Article 16 paragraph (3) of the Act No. 41 of 2004 on Waqf, describes the permissibility of movable properties as a waqfobject. One of them is the Intellectual Property Rights (IPR). The provision is clarified by Government Reg ulation No. 42 of 2006, which explains that the waqfobject of movable properties can be divided into two, namely waqfwith movable properties other than money, and the form of cash waqf ( waqf with money). The IPR is a kind of the first one. This provisions different from the provisions of Islamic jurisprudence which explains that the waqf object must be unmovable properties. This research will further explain the provisions of the law and the philosophical foundations of the permissibility of IPR ass the object of wa...