THE DISCOuRSE OF ZAKAt mANAGEmENT BASED ON THE NATuRES OF STATES
A. Zakat and Its management in Several States
Every Muslim is obligated to implement Islamic rules. In carrying out the obligation of zakat, each Muslim is not bounded by the form of state; given the nature of the state in the implementation of Islamic law is a means not an end. The main goal is the implementation of the zakat law, as the achievement of the objectives of the zakat law. A Muslim’s obedience to the Islamic rules is supported by the value of faith and piety, which is derived from the primordial covenant that is intrinsically and inherently accompanied every human birth. Further, Juhaya S. Praja provides an understanding that the reason for the implementation of Islamic law, including the implementation of zakat for Muslims, is affected by the two sentences creed and as a logical consequence of the creed pronunciation.2
The following will present several zakat management types/systems in several states representing Islamic states, Muslim states, and secular states.
1. The zakat management system in the Islamic states
Saudi Arabia and Pakistan are classified as Islamic states. The states apply law that is directly derived from religious law. The states are agencies that receive the mandate to carry out the religious affairs so that there will be sanctions against violations of the law. The states are also Islamic monocracy: power is a gift from God for humankind to be maintained and implemented in accordance with the basic principles, as the gift of power will have to be accountable in front of Allah.3
Saudi Arabia is more progressive than other countries. Zakat and taxes are managed under the Ministry of Finance. They are regulated by the Decree of the King. The decree is legally binding to all citizens of Saudi and Gulf citizens living in Saudi Arabia. Zakat collection in the state is applied to all kinds of wealth. The obligation to pay zakat for Muslims, especially zakat for companies, is centralized in its management. The management is run by “Maslahat az-Zakat Wa ad-Dakhl” (Zakat and Tax Board) to ensure that the official authority to collect zakat is only on the government’s hands. Muslims who have paid zakat is not obligated to pay taxes. Therefore, the citizens do not pay double obligations.4
The implementation of Zakat in Islamic states is automatically enshrined in the state constitution.
Therefore, the zakat payment system is implemented as an obligation. There are penalties for civil disobedience.
1 John L. Esposito. Islam dan Politik, translated by M. Joesoef Sou’yb. Islam and politics. Bulan Bintang. Jakarta.
1990. p.132.
2 Ibnu Katsir. tafsir al-Qur’an al-azhim, in A. Ilyas Ismail. Pilar-Pilar takwa Doktrin, Pemikiran, Hikmat, dan Pencerahan Spritual. Rajawali Pres. Jakarta. 2009. P.3.
3 Muhammad Alim. asas-asas Negara Hukum Modern Dalam Islam Kajian Komprehensif Islam Dan Ketatanegaraan. LKiS. yogyakarta. 2010. P. 61
4 http://saudi-tauhid-sunnah.blogspot.co.id/2012/06/pengelolaan-zakat-di-arab-saudi-sebuah.html Accessed December,8 2015
2. Zakat management System in the muslim States
Indonesia and Bangladesh are the largest Muslim states in the world. However, the valid laws in these states are not automatically derived from the religious teaching. Nevertheless, the existence of regulations of zakat is set in regulations and institutionalized, but the regulations have no power power to force like in the Islamic states. Islamic states set sanctions for those who do not pay zakat, but the Muslim states prefer the system of zakat payment based on voluntary. Consequently, the regulations set no penalties for those who do not pay zakat.
The Muslim states set as a facilitator for the implementation of religious provisions with the law as the core. In the constitution of Indonesia, it is stated that Indonesia is a legal state, which gives the consequences of any applicable rules must be appropriate and based on the law.
According to Oemar Senoadji, the Indonesia’s legal state has the unique characteristics of Indonesia. Pancasila should be appointed as the principal basis and the source of law. Then, Indonesia can be called a Pancasila legal state. One of the main features in the Pancasila legal state is the guarantee of the freedom of religion. However, a positive and meaningful religious freedom does not give the portion for atheism or anti-religious propaganda in Indonesia5. It is understood that the concept of Pancasila legal state is a state concept that is prismatic6.
The zakat management in Indonesia is regulated by Law 23 of 2011 about The Management of Zakat. The law regulates that BAZNAS (stands for Badan amil Zakat, Infaq, dan Shadaqah –Amil Zakat Infaq Shadaqah Institution) is the national zakat management institution. The law also recognizes LAZ (stands for Lembaga amil Zakat –Amil Zakat Agency[ies]) as zakat management institutions that assist the task BAZNAS. However, there are no sanctions for people who violate the rules of zakat. Similar thing happens in Bangladesh, as one of the Muslim countries, which have the Zakat Fund Ordinance (ZFO) as the national institution for zakat management. The rule stipulates that there is Zakat Board, which is in charge of formulating policies and administratives of zakat management and functions. The Zakat Board is partnered with the government and the Islamic Foundations, which are engaged in the distribution of zakat funds.
3. Zakat management System in the Secular States
Singapore is a secular state that strictly separates religious and state affairs. For the religious obligations, the state has policies that enable religious followers to carry out their religious law, like the law of zakat. However, the secular state chooses a voluntary system in various ways and forms of zakat implementation. The zakat payment system is voluntary system. The collection
has to be implemented by all Muslim community –despite the fact that the policies issued by the governments have different power.
The state policy in the zakat management can be in the form of regulation or legal basis for the zakat management, the agency designated to manage, the nature of the regulation for the people who carry out the obligation of zakat, the shapes and objects of zakat, and the utilization of zakat.
The policies are strongly influenced by law politics of the states.
Singapore designates the Islamic Religious Council of Singapore (MUIS –Majlis Ugama Islam Singapura) with a role that not only covers the ZIS management. The council also has responsibilities to manage hajj pilgrimage, halal certification, and endowments. The formation is based on AMLA (Administration of Muslims Law Act) under the ministry of Community Development.
Singapore is a state that has a good system of law enforcement, so that the process of supervision of the ZIS management is done well with the threat of severe penalty in order to avoid misuse. The following table suggests some of the provisions and policies in the zakat management of some states.
NO. State Regulation Status/ management
Institution Subject Form of
Zakat utilization
Programs 1. Saudi Arabia King’s decree in
the form of law and ushr
Obligated/ Ministry of Finance / Zakat Council and a special body named
“Maslahat az-Zakat Wa ad-Dakhl” (the Department of Zakat and Income Tax)
All type of wealth.
Not establishes the obligation of zakat to state-owned enterprises. Joint Venture between the Government and private enterprises are obliged to pay zakat (one legal entity, Syakhsiyyah I’tibariyyah)
Distributed to eight asnafs, as provision of Sharia, through The Saudi Arabia’s Ministry of Social Affairs that is authorized to finance social security expenditure.
2. Indonesia Law 23 of 2011 about The Management of Zakat
Voluntary/
BAZNAS & LAZ Zakat fitrah, infaq,
and shadaqah Assistance fund for the education of poor students Health Assistance for the Fakir Assistance for the Homeless
Skills Training for Poor youth
Medical Assistance Assistance for Agriculture and Livestock Assistance for Da’wah Interests Disaster Relief Basic Needs Assistance for the Fakir
3. Singapore AMLA
(Administration of Muslims Law Act)
Voluntary/
Islamic Religious Council of Singapore (MUIS –Majlis Ugama Islam Singapura) in line with law
Zakats of Gold, Shares, Commerce, Money Savings, CPF Or Labor Saves, Insurance, and fitrah.
Mustahik through a variety of programs to overcome poverty and ignorance
Table of Some States’ Policies in Zakat Management Source: Analysis of Author