Zakat Management in Indonesia: a Legal Political Perspective

Imam Yahya*  -  UIN Walisongo Semarang Indonesia, Indonesia

(*) Corresponding Author

This article aims to describe the management of zakat in Indonesia in a political and legal perspective carried out by BAZNAS (Badan Amil Zakat Infaq and Sadaqah) and LAZ (Lembaga Amil Zakat). Management of zakat management in a political-law approach is manifested in the zakat management regulations in Indonesia, namely Law no. 23 of 2011 concerning Zakat Management. Through literature research with a political-law approach, this research finds the following three points. First, the existence of BAZNAS is legitimized by law as a non-structural institution under the President, which has the authority to manage zakat, whether it is the collection, distribution or development of zakat assets. Second, as a consequence, taxes that have been paid through central BAZNAS or regional BAZNAS can reduce taxable assets. Third, BAZNAS has the power to recommend LAZ as well as supervise LAZ's performance at all levels, and the results are reported to BAZNAS.

Keywords : zakat management; legal politics; BAZNAS; LAZ

  1. Amalia, Sheila. ‘Exploring Strategies to Optimize the Collection of Zakat on Shares in Indonesia’. Tazkia Islamic Finance and Business Review, 2018. https://doi.org/10.30993/tifbr.v12i2.151.
  2. Anshory, Ali Chamami Al, Muhammad Indra Saputra, Siti Maulida Adhiningsih, and Muhammad Hasbi Zaenal. ‘An Overview of Zakat Campaign in Indonesia: Case Study of BAZNAS’. Jakarta, 2020. https://drive.google.com/file/d/1WIx_ARTurtioHiwx6iWvayTQklsTn2bn/view.
  3. Arskal Salim. The Shift in Zakat Practice in Indonesia: From Piety to an Islamic Socio-Political-Economic System. Chiang Mai: Silkworm Books, 2008.
  4. Beik, Irfan Syauqi. ‘Fiqh Of Asnaf In The Distribution Of Zakat: Case Study Of The National Board Of Zakat Of Indonesia (Baznas)’. AL-INFAQ: Jurnal Ekonomi Islam 6 (2015): 201–16.
  5. Canggih, Clarashinta. ‘Potensi dan Realisasi Dana Zakat Indonesia’,. Al-Uqud: Journal of Islamic Economics 1 (2017): 2548–3544.
  6. Dahlan, Moh. ‘Hubungan Agama dan Negara di Indonesia, ANALISIS:Volume 14, Nomor 1, Juni 2014.’ ANALISIS: Jurnal Studi Keislaman 1 (2014).
  7. Doktoralina, Caturida Meiwanto. ‘Mobilisation of Income Zakat Payment In Indonesia’. IKONOMIKA: Jurnal Ekonomi dan Bisnis Islam 3, no. 2 (2018): 189–204.
  8. Effendy, Bahtiar. Islam dan Negara: Transformasi Pemikiran dan Praktek Politik Islam di Indonesia. Jakarta: Paramadina, 1998.
  9. Elly Triantini Zusiana. ‘Integrasi Hukum Pajak dan Zakat di Indonesia: Telaah Terhadap Pemikiran Masdar Farid Mas’udi’. Al-Ahkam: Jurnal Pemikiran Hukum Islam 23, no. 2 (2013).
  10. Esawe, Ahmed, Karimt Esawe, and Narges Esawe. ‘Using Zakat to Build the Resilience of Communities to Disasters: Evidence from Egypt’. SSRN Electronic Journal, 2019. https://doi.org/10.2139/ssrn.3331506.
  11. Ghofur, Abdul. ‘Pergulatan Hukum dan Politik dalam Legislasi UU No. 21 Tahun 2008 tentang Perbankan Syari’ah’. Al-Ahkam, 2013. https://doi.org/10.21580/ahkam.2013.23.1.73.
  12. Hasan, Hamsah. ‘Hubungan Islam dan Negara: Merespons Wacana Politik Islam Kontemporer di Indonesia’. Al-Ahkam, 2015. https://doi.org/10.21580/ahkam.2015.1.25.192.
  13. Heywood, Andrew. Political Theory An Introduction. New York: PALGRAVE MACMILLAN Houndmills, 2004.
  14. Https://www.kemenkeu.go.id/apbn2018. ‘Https://Www.Kemenkeu.Go.Id/Apbn2018’, 2018.
  15. Imam, Yahya. Institusionalisasi Zakat Pasca UU Nomor 23.2011: Kontestasi Lembaga Zakat BAZNAS dan LAZ Kota Semarang. Semarang: LP2M UIN Walisongo, 2015.
  16. Iswari, Putu Widhi, and Maskur Rosyid. ‘Tinjauan Prinsip Good Governance dan Perpektif Islam dalam Operasional Lembaga ZIS’. Jurnal Manajemen Zakat dan Wakaf 1, no. 1 (12 April 2020): 88–105. http://ejournal.iainsurakarta.ac.id/index.php/filantropi/article/view/2367.
  17. Junaidi, Abdullah. ‘Institusi Pengelola Zakat dalam Hukum Positif di Indonesia’. ZISWAF 5, no. 1 (2018): 171–85.
  18. Lisa, Oyong. ‘Implementation of Management Zakat as a Local Revenue’. Journal of Asian Scientific Research 5, no. 8 (2015): 418–30. https://doi.org/10.18488/journal.2/2015.5.8/2.8.418.430.
  19. Masyita, Dian. ‘Lessons Learned of Zakah Management from Different Era and Countries’. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) 10, no. 2 (2018).
  20. Al-Mawardī, Abū al-Ḥasan. Al-Aḥkām Al-Sulṭāniyah. Beirut: Dār al-Fikr, n.d.
  21. MD, Moh Mahfud. Membangun Politik Hukum, Menegakkan Konstitus. Jakarta: LP3ES, 2006.
  22. MD, Moh Mahfud. Politik Hukum di Indonesia. Jakarta: LP3ES, 1998.
  23. Monzer Kahf. ‘Zakat: Unresolved Issues in the Contemporary Fiqh’. Journal of Islamic Economics, 1989.
  24. Mubarok, Jaih. Fiqh Siyasah. Bandung: Pustaka Bani Quraisy, 2005.
  25. Mukhibad, Hasan, Fachrurrozie Fachrurrozie, and Ahmad Nurkhin. ‘Determinant of the Intention of Muzakki to Pay Professional Zakat’. Share: Jurnal Ekonomi dan Keuangan Islam, 2019. https://doi.org/10.22373/share.v8i1.4573.
  26. Rasul, Syahrudin. Pengintegrasian Sistem Akuntabilitas Kinerja dan Anggaran dalam Perspektif UU NO. 17/2003 tentang Keuangan Negara. Jakarta: PNRI, 2003.
  27. Saidurrahman. ‘The Politics of Zakat Management In Indonesia: The Tension Between BAZ and LAZ’. Journal of Indonesian Islam 7, no. 2 (2013).
  28. Shaharuddin, Syarul Azman, Muhammad Yusuf Marlon, Mariam Abd Majid, Abur Hamdi Usman, Fakhri Sungit, and Zulkifli Abd Hamid. ‘The Relationship between Impact of Zakat Distribution and Religious Practice among Muallaf in Selangor’. Humanities and Social Sciences Reviews, 2019. https://doi.org/10.18510/hssr.2019.7448.
  29. Suny, Ismail. ‘Tradisi dan Inovasi Keislaman di Indonesia dalam Bidang Hukum Islam’. In Hukum Islam dalam Tatanan Masyarakat Indonesia, edited by Cik Hasan Bisri. Jakarta: Logos Publishing House, 1998.
  30. Supena, Ilyas, and Darmuin. Manajemen Zakat. Semarang: Walisongo Press, 2009.
  31. Syaifuddin, Tsalis. ‘Implementation of Data Envelopment Analysis (DEA) in Measuring the Efficiency Zakat Fund Management’. Indonesian Journal of Islamic Economics Research, 2019. https://doi.org/10.18326/ijier.v1i1.2872.
  32. Taufiq, Imam. ‘Transparency And Accountability In The Qur’an And Its Role In Building Good Governance’. International Journal of Business, Economics and Law 6, no. 4 (2015). http://ijbel.com/wp-content/uploads/2015/05/Law33_Imam-Taufieq_Ijbel_D33.pdf.
  33. Triningsih, Anna. ‘Politik Hukum Pengujian Peraturan Perundang-Undangan dalam Penyelenggaraan Negara’. Jurnal Konstitusi 13, no. 1 (20 May 2016): 124. https://doi.org/10.31078/jk1316.
  34. Wibisono, Yusuf. ‘Potensi Zakat Nasional: Peluang dan Tantangan Pengelolaan’. Depok, 8 December 2016. https://puskasbaznas.com/images/ppt/Panel-1_Yusuf-WIbisono.pdf.
  35. Widarno, Bambang. ‘Zakat Sebagai Pengurang Penghasilan Kena Pajak’. Jurnal Akuntansi dan Sistem Teknologi Informasi (JASTI) 5, no. 1 (2006): 77–88.
  36. Widyawati. ‘Filantropi Islam dan Kebijakan Negara Pasca Orde Baru: Studi tentang UU Zakat dan UU Wakaf’. UIN Syarif Hidayatullah, 2011.
  37. Yosi Dian Endahwati. ‘Akuntabilitas Pengelolaan Zakat, Infaq, dan Shadaqah (ZIS)’. Jurnal Ilmiah Akuntansi dan Humaika 4, no. 1 (2014): 1356–79. https://ejournal.undiksha.ac.id/index.php/JJA/article/view/4599/3527#.

Open Access Copyright (c) 2020 Al-Ahkam
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Al-Ahkam
Published by Faculty of Sharia and Law, Universitas Islam Negeri Walisongo, Semarang in collaboration with the Indonesian Consortium of Shariah Scholars (KSSI)
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 877-3515-5355
Website: https://http://fsh.walisongo.ac.id/
Email: jurnalahkam@gmail.com, alahkam@walisongo.ac.id

ISSN: 0854-4603 (Print)
ISSN: 2502-3209 (Online)
DOI: 10.21580/ahkam 

Creative Commons License
This work is licensed under a
Creative Commons Attribution-ShareAlike 4.0 International License.
apps