Analisis Terhadap Undang-Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat (Perspektif Hukum Islam)

Abstract

The Birth of Law No. 23/2011 marks a new era of transformation of the national charity which has given rise to a new paradigm of charity management in our country. Some rules are the result of constitutive ijtihadin the ?eld of charity gets a reaction from some quarters, especially related to the management of charity by the state authority. Regardless of the debate which led to the material and formal lawsuit, there are several key issues to be further analyzed in relation to the reconstruction of ?qh paradigm evaluated from the perspective of contemporary Islamic law. First, the authorities and the involvement of the state as charities through the agency or institution that is of?cially established or recognized by the state, so that the management of charity can be done effectively, guaranteed. And have legal certainty. Secondly, the absence of sanctions for muzaki who shirk the obligation of charity in Law No.23 / 2011 shows that the payment of charity is voluntary, therefore charity regulations in Indonesia are still considered weak in the legal framework that can bind to the individual or business entity that is exposed to the taxpayer , Third, the reform paradigm of subject, object and charity tas{arruf ?eld have already accommodated in Law No.23 / 2011 in accordance with the principle of mas}lah}atand justice. Fourth, the relationship of charity and tax reaf?rmed in the amendment of new Law charity as?scal incentives for charity payers to make charity as a reduction of PKP (tax deduction), although this provision has not been able to realize the position of charitywhich is more signi?cant as a tax deduction(tax credit).

Reconstruction of Zakah Governance in Indonesia (Review on the No. 23 Year 2011)

“…The State assumes the role of responsibility in its management through BAZNAS [article 6]. In Chapter II Article 5 paragraph [3] of Law Number 23 Year 2011 on the Management of Zakat affirmed that; BAZNAZ as referred to in paragraph [1] is a non-structural government institution which is independent and responsible to the President through the Minister. Referring to the above provisions, there is an unpreparedness of the government to integrate regulations and bureaucratic system among institutions or entities that should be in synergy with BAZNAS [1].…”

“…The government through the Minister of Religious Affairs by supervising BAZNAS, Provincial BAZNAS, District / City BAZNAS, and LAZ. Supervision under OJK authority has not been seen in the Zakat Management Act [3].…”

“…Therefore, the practice of government is considered good if able to realize transparency, law enforcement and public accountability. In the guidelines of good corporate governance of Indonesian banking issued by KNKCG there are 5 principles in the implemen-tation of good corporate governance, namely: [1] transparency; [2] accountability; [3] responsibility; [4] independency and [4] fairness. Accountability is one of the main principles of organizational governance that implies the realization of a person's or organizational unit's obligations to account for the management and control of resources and the implementation of the policies entrusted to it in the context of achieving the objectives established through the media of periodic accountability [18][19][20][21].…”

“…In addition to some of the advantages of the enactment of the Law on Zakat Management as described above there are also several factors that are also considered as weaknesses. The law has not fully realized the actual zalcat governance, for example the absence of sanctions for muzaki who neglected the obligation of zakat [3] or the form of punishment against the delay of paying zakat [1]. Another thing that should also be important in zakat legislation is the organizational control system mechanism.…”

Potensi Kemunculan Kembali Malaria Di Kabupaten Pangandaran

“…dan manusia akan meningkat yang memungkinkan terjadi penularan malaria. 4 Pada periode tahun 2000-2005, wilayah Kabupaten Pangandaran, pada saat itu masih termasuk wilayah Kabupaten Ciamis, merupakan daerah endemis malaria tinggi. Penderitanya terkonsentrasi di wilayah pantai mulai dari Kalipucang di bagian timur yang berbatasan dengan Kabupaten Cilacap Jawa Tengah, sampai ke Legokjawa di bagian barat yang berbatasan dengan Kabupaten Tasikmalaya, serta satu wilayah pegunungan, yaitu Kecamatan Langkaplancar.…”