Zakat as a Fiscal Instrument in The Sharia Economic Legal System (Philosophical and Empirical Juridical Analysis of BAZNAS Performance Over the Last Five Years)
DOI:
https://doi.org/10.65049/h135kv54Keywords:
Zakat; , Islamic Fiscal Policy; , BAZNAS; , Maqāṣid Al-Syarī‘Ah; , Islamic Economic Law.Abstract
Abstract: Zakat in Islam has a strategic position as a fiscal instrument that aims to realise social justice and the welfare of the people. In Indonesia, zakat has been institutionalised through Law No. 23 of 2011 with the National Zakat Agency (BAZNAS) as a non-structural state institution. However, empirically, the performance of national zakat collection is still far from its potential. This article aims to analyse the effectiveness of zakat as a fiscal instrument through a philosophical and empirical juridical approach by highlighting BAZNAS' performance over the last five years compared to the potential of national zakat. The results of the analysis show a significant gap between the potential and realisation of zakat caused by institutional problems, legal culture, and the lack of integration of zakat into national fiscal policy. This article emphasises the need for a reconstruction of the zakat institution based on maqāṣid al-syarī‘ah so that zakat can function optimally as a fiscal instrument in Indonesia's sharia economic legal system.
Keywords: Zakat; Islamic Fiscal Policy; BAZNAS; Maqāṣid Al-Syarī‘Ah; Islamic Economic Law.
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Copyright (c) 2025 Farid Madani, Aulia Nurhikmah , Yadi Janwari , Sofian Al Hakim (Author)
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