Komitmen Perusahaan Menjadi Muzakki

Abstract

Zakat perusahaan telah diatur oleh ulama melalui fatwa dan diatur pemerintah Indonesia lewat undang-undang zakat, belum memberikan efek signifikan terhadap pengumpulan zakat pada perusahaan. Potensi zakat perusahaan sangat besar menurut data Badan Amil Zakat Nasional (BAZNAS) namun sangat rendah tingkat pengumpulannya. Negara-negara Islam lainnya telah berhasil membuat kebijakan khusus mengatur pemungutan dan penyaluran zakat atas perusahaan yang wajib zakat. Indonesia seharusnya mampu menggerakkan perusahaan untuk berkomitmen penuh dalam mengeluarkan zakat.

The Mediating Effect of Trust in the Relationship Between Reputation and Opportunism Towards Commitment to Paying Zakat

“…Zakat payers are encouraged to pay zakat to its institutions by reducing taxes for those who have paid it to zakat institutions (Ruslang et al, 2020). Nevertheless, it does not increase the number of zakat payers significantly.…”

“…LAZ is established with certain conditions that have been regulated by law and must report their activities to Baznas (Menteri Hukum dan Hak Asasi Manusia, 2011). Nowadays, Baznas have not been able to realize the potency due to the lack of funds obtained from zakat payers for years (Ruslang et al, 2020). As an illustration, according to the zakat potency mapping indicator, zakat potency in 2019 was 233.6 trillion but only 10.2 trillion could be realized from 5,186,025 zakat payers (muzaki) (Baznas, 2020).…”

“…It exists through making sacrifices in the present (Bae & Ha, 2014;Richard & Zhang, 2012). The commitment of zakat payers is withdrawn in zakat regulations has been issued by the government but has not yet affected the commitment to pay it through Baznas (Ruslang et al, 2020). As a result, the objective of giving away zakat for economic improvement and public welfare is difficult to achieve.…”

Company Zakat Distribution Model in Metro Lampung

“…The object of zakat in this globalization era is located in every mall that has the potential to develop and is significant for the economic equality of the people. (Ruslang et al, 2020) The potential that the Grand Sekuntum Hotel has is very capable of issuing zakat, because of that the hotel has issued some of its assets so that it can function as a means of realizing social goals, social sharing in its totality and saving property capital and its development.…”