RELASI KUASA NEGARA DAN MASYARAKAT SIPIL DALAM TATA KELOLA ZAKAT PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 54/PUU-XXIII/2025 (STUDI DAERAH ISTIMEWA YOGYAKARTA)

Neneng Nadila Kurniawati, NIM.: 24203011015 (2026) RELASI KUASA NEGARA DAN MASYARAKAT SIPIL DALAM TATA KELOLA ZAKAT PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 54/PUU-XXIII/2025 (STUDI DAERAH ISTIMEWA YOGYAKARTA). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat is an instrument of Islamic philanthropy administered by the state through Law No. 23 of 2011, which designates BAZNAS as the national coordinator and the authority responsible for issuing permits and recommendations to Zakat Management Institutions (LAZ). This regulatory framework has created tensions in the power dynamics between the state and civil society, which have repeatedly been tested in constitutional courts, including through Constitutional Court Decision No. 54/PUU-XXIII/2025, which rejected the petitioners’ request but nonetheless ordered a revision of the law. This study was conducted in the Special Region of Yogyakarta, bringing together state actors (BAZNAS DIY and BAZNAS Yogyakarta City) and civil society actors (LAZISNU DIY, Jogokariyan Mosque, and Indonesia Zakat Watch), to examine how these power dynamics operate following the ruling, and why Articles 6, 16(1), and 17 of Law No. 23 of 2011 continue to create tensions in practice despite being declared constitutional. This qualitative study employs a descriptive-analytical case study method based on a socio-legal framework. Primary data from purposive interviews and secondary data were analyzed through data reduction, data presentation, and drawing conclusions, guided by Michel Foucault’s theory of power relations and the principles of Good Zakat Governance. The research findings indicate that, in theory, Law No. 23 of 2011 establishes the relationship between BAZNAS and LAZ as a coordinative one. However, empirical evidence from the Special Region of Yogyakarta (DIY) reveals that this relationship operates through three mechanisms of power: power/knowledge that monopolizes the production of the “official amil” category through a hierarchical definitional structure; disciplinary power manifested in top-down, one-way oversight without equivalent oversight of the central BAZNAS; and governmentality that frames BAZNAS as a “safety net” while simultaneously distributing the responsibilities of power across a network of actors. These three mechanisms produce asymmetrical power relations to which each civil society actor responds differently: LAZISNU DIY through the selection of authoritative nodes, Jogokariyan Mosque through selective, layered resistance, and Indonesia Zakat Watch through epistemic-systemic resistance via judicial review. Thus, the power relationship between the state and civil society in zakat governance in DIY is not a unidirectional, single-sided domination, but rather a battlefield that is constantly being negotiated.

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