Siyāsah Sharʿiyyah and State Governance in Zakat Management: A Case Analysis of Judicial Review on BAZNAS Authority vis-à-vis LAZ/BAZ Institutions

Ali Rajeh R. Zaari, Elmira Hasibuan, Rifadillah Wahyu, Muhammad R. Jassin

Abstract


Law No. 38/1999 established Indonesia’s first legal framework for zakat management, institutionalizing the National Zakat Agency (BAZNAS) and civil society-led Amil Zakat Institutions (LAZ). Revised through Law No. 23/2011 to enhance oversight and systemic integration, the amendment triggered debates over four critical issues: (1) potential criminalization of LAZ/BAZ (Articles 38-41); (2) centralization of authority under BAZNAS; (3) operational restrictions on LAZ/BAZ (Article 20); and (4) legal ambiguities and perceived inequities. This study examines state regulatory roles in zakat governance through Constitutional Court Case 97/PUU-XXII/2024, which challenges BAZNAS’s exclusive authority. Using normative juridical methods, the paper analyzes statutory frameworks and LAZ’s legal arguments against Law 23/2011. Findings reveal tensions between centralized state control and civil society autonomy, underscoring unresolved legal ambiguities in Indonesia’s zakat ecosystem. The research contributes to discourse on balancing regulatory efficiency with participatory governance in Islamic social finance systems.

Keywords


Zakat Management, BAZNAS, LAZ, Constitutional Court, Legal Reform

Full Text:

PDF

References


Adib, C. 2017. “Peran Negara Dalam Pengelolaan Zakat Umat Islam Di Indonesia.” Jurnal Nestor Magister Hukum 13 (1): 1–28. https://jurnal.untan.ac.id/index.php/nestor/article/view/22564.

Akbar, M. 2018. “Pengelolaan Zakat Profesi Aparat Sipil Negara.” Jurnal Hukum Ekonomi Syariah : AICONOMIA 2 (2): 4.

Alwiyah, A. 2023. “Pembaharuan Hukum Zakat Di Indonesia Hukum Zakat Di Indonesia ( Implikasinya Terhadap Siyasah)” 1 (02): 67–73.

Amalia, E. 2018. “The Shariah Governance Framework For Strengthening Zakat Management in Indonesia: A Critical Review of Zakat Regulations” 162 (Iclj 2017): 133–38. https://doi.org/10.2991/iclj-17.2018.28.

Arkham, M., Novendi, and Susilowati, D. 2018. “Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia.” International Journal of Zakat 3 (2): 1–15. https://doi.org/10.37706/ijaz.v3i2.74.

Arlis. 2011. “Siyasah Syar’Iyyah Tentang Pengelolaan Zakat Pada Masa Awal Islam.” Juris 2010 (2): 170–85.

Azizy, S. H. 2019. “The Concept of Welfare From Siyasah Syar’iyyah Perspective and Its Implementation on Zakat Management in Indonesia.” Islamic Economics Journal 5 (1): 35. https://doi.org/10.21111/iej.v5i1.3666.

Erni, A. and Rahman. 2024. “Sinergi International Journal of Islamic Studies.” Sinergi International Journal of Islamic Studies 2 (1): 24–37.

Fadilah, S., Lesatari, R., and Rosdiana, Y. 2017. “Organisasi Pengelola Zakat (OPZ): Deskripsi Pengelolaan Zakat Dari Aspek Lembaga Zakat.” Journal Kajian Akuntansi 18 (2): 148–63. https://ejournal.unisba.ac.id/index.php/kajian_akuntansi/article/view/3085.

Hadi, Y. 2022. “Strategi Pendistribusian Dana Zakat Pada Badan Amil Zakat Nasional (Baznas) Kabupaten Lampung Barat.” NBER Working Papers, no. December: 89. http://www.nber.org/papers/w16019.

Hamzah, I. 2022. “Putusan MK Nomor 86/PUU-X/2012 Dilihat Dari Perspektif Fiqih Siyasah: Respon Politik Hukum Masyarakat Sipil Melalui Judicial Review UU No. 23 Tahun 2011 Tentang Pengelolaan Zakat.” El-Aqwal : Journal of Sharia and Comparative Law 1 (1): 33–46. https://doi.org/10.24090/el-aqwal.v1i1.6781.

Herdianto, A. W. 2011. “The Role of the State in Optimizing Zakat in Indonesia.” Jurisdictie, Journal Law and Shariah 2 (1): 103–116.

Herianingrum, S., Supriani, I., Sukmana, R., Effendie., Widiastuti, T., Fauzi, Q., and Shofawati, A. 2024. “Zakat as an Instrument of Poverty Reduction in Indonesia.” Journal of Islamic Accounting and Business Research 15 (4): 643–660. https://doi.org/10.1108/JIABR-11-2021-0307.

Hosen, M. N., Wahab, A., Larasati, D., Hidayah, N., and Mutiara, T. 2022. “Strengthening the Function of BAZNAS as Zakat Regulator: Legal Draft Proposal and Its Public Perceptions.” Jurnal Cita Hukum 10 (1): 117–138. https://doi.org/10.15408/jch.v10i1.24448.

Ibn Taimiyyah , Al-Siyâsah Al-Syar`iyyahÀ Islâh Al-Râ`i Wa Al-Ra`iyyah, Beirut: Dâr Al-Âfaqal-Jadìdah,1988. n.d.

Ma’ruf, I. R., Jusuf, A. A., Jufri, R. A., Swastria, J., Supriadi, D., Rahayu, P. K., and Arifin, A. 2020. “A Comparative Study on Zakat Management Law Practices between Malaysia and Indonesia.” International Journal of Science and Society 2 (2): 328–41. https://doi.org/10.54783/ijsoc.v2i2.164.

Marenza, S. E., and Karimuddin. 2024. “Zakat and Waqf Managament in Indonesia and Pakistan: A Comparative Study.” Milkiyah: Jurnal Hukum Ekonomi Syariah 3 (1): 43–52. https://doi.org/10.46870/milkiyah.v3i1.805.

Melis, M., Choiriyah, and Saprida. 2020. “Zakat Management Instutition: Management and Strategy.” SALAM: Jurnal Sosial Dan Budaya Syar-I 7 (12): 1173–1182. https://doi.org/10.15408/sjsbs.v7i12.17068.

Mu, S., and Nurrahman, D. 2021. “Synergisticity Of District National Zakat Amil Agency , Zakat Amil Institution And Pati Regional Government In Zakat Management,” 1228–1237.

Nafi, M., al-Amruzi, F. dkk. n.d. “Siyasah Syariah Dan Implikasinya Terhadap Pembaruan Hukum Zakat Di Indonesia” 6 (1): 91–115.

Najiyah, F. and Febriandika, N. R. 2019. “The Role of Government in the Zakat Management: The Implementation of A Centralized and Decentralized Approach (Comparative Study in Indonesia and Malaysia)” 101 (Iconies 2018): 290–292. https://doi.org/10.2991/iconies-18.2019.57.

Nazaruddin. 2022. “Implementasi Undang-Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat.” Ibrah: Jurnal Pengabdian Kepada Masyarakat 1 (1): 13–24. https://doi.org/10.47766/ibrah.v1i1.548.

Ninglasari, S. Y., Mirzal, H., Majid, R., Ulya, B. and Himmawan, M. F. 2023. “Good Amil Governance (GAG) and Efficiency of Zakat Institution in Indonesia.” Ijtimā Iyya Journal of Muslim Society Research 8 (2): 133–46. https://doi.org/10.24090/ijtimaiyya.v8i2.7913.

Owoyemi, M. Y. 2020. “Zakat Management: The Crisis of Confidence in Zakat Agencies and the Legality of Giving Zakat Directly to the Poor.” Journal of Islamic Accounting and Business Research 11 (2): 498–510. https://doi.org/10.1108/JIABR-07-2017-0097.

Setiawan, N., and Soewarno, N. 2024. “Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation.” International Conference on Islamic Economic (ICIE) 3 (1): 77–100. https://doi.org/10.58223/icie.v3i1.307.

Siregar, H. I., Putri, R. C., Majid, M. S. A., and Harahap, I. 2023. “The Role of Zakat in the Economy and Poverty Alleviation.” International Journal of Science, Technology & Management 4 (5): 1206–1210. https://doi.org/10.46729/ijstm.v4i5.919.

Syafii, M., Rahman, A., Hakim, S., Ilham, R., and Saragih, M. 2022. “The Role of Zakat in Alleviating Poverty: Case Study from North Sumatera BAZNAS Institution Province,” no. January. https://doi.org/10.4108/eai.11-10-2021.2319605.

TâM, T. T. Al-Siyâsah Al-Syar`iyyahwa Al-Fiqhal-Islâmìy,(Mesir: Dâr Al-Ta’lìf, 1953), h. 10; dan Abd Al-Wahhâb Khallâf, Politik Hukum Islam, Terjemahan Zainuddin Adnan,(Yogyakarta: Tiara Wacana, 1994), h. Vii. n.d.

Yahya, I. 2020. “Zakat Management in Indonesia: Legal Political Perspective.” Al-Ahkam 30 (2): 195–214. https://doi.org/10.21580/ahkam.2020.30.2.6420.

Zunaidi, A., Maghfiroh, F. L., Mushlihin, I. A., and Natalina, S. A. 2025. “Integrating Productive Zakat and Women ’ s Empowerment to Achieve Sustainable Development Goals : A Path to Social Welfare and Economic Inclusion” 10 (1): 1–12.




DOI: https://doi.org/10.15408/jii.v15i1.47332

Refbacks

  • There are currently no refbacks.