Pandangan Hukum Islam terhadap Status Muflis (Debitur Pailit) sebagai Gharimin (Mustahik Zakat)

Abstract

The development of sharia economy in Indonesia is increasing. Islamic economic development can be seen from the development of Islamic financial institutions and the Islamic financial instruments they offer, ranging from Islamic banks, Islamic capital markets, and Islamic insurance. With these developments, nowadays financing activities with sharia contracts are increasing and growing rapidly. However, only a few can pay it off. In other words, non-performing financing or bad loans at Islamic financial institutions often occur. Non-performing financing caused by the inability of the customer as a debtor to pay debts to a financial institution as a creditor resulted in the customer being bankrupted by the financial institution as a creditor. Bankruptcy is defined as the inability of the debtor or debtor (can be a person, legal entity, company) which is proven based on a court decision that the debtor has stopped paying his debts (unable to pay off debts) which results in general confiscation of his assets, so that the debtor is no longer entitled to manage his assets. . If it is associated with zakat, one of the ashnaf of zakat is gharimin or people who are in debt. Zakat institutions in Indonesia have not made bankrupt customers as gharimin who are entitled to receive zakat. The formulation of the problem in this paper is to find out the views of Islamic law on the status of bankrupt debtors as gharimin. The conclusion is that the status of a bankrupt debtor can be determined as a gharimin who is entitled to receive zakat. The use of debt in question can be for personal or public interest. The distribution pattern can use the qardh hasan pattern where the zakat given to the gharimin is not to be owned but to be returned again. The zakat funds are not only used to pay off debts, they can also be used as initial capital for bankrupt debtors to restart their business.
 Keywords: bankrupt debtor, gharimin, zakat mustahik.

The role of zakat distribution on the sustainability of gharimin (genuine debtors) in Islamic financial institutions in Malaysia

“…Meanwhile, Ratnasari et al (2022) and Tahir and Yusof (2014) examined the eligibility of an individual bankruptcy, and Hardi et al (2021) and Mawardi et al (2018) examined bankrupt companies categorized under gharimin group. The analysis shows that the debt purpose for the bankrupt individuals and company is to be seen as most important in determining their eligibility for zakat to pay off their debts.…”

Legal Burden of Obligation to Pay Tax on Business Results in the Zakat Concept

“…The obligation to a certain number of assets, means that zakat is an obligation on assets that is binding and not a recommendation that this obligation be imposed on every Muslim (baligh, intelligent) when they have a number of assets that have fulfilled their nisab limits. (Ratnasari et al, 2022) The definition of zakat is also contained in the laws and regulations in Indonesia. Article 1 point (3) Law No.…”

Problematika Alokasi Dana Zakat di Baitul Mal wa Tamwil untuk Mengatasi Non Performing Financing

“…Qardhawi berpendapat bahwa mereka yang membangun fasilitas umum seperti panti asuhan, rumah sakit khusus fakir miskin dan sekolah, berhak menerima zakat sedangkan terkait siapa yang berutang apakah yayasan atau perseorangan. Para ulama berbeda pendapat tentang status apakah yang berhak menjadi gharimin yayasan atau perseorangan (Ratnasari, Fasa, & Ja'far, 2022). Berikut ini merupakan pandangan makna gharimin menurut fikih klasik dan kontemporer.…”