Dinamika Aspek Hukum Zakat dan Wakaf di Indonesia

Abstract

The Dynamics of Legal Aspects of Zakat and Waqf in Indonesia. This study shows that the codification of the law of zakat in Indonesia occurs gradually. Codification of Zakat still focuses much on zakat management. Zakat management is undertaken by the National Zakat Board (BAZNAS) and the Amil Zakat Institute (LAZ). The developmental aspects of zakat consist of: amil zakat, muzaki, zakat object, sanctions, and charity as a tax deduction. Meanwhile, the legal codification of waqf in Indonesia experienced significant growth after the enactment of Law Number 41 Year 2004 on Wakaf including: the concept of endowments, wakif, waqf objects, elements of endowments, nazir, waqf institutions (BWI), monitoring, dispute resolution, and criminal sanctions for violations of the waqf objects.DOI: 10.15408/ajis.v16i2.4450

Ramadan and strengthening of the social capital of Indonesian Muslim communities

“…In contrast, waqf is described in Islam as the provision of the requisite special: (1) it is intended for religious and public interests, (2) the benefits of the property are eternal, and it is not used for a short period of time, and (3) it is granted without limit of time. These points differentiate waqf, alms and infaq (Bariyah 2016). Thus, alms, waqaf and infaq are part of the system of philanthropy in Islam and are used as a medium to strengthen the aspects of economic and social life (Latief 2017).…”

Integration of Sharia in Zakat Law

“…In fact, some of the regulations described above can be said to be a form of formalization of Islamic law, which initially became unwritten law, now becomes written law so that it becomes a living, developing, and applicable law for Indonesian Muslims and its existence is recognized in the Indonesian legal system (Zarkasyi, 2015).The existence of the Zakat Management Law in the Indonesian legal system must also be understood as the direction of government legal policy to realize good zakat governance so that it can optimize the potential of national zakat, especially in fundraising, zakat utilization, and at the same time strengthening the implementation of zakat management and BAZNAS institutions. as a function of coordinating the management of zakat nationally (Bariyah, 2016). The legal policy for the formation of the Zakat Management Law from the beginning was essentially an alternative in overcoming the problem of poverty in Indonesia, as implied in the preamble to the 1945 Constitution of the Republic of Indonesia, namely to advance public welfare (Rachim, 2018).…”

“…This can be seen in the preamble, which states that to increase the effectiveness and efficiency of zakat, it must be managed institutionally under Islamic law. Islamic law's meaning in this institutional principle implies that Islamic law is the principle in the management of zakat carried out by amil zakat, namely the National Amil Zakat Agency (BAZNAS) in terms of planning, collecting, distributing, and utilizing Zakat, alms, and other socio-religious funds (Bariyah, 2016). The basis used in the management of zakat in both the old Zakat Management Law and the new Zakat Management Law are indeed not much different, meaning that there is still a relationship between religion and state.…”

A Juridical Study of Land Waqf in Indonesia in Realizing the Rule of Law

“…Since UUPA No. 5 of 1960 was stipulated by the government, so the juridical rules regarding land waqf have obtained the principle of legal certainty [8] [9]. Land waqf, which is one of the practices of Islamic law teachings, its legal basis also comes from the values and principles of Islamic legal teachings that are believed to be accurate and adhered to by its adherents.…”