Through the law on traffic and road transportation number 22 of 2009, specifically article 74, the Government plans to delete vehicle data if the (PKB) is in arrears for up to two years. Based on the issue, the purpose of this study is to find out the views of the interpretation of Islamic economic law regarding bulging motorbikes due to tax arrears. Viewed the type of research, it is including library research where the main data is in the form of documentation of various information then they will be qualitatively analyzed using the content analysis method and the thematic interpretation method with the approach of sharia economic law theories. From the perspective of interpretation of shari'ah economic law, buying-selling as well as taxes are two completely different things. Legal buying and selling have the authority to guarantee full ownership of something. This is the reason why such conditional buying and selling are not legalized in Islam. Therefore, tax arrears cannot simply annul the ownership rights that have occurred from the sale and purchase contract. Thus, falsifying the status of a motorbike because of tax arrears is a wrong action. This case is similar to conditional buying and selling, a form of buying and selling that is prohibited in Islam.

Digital technology is increasingly fast and easy to create great opportunities for caring action and socio-philanthropic activities. This development has also become a motivation for zakat institutions in order to improve and increase their management activities oriented towards improving strategic management, so that their existence can continue and expand. All opportunities for new strategies and approaches are optimally absorbed and implemented so that they can be carried out without taking long. Coupled with the role of the state as a regulator by making laws and regulations and the implementation of zakat management run smoothly and orderly and further increasing the innovation of zakat management institutions, especially amil in its management, including the distribution of zakat benefits. Using a qualitative literature study research method, the researcher intends to analyze (1) Islamic law studies related to zakat management including distribution and utilization, then formulate (2) zakat empowerment strategies, so that (3) empowerment program designs for the poor are based on MUI Fatwa Number 14. 2011 concerning the Distribution of Zakat Assets in the Form of Managed Assets. Researchers obtained primary data sources through the interaction of online communication media with several devices in zakat institutions when researchers were doing internships. Secondary data comes from journal articles, scientific papers, and papers accessed via the internet. As a result, the preparation of empowerment program planning needs to pay attention to the provisions of the MUI Fatwa Number 14 of 2011 which applies and requires a mature management strategy in all series of activities, coupled with appropriate and competent resources, principles of innovation and full creativity in management so that program design can be realized in accordance with legal provisions regulating the optimal allocation of zakat assets so as to be able to grow an independent generation of dhuafa.

ABSTRAK: Pandemi Covid-19 sebagai persitiwa global memiliki dampak yang juga bersifat global. Tidak hanya dalam pengertian geografis namun juga pada praksis kehidupan. Berbagai negara dilanda pandemi lalu berdampak kepada banyak aspek tidak terkecuali perekonomian. Pandemi menimbulkan shock (guncangan) ekonomi dan mengakibatkan banyak keluarga yang mengalami kesulitan dalam memenuhi kebutuhan hidup. Tragisnya, tidak jarang ketika masalah ini tidak terselesaikan justru kehidupan rumah tangga  itu sendiri yang diselesaikan dengan perceraian. Suatu fase dimana suami-istri seharusnya semakin mengencangkan kebersamaan agar mampu melewati pandemi dengan segala dampaknya ini. Tujuan penelitian ini untuk menelaah bagaimana tuntunan wahyu al-Qur’an dalam menyoroti kenyataan ini yaitu melalui perspektif tafsir hukum keluarga Islam.Penelitian ini menyimpulkan bahwa sakinah (ketenangan) merupakan tujuan mendasar dalam berpasang-pasangan. Sakinah tersebut merupakan hasil dari kolaborasi dua faktor utama, yaitu mawaddah (kecenderungan materialistik) dan rahmah (kecenderungan non-materialistik). Terganggunya perekonomian yang termasuk dalam kategori mawaddah, secara otomatis akan berpengaruh terhadap kualitas sakinah yang dihasilkan. Ketika kualitas sakinah terganggu akan menghasilkan goncangan terhadap eksistensi atau azwaja, yaitu hubungan keberpasangan. Sakinah akan mengalami fluktuasi disebabkan fluktuatifnya mawaddah dan rahmah itu sendiri. Karena itu, kedua faktor ini seharusnya mampu bekerja sama dan saling mengisi untuk mempertahankan eksistensi sakinah sehingga suami-istri terus mampu mempertahankan kebersamaannya. Dengan demikian, wahyu al-Qur’an menuntunkan bahwa terguncangnya aspek mawaddah, dalam hal ini adalah faktor ekonomi di era pandemi, tentu akan menyebabkan terguncangnya sakinah (ketenangan) dalam rumah tangga (azwaja). Dalam hal ini, aspek rahmah mesti hadir dan lebih diperkuat perannya untuk menjaga stabilitas sakinah sehingga kehidupan berpasangan (azwaja) mampu dipertahankan semaksimal mungkin dan perceraian menjadi tidak perlu terjadi.

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