracts (because the goods must be purchased first by the bank and then sold to the customer) (Laporan Akhir Penelitian Hukum Tentang Kedudukan Fatwa MUI, 2011).
Problems such as the above are one of the reasons for Islamic banking to modify financial products so that sometimes they are not following the fatwa of the MUI DSN or even pose a danger (dharar) because they violate sharia rules. The discussion about the legal status of the issue becomes important because there are things that give rise to benefits (mashlahat) and bad things (mafsadat). While the law can be formed by examining the benefits and mafsadah by considering the level of dominance between the two. Therefore, it is necessary to explore more with the ijtihad method to find out its legal status. One of the products of Ijtihad is the use of fiqh rules by equating 'illah contained in general arguments to specific events. Because it discusses the problem of danger (dharar), there are fiqh rules derived from the Hadith of the Prophet SAW, and it says, "It is not permissible to cause harm and repay harm." Imam As-Suyuthi, mentions this rule with the lafadz, which means; the harmful should be removed (As-Suyuthi, 1958). Based on that rule, several other laws were born that have the same concept as the main rule, one of which is the applicable rule; when there are two opposing challenges, it must be maintained that the more danger is to work on the lighter, the two. This rule explains that if an action contains two damages (mafsadat), then the lighter mafsadat should be chosen (Duski Ibrahim, 2019).
This istiqrai of ijtihad is used as its acceptability in finding solutions to furu'iyah problems that continuously appear and develop until the future. The principles of fiqh in the field of savings economy legitimize all economic activities of Muslims in various areas of transactions, both those related to mono-contract and multi-contract transactions. Examples of mono contract transactions or single contracts are buying and selling, renting, pawning, debts that are tailored to the needs of contemporary society's economic activities. When multi-contract transactions are needed, Islamic economics will examine contracts that can be combined so that they do not attack Islamic economic values. For example, many people make lease-purchase transactions for motorized vehicles, housing, electronic goods, and others, so a contract is made such as a lease-purchase that does not comply with Islamic rules, namely the IMBT contract. Then the concept contained in the IMBT is captured by the laws of fiqh for the regulations for other agreements.

Application of the Fiqhiyyah Rules; Committing the Lesser of Two Vices in the Wa'ad IMBT Contract
In the context of legal worship that is limited in nature, there should be no additional elements, and it applies that all things are prohibited, except for provisions based on the Qur'an and Hadith. Meanwhile, in the case of muamalah, it is free and flexible, meaning that everything can be done unless there is an argument that prohibits it. When a new transaction exists and has not been previously recognized in Islamic law, then the transaction is considered acceptable unless there For the third factor, it is not seen from the object. Still, in terms of the contract, so it is not included in the category of haram li dzatihi or haram li ghairihi, but the factor of the contract affects whether a transaction is halal or not. Because if it is found that there is a possibility that the agreement is invalid or incomplete, then the transaction becomes illegitimate. A transaction is considered invalid or incomplete if one (or more) of the following factors occur: 1. Pillars and conditions are not met.
Pillars are things that must be fulfilled in a transaction. In general, the pillars in the economic field are actor, object, and consent, and qabul. In addition to the pillars, the factors that must exist to make the contract valid (complete) are conditions. Condition is something whose existence completes the pillars (Adiwarman, 2011: 45). An example is that the transaction person is mature and reasonable. If all the pillars are fulfilled, but there are deficiencies in the conditions, it will not cause the transaction to become fasid (damaged).

Ta'alluq
Ta'alluq occurs when there are two interrelated contracts, then the validity of contract 1 depends on contract 2. For example, Zaid sells a car for Rp. 50,000,000 in instalments to Budi, on the condition that Budi must resell the goods to Zaid in cash for Rp. 40,000,000. This type of transaction is haram because there is a condition that Zaid will sell the car to Budi on the condition that Budi sells the vehicle to Zaid again.
3. There are two contracts in one transaction (Two in One) Two in One is the entry into force of one transaction accommodated by both contracts at once. The impact of this contract model is that there is danger (dharar) and uncertainty (gharar) about which contract will apply.
Henceforth, the implementation of the IMBT contract has several descriptions of the contract. Wahbah Zuhaili explained that there were nine pictures of the contract that took place (Wahbah Zuhaily, 2002): 1. The lease is accompanied by a promise to sell object of lease to customer at the end of the lease term. This is done by the bank when the ujrah/rent has been commensurate with the bank's purchase price plus the profit determined by the bank. This type of contract is considered permissible by the Sharia.
2. The lease is accompanied by a promise to provide/grant. Namely, the bank offers the object of the lease to the customer at the end of the lease. This is done by the bank when the ujrah/rent has been commensurate with the bank's purchase price with added profits earned by the bank. The Sharia does not prohibit this type of contract.
3. Rent -renting and buying and selling co-occur. The Sharia prohibits the transaction model, except that the Malikiyah school allows this contract model arguing that rent and sale are not mutually exclusive contracts.
4. Contract (Ijarah) lease and contract ba'i (sale and purchase) occur simultaneously and are then given additional khiyar rights conditions until a specific time. This contract model is like the previous contract model. This type of contract is allowed because the two contracts are not executed simultaneously. The practice in this contract is that the customer enters into a rental contract with the mitsl price or market price and then adds the khiyar rights. The condition is that the customer has the right to get the ownership rights to the object of the lease within the rental period. As for the practice, a ba'i (buying and selling) contract will be made according to the price prevailing in the market.
5. The lease (Ijarah) contract and the ba'i (sale and purchase) contract occur separately, starting with a lease contract which then if there is a desire on the part of the lessee to own the object, the tenant will buy it at the agreed price.
6. The ijarah contract is coupled with khiyar rights at the end of the lease period. The customer can choose one of the three contract models offered, a) the customer can pay the object of the lease based on the market price, b) resume the lease period, c) terminate the lease contract. The Sharia permits this type of contract.
7. The bank purchases the customer's property for 500 million, then leases the object to the customer. Then the bank will return the object's ownership to the customer by making a ba'i contract or grant with a total 550 million. This 8. Lease contract with the condition that the object of the lease will be sold to the customer. This type of contract includes bai 'mu'allaq, which is forbidden. 9. A grant contract with the condition that the object's price for rent is paid at the end of the lease period. The Sharia does not prohibit this contract model because the grant contract is included in the tabarru' contract category.
Reviewing the DSN MUI fatwa on IMBT and the DSN fatwa on Wa'ad, concluded that the implementation of IMBT in Indonesia number 1 and 2 is a lease agreement with an agreement to sell or grant ownership of leased goods. At the end of the lease term, this right is given to the customer because the rental price is commensurate with the purchase price. Plus the expected profit of the bank. These two types of contracts are considered permissible by the Sharia.
However, what is stated in the fatwa is sometimes different from the practice in the field. Based on several studies, it is stated that the implementation of IMBT by Islamic banks in Indonesia has combined two contracts, namely leasing and buying and selling. The transfer of ownership rights are proved to the object being leased to customer by writing a certificate in the customer's name starting from the beginning of the contract. The agreement was written to avoid double taxation, but at the end of the lease period, no ba'i or grant contract was made. The statement strengthens that the object is the responsibility of the musta'jir. If the rented object is damaged or loses its economic value, the musta'jir still pays ujrah.
The following are the risks and benefits of waad mulzim in the IMBT contract:

The party performing al-Ijarah al-Muntaiah bi al-Tamlik must implement the
Ijarah contract first. The transfer of ownership contract, either by buying or selling or giving, can only be made after the Ijarah period.
2. The promise of transfer of ownership agreed at the beginning of the Ijarah contract is wa'ad, which is not legally binding. A transfer of ownership agreement must be made after the Ijarah period if the promise is to be carried out.
The description of IMBT implementation with non-binding wa'ad as described by Wahbah Zuhaili above is: 1. Lease agreement promises to sell the leased object to the customer at the end of the lease term. The rent's last payment is considered the purchase of the object of the lease because the rent has already covered the purchase price and fulfilled the profit expected by the bank. So this type of contract is allowed by the Sharia. The above contract explains that IMBT begins with a lease agreement first, then this lease agreement is coupled with the bank's promise to sell the leased object to the customer. So the object of this lease remains the bank's property, and the bank is not obliged to take care of the promise because the promise is not binding. Likewise, the customer is not obliged to pay for the maintenance and repair of the leased object because the customer feels that he does not own it. If the customer cannot pay the rent, then the ijarah contract is completed and does not cause harm to both parties. And if the customer wants to own the object of the lease, a new sale and purchase contract is made so that the function of wa'ad in this IMBT contract is only a liaison between the ijarah contract and buying and selling, which is not binding.
2. The lease agreement is accompanied by an agreement to provide (grant) the goods to be leased to the customer at the end of the lease period. The grant contract is made because the ujroh is commensurate with the purchase price plus the bank's profit margin. The Sharia permits this contract. The explanation above means that conducting a contract is the first step of IMBT with a lease agreement first, and then this lease agreement is coupled with the bank's promise to grant the lease object to the customer. So the object of this lease remains the bank's property, and the bank is not obliged to take care of the promise because the promise is not binding. Likewise, the customer is not obliged to pay for the maintenance and repair of the leased object because the customer feels that he does not own it. If the customer cannot pay the rent, then the ijarah contract is completed and does not cause harm to both parties. And if the customer wants to own the object of the lease, the customer is obliged to settle the rental fee until the rental period ends. After that, a new contract is made, namely a lease object grant to the customer. So, the function of wa'ad in the IMBT contract is only as a liaison between the ijarah contract and the non-binding grant.
The first party who promises the second party to buy something, or qardh, or give something cannot be legally prosecuted (qadhā') to carry out his contract. Still, the first party is recommended by religious law to fulfill his promise (Jaih Mubarok dan Hasanudin, 2012). The commitment is non-binding and obligation to fulfill the promises, conveyed by Wahbah al-Zuhaylī based on the opinions of the Hanafi jurists (al-Syarkhasī and Ibn 'Ībidīn), Mālikiyyah (Shaykh Ilyās), Shafi'iyyah (Imam al-Nawawī and Ibn Allan), Hanabilah (Imam al-Bahutī), and al-Zhahiriyyah (Ibn Hazm). They argue that the law of carrying out promises is not mandatory in terms of positive law (qadhā'iya). Still, fulfilling promises is punishable by mandûb (read: sunnah) and is considered an act that reflects noble character (makārim al-akhlāq).
With a non-binding promise in the IMBT contract, the customer will get a reasonable rental price (according to the market), and the customer has three choices (khiyar rights) in the continuity of the contract, which are: 1. The customer can buy the rental object according to the market price. This option is possible when the customer feels it is suitable and can buy the leased object after using the leased object for some time.
2. Extend the rental period. This option is possible when the customer feels it is suitable to take advantage of this rental object after the rental period is over. However, the customer has not been able to buy the leased object, so that the customer only continues the ijarah agreement with the bank by paying a rental price that is following the market. And the customer is not obliged to pay for the maintenance and repair of the rental object.
3. Ending the lease. This option is possible when the customer cannot pay the rent or is not suitable for utilizing the object of the lease.
In Islamic law for the formation of a contract (agreement) must meet the pillars and conditions of the contract. The terms of the contract are divided into four types, namely; (1) the conditions for the formation of the contract (syuruth al-in'iqad), (2) the conditions for the validity of the contract (syuruth ash-shihhah), (3) the conditions for the validity of the legal consequences of the contract (syuruthan-nafadz) and (4) the conditions for binding the contract (syuruth alluzum), (Syamsul Anwar 2007). There are several conditions for IMBT wa'ad without conditions for the formation of a binding contract, such as the existence of a contract, the validity of the contract, and the existence of legal force. The details are as follows.
First, the terms of the contract form, which means something that must exist so that the syara recognizes the form of a contract'. Akad in syar'i implies the relationship between consent and qabul in a way allowed by the shari'a and directly influences (Daeng Naja, 2011). The conditions for the existence of the contract are complete pillars and the fulfillment of special conditions. What is meant by special requirements are additional conditions such as the presence of witnesses. Therefore, for the IMBT contract to be tangible, it must be written on paper (notarial) or under the hand witnessed by at least two witnesses. The IMBT contract will be realized when the general and specific conditions are met.
Second, the contract's validity is when the contract does not contain elements that damage the contract. Namely, five things can damage the validity of the contract, 1) the element of gharar (unclear types that can cause disputes), 2) there is an element of coercion, 3) limiting property rights. on an item, 4) there is gharar (element of deception), 5) there is dharar (danger) in the implementation of the contract. So in implementing IMBT, it is necessary to refer to the DSN Fatwa Number: 27/DSN-MUI/III/2002 concerning alijarah al-muntahiyah bi al-tamlik, PBI Number: 7/46/PBI/2005, andthe Sharia Economic Law Compilation (KHES) to avoid five things that damage this contract.
Third, the contract's validity will continue with two conditions, ownership of the object of the contract and no other people's rights (Ahmad Wardi Muslich, 2013). In this IMBT contract, the Islamic Bank acts as the owner of the IMBT contract object and the party who rents it out to the customer. Islamic banks and customers must be competent and able to carry out the provisions of the IMBT contract. The object of the lease cannot change ownership unless a new contract is made. The leased object musta'jir becomes the property of the mu'jir during the lease period. After the lease period ends, there is a transfer of ownership rights to the customer by buying and selling or grants.
Fourth, the conditions for the existence of legal force are the requirements set by syara' relating to the certainty of a contract. The contract must be ilzam (certainty). Suppose the validity of a contract cannot be ascertained, such as certain elements that give rise to the right of khiyar. In that case, this contract is in a normal condition of ghairu (uncertain), because each party has the right to interpret the contract or continue to enforce it (Ghufron A. Masadi, 2002).
The DSN Fatwa Number 27/DSN-MUI/III/2002 in the second part regulates special provisions regarding the non-binding promise to transfer property rights, which invites multiple interpretations. First, the non-compliance can be interpreted as not being bound to make a promise to transfer property rights, and this provision is not in line with the intent of the IMBT contract. Second, it can be interpreted as not being bound to carry out the promises agreed in the IMBT contract. Provisions like this are not uncommon in contract law, which is seen as laws that are always binding and must be obeyed (Firdaus Muhammad Arwan, 2009). If a contract has the freedom not to be implemented, then the IMBT contract is not helpful and has no meaning and purpose. Even what will happen is to cause persecution. Tenants with an IMBT contract will be disadvantaged if the lessors do not provide the object of the lease to them even though the tenant has paid instalments regularly. This kind of IMBT contract is contrary to the purpose of the IMBT contract, which ends with the transfer of property rights.  As a consideration in choosing wa'ad mulzim or ghoiru mulzim, it will be explained what factors are behind the occurrence of the IMBT contract both from the bank and the customer. If examined in detail and traced historically, we can conclude that this contract occurred because (Sa'ad bin Abdullah Al-Sibr 1429H): 1. The lessor obtains certainty that the leased item remains his property so that the lessee (buyer) cannot sell the leased item except after paying the object's price in full. The lessor (seller) can withdraw the leased object if the lessee (buyer) cannot pay off the payment.
2. This contract makes it easier for the tenant to get the desired object by paying installments on the price, and eventually, the object becomes his. Without the requirement of a guarantor, which is usually required in buying and selling taqsith b. Dharar Mauhum, namely the danger of a weak or false assumption. Like dharar because the high birth rate will result in economic difficulties. This is considered dharar mauhum because Allah has prepared everything on earth to meet the needs of His creatures, as stated by Allah in Surah al-Anfal verse 96 and al-Maidah verse 66.
Considering the risks and benefits of the research of IMBT contract, the DSN-MUI provided a fatwa number two; there is no binding promise. The promise (wa'ad) in sharia financial and business transactions is mulzim and must be fulfilled (fulfilled) by wa'id by following the provisions in this fatwa. This step follows the purpose of forming a fatwa, namely achieving benefit and following the rules of fiqhiyah "Committing the lesser of two vices".
The rules of fiqhiyah play a significant role in life when we are faced with two things in which there are risks/dangers. So we choose to do something with the least or lightest level of risk. By setting a binding promise in IMBT contract, both the bank and the customer will face risks. However, the value of the benefits to be obtained between the bank and the customer is much greater, namely the existence of legal certainty and contract certainty, so that the rights and obligations between the parties can be adequately implemented.

Conclusion
The legal basis of the IMBT contract based on Islamic law/fiqh is not explained in classical fiqh books because this contract is nameless (ghoiru musamma). However, after researching that this contract is a combination of a lease and sale contract associated with a promise or deal, the fiqh will allow it under certain conditions. One of the critical conditions for the permissibility of this contract is that the duration of the two combined contracts cannot be concurrent. The determination of the helah is allowed in IMBT because it is based on the difficulties that occur, namely the merging of two contracts that can lead to dharar and gharar. The helah which is prescribed (masyru') is as Makharij Syar'iyyah. The application of wa'ad mulzim in the IMBT contract is based on the benefits achieved, namely the ongoing contract and legal certainty. By using the rule "Committing the lesser of two vices". The selection of wa'ad mulzim is exact considering doing more minor hazards by avoiding more considerable dangers. The danger posed is that it causes difficulties (masyaqqah), knwn as an ambiguity in the contract. In the IMBT contract, the focus is on legal certainty