ARGUMEN KETERLIBATAN NEGARA DALAM PENGELOLAAN ZAKAT DAN IMPLIKASINYA TERHADAP LEGALITAS LEMBAGA PENGELOLA ZAKAT

Bani Sarif Maula, NIM.: 1430016021 (2021) ARGUMEN KETERLIBATAN NEGARA DALAM PENGELOLAAN ZAKAT DAN IMPLIKASINYA TERHADAP LEGALITAS LEMBAGA PENGELOLA ZAKAT. Doctoral thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The management of zakat in Indonesia historically and sociologically is almost entirely carried out by Muslim society and becomes the backbone for Islamic preaching and educational institutions, until the enactment of the Law No. 23 of 2011 concerning Management of Zakat limits the role of the communityowned zakat management agencies. Some people consider that the zakat law is a form of state domination to the philanthropic practices of Muslim society by placing the government as the sole (central) actor in the management of zakat. Based on this phenomenon, this research explores issues: (1) what is the social and religious background of the stipulation of the Zakat Management Law; (2) why the stipulation of the Zakat Management Law is related to contestation between the state and civil society; and (3) what are the legal/constitutional implications of the Law No. 23/2011 for the existence of zakat management institutions belonging to Muslim communities in Indonesia. This study uses a qualitative approach that is based on facts, found especially in documents and historical records, minutes of the DPR-RI session and the Constitutional Court's Decision. Research data was obtained from policy actors by collecting them in the form of legislation concerning zakat and also historical records relating to the formulation of policies on zakat. Data was also obtained through interviews with the civil society group managing zakat (LAZ). The data are processed and analyzed with the theory of constitutionalism, critical discourse analysis, and post-colonial theory. This research concludes that: (1) socially, zakat is an Islamic philanthropic activity that is rooted in the history of Indonesian Muslims. The debate and contestation on the role of the state in managing zakat is caused by religious arguments that underlie it. One opinion argues that zakat should be managed collectively by the state; another opinion argues that zakat can be managed by the Muslim community itself. The Indonesian government when discussing the Zakat Bill in the parliament adheres to the opinion that argues that zakat must be managed by the state, as well as based on Article 34 of the 1945 Constitution concerning the state's obligation to care for the poor. On the other hand, civil society groups hold the opinion that zakat administrators are not only the state, but the holders of religious authority in society, besides they adhere to the fact that Indonesia is not an Islamic state. (2) The stipulation of Law Number 23/2011 is a contestation between the state and civil society. There are three arguments why zakat becomes a contest between the government and civil society, namely the welfare state argument, the potential zakat fund argument, and the religious argument. (3) The enactment of Law Number 23/2011 shows that the Indonesian state is included in the category of ―religious jurisdictional enclaves‖. Law Number 23/2011 does not stipulate zakat as a mandatory payment. This shows that the state is taking a neutral position to maintain its "secular" stance. But on the other hand, the state also leaves zakat management to be carried out by the Ministry of Religion, not by the Ministry of Finance, to protect the interests of Muslims that zakat is the right of Muslim communities.

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