Strengthening Zakat Rules in Indonesia: A Legal Study of the Law on the Government of Aceh

Abstract

Aceh is a province with special authority under the Law Number 11 of 2006 on the Government of Aceh (Undang-Undang Pemerintahan Aceh/UUPA). The special authority is mentioned, among other regulations, in Article 180, which makes zakat the source of original income of the Aceh Region and the district or city. This study is a normative juridical research, that is, a study that analyses the regulations of laws that set law as a system of norms.The data collection technique used in this research is a literature studies of laws and regulations. This study concludes that zakat management in Aceh is regulated based on the UUPA of 2006. Baitul Mal Aceh and Baitul Mal districts or cities manage the institutions that regulate it. In addition, this legal regulation also explains that the amount of zakat paid is a deductible expense from the taxpayer's income tax liability. However, the existence of zakat, as stipulated in a number of UUPA articles, has not been implemented as expected. The absence of government regulations governing the implementation of taxes as a deductible factor for the amount of income tax payable is one of the reasons for not implementing Article 192. This government regulation is an essential factor towards strengthening the law on the Government of Aceh as part of the Helsinki Memorandum of Understanding mandate. The principle of lex specialis derogate lex generalis must be used as a legal argument in order to encourage the implementation of these regulations. Since Aceh is a region with special autonomy, the application of its law must also be handled specifically.

The Relationship of Muzakki to Increasing Individual Welfare: Analysis at Baznas Tanjungpinang City

“…Muslims have agreed that zakat is only obligatory for a Muslim, independent, intelligent adult who has a certain amount of wealth with certain conditions. Apart from the clergy and the government, muzakki are an integral part of implementing this obligatory zakat order because they are the people who are burdened with the obligation to issue a certain portion of their assets to be then given to those who are entitled to receive it (Mukhibad et al, 2019;Faisal et al, 2023;Khoiroh & Syakur, 2023).…”

Revitalising The Regulation of Zakat Institutions in Indonesia to Achieve Economic Justice

“…In the Islamic perspective, zakah distribution can be maximised as an increase and distribution of wealth so that the circulation of wealth can be increased, so that existing wealth can be evenly distributed and not just circulating in certain groups. (Faisal, Mukhlis, Jamaluddin, 2023) (Wahyuantika et al, 2023) Regulations are statements that contain standards and provisions that will be used as guidelines which are the result of decisions that have been agreed upon in an organisation that are binding, limiting, regulating, and must be obeyed and must be done to avoid sanctions with the aim of creating order, and comfort. (Febriadi, 2022) So the management of zakat in Indonesia is regulated in Law No.23 of 2011 concerning the management of zakat of planning, implementing, and coordinating the collection, distribution and utilization of zakat.…”

The Role of Muslim Generation Community at Zakat Collection on Realizing Sustainable Development Goals (SDGs) in the Era of Digital Society 5.0

“…This means empowerment as an effort to give autonomy, authority, and trust to every individual in an organization (Ife & Tesorierro, 2008). Zakat is a certain asset that is issued when it has reached the conditions regulated according to religious rules and distributed to eight asnaf (The extremely poor, the poor, the administrators of zakat, the converts whose hearts are persuaded, to free slaves, the debtors, for the way of Allah, and those who are on their way) recipients of zakat (Ghofur, 2016;Faisal et al, 2023;Zahri et al, 2023). Zakat empowerment aims at social justice, poverty alleviation, maqāṣid shari'āh, and the welfare of the ummah (Anis & Kassim, 2016).…”