The Democratic Zakat Implementation Model:
A Shared Role Between State and Civil Society of Indonesia
Luthfi Mafatihu Rizqia
1
1
Graduate School of State Islamic University Syarif Hidayatullah Jakarta
Street Kertamukti No5 West Pisangan, Cireundeu, Ciputat
Keywords: Democracy, Zakat Implementation, Act of Zakat, State and Civil Role.
Abstract: This study discusses the role of State and society in the implementation of zakat in Indonesia which aimed
to show the dynamics of zakat management and its implementation so that now formed the pattern of role
shared between the State through BAZNAS and its civil society in the form of LAZ and traditional zakat
management. The implementation of zakat in the history of Indonesia showed a continuous change, from
the beginning as a personal worship that must be fulfilled by every Muslim until now as one of the
assignment of the State as well-regulated in law. The sharing roles in zakat management did not occur
intentionally and also unplanned, there was a long process involving many factors such as historical, social,
religious, and even political aspects. This research is a qualitative research based on library research about
zakat and its regulations with juridical-normative approach. Finally, this study proved that the role sharing
in the implementation of zakat between State and society is democratic evidence which makes it different
from other countries.
1 INTRODUCTION
One of the democratic countries character is civils
involvement which is a necessity. The state as
expressed by (Budiarjo 2003) is an organization that
can force people to achieve a common goal, in the
Indonesian context, the goals and purposes of this
country have been formulated in the Constitution
which in its opening included 4 things, those are
protecting the entire people of Indonesia, to advance
and educate the life of the nation, and carry out
world order. Indonesia is a democratic country and
the most populous Muslim country in the world.
The history of democracy and Islam in Indonesia
has experienced a disunity and disintegration
potential of a nation caused by seven words in the
Jakarta charter (Khamami 2001). Nationalist and
religious prominent of Muslim fighters who want to
oblige Islamic law for the Indonesian Muslim
population was not in line with non-Muslims will
who threatened to separate themselves from
Indonesia if that was really implemented. Keeping
the unity and integrity of the nation at its
independence beginning was considered to be more
urgent and vital than forcing the the shari'a
implementation desire which would be included in
the first principle of Pancasila.
As a majority of Muslims country -both of the
government elites and civil society- there will be an
efforts and interests to propose Muslims aspirations
and make them synergized with national programs
either regional or central levels. The attempting of
Islamic law formalization in Indonesia from the past
until now has never been completed, there were
many legislations are adopted from the Islamic law,
even so Indonesia consistently on track as a
Pancasila state, not an Islamic state, which does not
use Islamic Law as a legal constitution. In other
words we can say that Islamic Laws in Indonesia
only those are have been ratified through legislation
process, such as the Marriage Law No.1 year 1974
and the Compilation of Islamic Law (KHI) become a
positive law that has a power and binding rule. Thus
the activities of other Islamic law that are carried out
by the Indonesian Muslim population and have not
been legislated into laws and regulations are still
personal-voluntary thing, not affirmed as an
obligation in national law along with other
consequences, one of those Islamic Law is zakat.
Unlike the Islamic marriage law which has been
accommodated in the Law or the provisions of the
Islamic Criminal Law (hudud wa jinayat) which are
not used in Indonesia, zakat is still in a dilemmatic
middle position, indeed there is a positive law
Special laws governing the management of zakat,
namely Law No. 23 of 2011 (zakat law 23/2011),
but there is no firm word in that law which mention
zakat is an obligatory matter that must be carried out
by every Muslim who has fulfilled the requirements,
so that it is still voluntary, not mandatory substance.
956
Rizqia, L.
The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia.
DOI: 10.5220/0009920809560963
In Proceedings of the 1st International Conference on Recent Innovations (ICRI 2018), pages 956-963
ISBN: 978-989-758-458-9
Copyright
c
2020 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
In this position, in fact zakat funds that can be
collected in Indonesia increased over times, however
that fund is not appropriate if we compare with the
potential of zakat in Indonesia.
On the other hand, what needs to be considered
related to zakat in Indonesia is the role of zakat
managers or in Fiqhs terms known as al-Amilin
ala al-Zakah. The history of zakat management in
Indonesia is inseparable from the active role of
Muslim communities who have already started to
collect and distribute zakat funds earlier than state
(bottom-up). The presence of the state in zakat
management has only been seen since the first zakat
law was promulgated in 1999, and then formed the
National Zakat Agency (BAZNAS) in 2001, while a
similar agency formed by the community has been
operating since 1987.
The state has a dual role in the management of
zakat, as a regulator and operator which is affirmed
in UUPZ 23/2011, this is considered to weaken the
position of civil zakat agency because there is an
effort to centralize zakat management by the state.
With a spirit of democracy and the freedom to
express opinions and aspirations guaranteed by the
Law, the zakat managers from the civil society sued
and conducted a judicial review of UUPZ 23/2011 to
the Constitutional Court because several articles
were considered to violate the Constitution. This is a
real democratic process, in which the civil society is
facilitated with a legal system that allows for a
review of the regulations which is made of the
government, and the all processes have been
regulated in the Indonesian state constitution so it
guarantees the involvement of the civil society as
one of the nation's important democratic elements.
2. LITERATURE REVIEW
Zakat has become the main theme of research
conducted by many researchers. Many aspects can
be examined from zakat, because of its
multidimensional nature, starting from the legal
aspect of zakat, its management aspects which
consist of collection and distribution, even the
economic aspects of zakat and its accounting can
also be examined.
In Fuadah Johari, Muhammad Ridwan Ab. Aziz,
and Ahmad Fahme Mohd Alis research (Johari
2014) during the 2003-2013 periods, they found 108
studies on zakat such as in the form of seminar
papers, journals, and articles that can be tracked on
Google Scholar.
A number of researches on zakat that they found
were divided into four categories as the main focus
of research, namely zakat management, zakat
collection, zakat distribution, and poverty (Johari
2014).
The results of their research showed that the
study of zakat from its empirical aspects was mostly
done with mixed research methods and Malaysia
became the most frequently researched area.
This paper focuses on the discourse of zakat
management and its implementation by the state and
civil society. Several studies on this subject have
also been conducted, such as Saidurrahman's
(Saidurrahman 2013) study which revealed the
tension between BAZ and LAZ which originated
from political aspects in the management of zakat in
Indonesia.
The same thing has been done by Heru Susetyo
who examined aspects of zakat management and its
relation to the state and society. He concluded that
there was competition in the management of zakat in
Indonesia which occurred between government
actors and non-government actors (2015).
Another study was conducted by Aden Rosadi
and Mohammad Anton Athoillah which highlighted
the role of the state and society in the distribution of
zakat funds, between centralization and
decentralization which concluded that in the
Indonesian context, zakat funds are more appropriate
for decentralization, which allows each region to
distribute zakat to its mustahiq in the area (2015).
Decentralization of zakat management is also
supported by Yuni Sudarwati and Nidya Waras
Sayekti's research (Sayekti 2011). They analyze the
impact and consequences if zakat management in
Indonesia is centralized.
According to Russell Powell (Powell 2010) the
management of zakat in some countries that have a
majority Muslim population is divided into three
models, namely, first, the state does not interfere at
all and takes care of zakat even though its citizens
are mostly Muslim, as can be found in Turkey.
Second, the State facilitates management of zakat
clearly regulated in its laws, but the roles and
positions of each country are different from each
other, it happens in Egypt, Jordan, Iran, Kuwait,
Bangladesh, Bahrain, Lebanon, Qatar, UAE, Oman,
and Indonesia. While the third, the State equates
zakat with tax so that obliges and forces all residents
to pay zakat to the State, this kind of thing happens
to Saudi Arabia, Pakistan, Libya, Sudan, Yemen and
Malaysia.
Previous studies on zakat have not explicitly
discussed the model of management and
implementation of democratic zakat. The democratic
nature and its proof of the zakat implementation in
Indonesia is the distinction of this research and
different from other studies.
The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia
957
3. ZAKAT MANAGEMENT
PERSPECTIVE
In its early history, zakat has transformed from
the state service (Islamic government) into personal
obligation. Zakat fund can be used for many
programs such as providing help in the form of
finance and insurance to the deserving people,
promoting entrepreneurship, establishing
orphanages, promoting educational facilities, and
providing aid and relief for emergencies such as
riots,violence, and natural disasters (Ahmad and
Mahmood 2009).
Basically, zakat is a state affair that involves the
needs of many people (asnaf al-mustahiqin) and its
management is carried out by the State starting from
collection to distribution (Qaradawi 1973). Things
like this were practiced during the period of Islamic
rule under the leadership of Rasulullah saw. and Abu
Bakar al-Sidiq and Umar bin Khattab.
In the era of Usman bin Affan, Zakat Mal began
to be divided into 2 types, namely al-amwal al-
batinah (non-visible treasures that people have like
gold, silver, merchandise) whose zakat is a personal
matter of each muzakki and al-amwal al- zahirah
(visible treasures like animals, fruits and plants)
whose zakat must be fulfilled through the Amil
zakat of Islamic government.
The classification of this type of zakat continued
in the next Islamic government, starting with the
Umayyad, Abbasid and Islamic dynasties
afterwards. This became the forerunner that
underlies change of zakat payment manner to be
voluntary and directly given to mustahiq. Another
factor that made the change of zakat detachment was
the mistrust of Muslims to the Islamic government at
that time so they felt more trust and confident to
fulfill it directly to mustahiq (Shaban 1976; Khaldun
2004).
The history of a shift in a ways of zakat payment
in Islam has explained in detail by Amelia (Fauzia
2008). In addition to the distortion of the corrupt
Islamic government at that time, many Fiqh experts -
legitimized that zakat was a personal obligation
between muzakki and Allah- played a role in
preserving the allegiance of zakat personally not
through amil.
The Similar conditions also occured in the
history of zakat management in Indonesia. The
absence of the state in the management of zakat has
fostered the assumption of the Muslim community
that zakat is a personal obligation that is indeed
fulfilled directly to mustahiq, or at least to local
religious leaders.
State awareness in taking on the role of zakat
management is inseparable from the support and
insistence of the Muslim community who had earlier
concentrated on zakat, one of its was the
establishment of Forum Zakat or FOZ (Salim 2008).
FOZ, through its congresses, finally succeeded in
initiating the zakat bill to be legalized as Zakat Law
No. 38 of 1999 which is the first zakat law in
Indonesia. The enactment of this law marked change
in the pattern of zakat management structures in
Indonesia.
State that previously did not actively manage
zakat, with the enactment of the law the role of the
State was increasingly visible, one of that role was
by mandate of the establishment of BAZNAS whose
management placed in the center of country until the
sub-districts.
That was a change in the pattern of management
and the involvement of the Indonesian State towards
zakat. Both the people and the state have taken an
important role in the management of zakat in
Indonesia so that there is no domination which then
controls the management of zakat in Indonesia, even
if it is the State.
4. THE DEMOCRACY IN ZAKAT
ASPECT
Zakat is one of the unique pillars of Islam,
because it relates with many things. It is worship
which simultaneously combines the transcendental
aspect between servant and God and the horizontal
relationship between individual people. Zakat is also
closely related to the economy because it is
religiously motivated economic instrument which
has a characteristic of wealth distribution that avoids
its rotating among the rich people (Malik 2016). In
state policy, zakat also has a relationship with
political aspects.
As a Muslim worship, zakat has constitutionally
regulated, moreover, the freedom of its
implementation is mentioned in the 1945
Constitution, precisely Article 28E paragraph 1
which states that choosing religion and carrying out
its worship process is the right of every citizen. In
this case the state gives equal rights to adherents of
any religion in Indonesia to carry out their worship
while keeping public order, not breaking the rights
of others, and not colliding with the existing rules.
Zakat procedure, whether it is collecting or
distributing, is actually closer to economic activities
(Abubakar 2011). In economics, democracy means
promoting joint efforts for the welfare and prosperity
of the people as stated in Article 33 of the 1945
Constitution. Democracy in the economy does not
require the existence of wealth which is
ICRI 2018 - International Conference Recent Innovation
958
monopolized by one party that cause a gap in
society, but the welfare of the people is the main
goal. In certain contexts, the state has the authority
to control vital wealth of production and natural
resources in order to realize the greatest prosperity
of the people.
Life prosperity can be obtained through a good
economic quality. Prosperity as the definition that
refers to Midgley, Tracy and Livermore ( Midgley et
all 2000) is a condition that is prosperous (well-
being) which leads to the conditions of meeting
material and non-material needs or often referred to
as social welfare. Prosperity occurs when individual
lives are safe and happy because their basic needs
for nutrition, health, education, shelter, and income
can be fulfilled properly (Suharto 2006).
According to Suharto in his research (Suharto
2005), a prosperous country is a country that
produces high GDP along with high social
development. That means rich countries are not
always prosperous when state expenditures -in terms
of social development- are not balanced with their
GDP, because the State's welfare in this term is the
welfare of all its citizens, through effective and
sustainable social programs, not only for those who
are poor (in the form of compensation or benefits)
but provide social protection to all levels of society
so that welfare can be felt in all corners of the
Country.
The pillar of economic harmony that this nation
aspired as mentioned above can be found in the role
of zakat as one of the instruments that improve the
welfare of the large poor society. Zakat as an
economic activity clearly implements the principle
of participatory democracy from all capable and
over-privileged individuals and corporations to set
aside part of their assets to help people who deserve
(mustahiq al-zakah).
In the political aspect, zakat as we know it has
been passed by the House of Representatives of the
Republic of Indonesia (DPR-RI) and signed by the
President. In a democratic state, there will be always
one principle of democracy where everyone has the
same rights and opportunities to participate in
government or to influence government actions
(Sidharta 2004). That right and opportunity of
people are represented by political actors in
parliament, political parties as a political vehicle can
be a bridge for every aspiration of the people to
express their interests, and even so, zakat has gone
through the same process.
Democracy in politics provides the widest
possible right of giving opinion for every
representative in the parliament as long as agree
with the corridor that is not illegal and can be liable
for that opinion. This condition confirms that in this
democratic state it is impossible for legislation to
emerge which does not go through the legislative
process in the DPR, so that all legislations that have
been issued are political products in democracy.
Democracy in the aspect of zakat which will be
discussed more in this paper is democracy at the
level of zakat management actors which are now
divided into two major parts, first, zakat
management actor from the government in this case
is BAZNAS and its networks both at the central
level, province, to the city. Secondly, zakat
management actors from the civil society either have
had operational permits in the form of Amil Zakat
Institutions (LAZ), or those who are still conducting
cultural-traditional zakat management activities in
mosques, prayer rooms and local religious leaders.
4.1 History of Zakat Regulation in
Indonesia
Talking about zakat in Indonesia apart from the
interference of the colonials, we will always
intersect with the history of Islam sustainability in
this country. Although there is no strong evidence to
confirm that zakat was once officially managed by
the Islamic kingdom in Indonesia before
independence, basically the Indonesian Muslim
population has practiced zakat worship voluntarily
without coercion (Salim 2008).
The implementation of zakat by Indonesian
Muslims securely continues from year to year
without any regulation from the government. Finally
the government through various suggestions based
on the Minister of Religion Regulation No. 4 and 5
of 1968 formed a special agency that handles zakat
issues, starting from the Province of DKI Jakarta
with the Agency for Zakat Infaq and Shadaqah
(BAZIS) which was then followed by the formation
of a similar agency in several other areas (Effendi
1984).
While BAZIS performance has not been
maximized, this situation encouraged the public to
participate in the management of zakat, which was
spearheaded by the Dana Sosial Al Falah (1987),
Dompet Dhuafa Republika (1993), Rumah Zakat
Indonesia (1998), and the Pos Keadilan Peduli Umat
(1999). After this good momentum, various efforts
continue to be promoted to establish regulations on
zakat in Indonesia, including the issuance of a joint
decision between the Minister of Home Affairs and
Minister of Religion No. 29 and 47 in 1991
concerning Guidance on the Zakat, Infaq, and
Sadaqah Agency.
The idea of preparing the zakat bill came after
the first National Working Meeting of the Zakat
Management Institution and the Zakat Forum was
The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia
959
held in early January 1999. The results form that
meeting were followed up with a letter from the
Minister of Religion No.MA/18/111/1999 regarding
the application for approval of the drafting initiative
The Draft Law on the management of zakat, then
then the application was approved through a letter of
the Minister of State Secretary No. B. 283/4/1999.
(Amin 2000)
The discussion of the Draft Law on the
management of zakat began with an explanation of
the government which was started by the Minister of
Religion on 26 July 1999. After that, from 26
August to 14 September 1999 a substance discussion
forum was held to focus on zakat law draft. House of
Representatives approved that draft with the
decision DPR-RI Number 10 / DPR-RI / 1999
followed by a letter of the Chairman of the DPR-RI
Number RU.01 / 03529 / DPR-RI / 1999 dated
September 14, 1999 which was submitted to the
president to be signed and passed into law on
September 23, 1999 by the President of the Republic
of Indonesia at that time Bacharuddin Jusuf Habibie
thus on the same day the Act was promulgated as the
law No. 38 year 1999 about the Management of
Zakat which was the first law that legitimize and
become a juridical basis for the practice of zakat
management in Indonesia.
Twelve years after the first zakat law was
promulgated, the government determined to improve
and evaluate the regulation of zakat management
because it was considered need improvement rules
so that a new zakat management law was worked
through in 2011. This was preceded by a working
meeting between the House Commission VIII RI
with the government on March 28, 2011 which
agreed and ratified the establishment of a working
committee on the management of zakat, infaq, and
shadaqah law draft.
The working committee of the House of
Representatives Commission VIII held 7 meetings
and 2 consignments with the government along
March to October 2011. The process of replacing the
zakat law was quite tough because it caused
disagreement among the factions in the commission
VIII. One of the points of the debate is about the
form of LAZ in order to obtain an operational
permit. In the Zakat Bill, LAZ must be registered as
an Islamic community organization that manages the
fields of education, da'wah and social, as well as
legal entities.
Finally after going through a long debate, the bill
on the management of zakat was passed by the
House of Representatives and the Government
became Law No. 23 of 2011 in Jakarta on November
25, 2011 and entered into the State Gazette of the
Republic of Indonesia in 2011 number 115 (Risalah
Resmi DPR, 2011).
4.2. Judicial Review on Zakat
Management Law
Since promulgation of zakat law 23/2011 Zakat
has become one of the activities which its
management is regulated officially by laws and
government regulations. The amendment to the
zakat law in 1999 contains many fundamental
changes to the rights and authority of zakat
management in Indonesia. One of the changes is
about the portion of the role of the state as the actor
of zakat management.
The first zakat law was 1999 there has indeed
been a distinction between the terms of mention for
zakat managers, namely BAZ agency that formed by
the government and LAZ institutions formed by the
civil society. Differences in the position of these two
agencies are also found in the implementation
according to the 1999 and 2011 zakat law. The
positions of BAZ and LAZ in the zakat law 38/1999
are equally strong, parallel, and there is no specific
article that confirms the excessive authority between
them, each BAZ and LAZ are responsible to the
government as stated in articles 8 and 9. The
position has changed since the promulgation of zakat
law 23/2011.
If we look at the clauses of the articles in zakat
law 23/2011 there are several articles that
substantially support and want the maximum active
role of the state in the management of zakat. For
example article 5 of zakat law 23/2011 which
explicitly states that the government established
BAZNAS in order to carry out zakat management
functions in Indonesia, then affirmed in article 6 that
BAZNAS has the authority to carry out zakat
management nationally.
Responding to this fundamental change, zakat
practitioners did not only accept fatefully, but they
applied for Judicial Review to the Constitutional
Court in 2013 of several articles deemed contrary to
the 1945 Constitution. There were eight (8) articles
submitted to the Constitutional Court for tested,
exactly there were Article 5, Article 6, Article 7,
Article 17, Article 18, Article 19, Article 38, and
Article 41 of the Law on Zakat Management and the
application for testing was partly accepted and other
were rejected.
Article 5, 6, and 7 of zakat law 23/2011 are used
by the applicants as a argumentation that there was
an effort to centralize the management of zakat by
the government, causing a number of consequences
that are contrary to the 1945 Constitution, but the
testing of the following articles was declared
unlawful according to the Constitutional Court, that
meant that the articles were not given any correction,
they will remain as stated in zakat law 23/2011. The
same thing also happened in the examination of
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articles 17 and 19 - which the applicant deemed to
have changed LAZ's position against BAZ, being
subordinated - rejected by the Constitutional Court
and declared not to have received the constitutional
examination of the two articles and not legally
grounded.
The articles that were received by the
constitutional examination were articles 18, 38 and
41 zakat law 23/2011. Article 18 explains the LAZ
requirements for obtaining operational permits,
among the principal and substance of this article
which is explained by the Constitutional Court is
that the LAZ requirement must be in the form of an
Islamic community organization, and a legal entity
is not a cumulative requirement, but an alternative
choice, only must still fulfilling the main
requirements as a general obligation of zakat
managers, i) exist in the field of Islamic religion; ii)
non-profit; iii) has a zakat utilization plan / program;
and iv) has the ability to carry out its work plan /
program. Likewise with the necessity of LAZ sharia
supervisors who according to the Constitutional
Court do not violate the law as long as it is
interpreted as internal or external sharia supervisors.
The examination of articles 38 and 41 which are
related to the criminalization of amil zakat that does
not obtain permission was also accepted by the
Constitutional Court. As stated in articles 38 and 41
that every person who deliberately acts as amil zakat
without permission from the authorized official will
be sentenced to prison for a maximum of 1 (one)
year or a maximum fine of Rp. 50,000,000 (fifty
million rupiah).
The Constitutional Court in its explanation
related to the article confirms that the muzakki
interests must be protected with certainty that the
zakat is distributed correctly and appropriately, but it
must be admitted that there are still many areas
which are not covered by BAZ or LAZ so that the
Muslim community can only distribute zakat
through mosques or religious leaders over there. If it
forced to follow these rules, the right of Indonesian
muslim citizens to fulfil their worship (zakat) will be
disrupted because of the potential for a vacuum of
zakat services in the society. This barrier for citizens
to fulfil their obligations or religious demands which
according to the Constitutional Court breaks the
1945 Constitution, especially article 28E paragraph
(2) and article 29 paragraph (2) of the 1945
Constitution.
4.3. Society Participation in Zakat
Management
Admittedly Indonesia is one of the countries that
has improved zakat management from time to time,
both improving the performance of BAZ (BAZNAS,
2015) and LAZ (Dompet Dhuafa, 2015) the
improvement of regulations and the commitment of
zakat managers to become more professional made
zakat management in Indonesia more transparent,
accountable, modern, and of course beneficial for
the society.
The unique condition of zakat management in
Indonesia is how the government and society build
synergies in activities related to zakat infaq and
shadaqah and waqf in constructive forms. It is
different from the management of zakat in Malaysia,
for example, which is centralized by one institution
so that the activities of collecting and distributing
are only carried out by the relevant institutions
without much involvement of the community, or the
management of zakat which is not regulated at all as
in Turkey (Lewis 1961). Indonesia, which has grown
up with a history of Islamic practices carried out
voluntarily, has inspired how zakat should be
managed.
On one side, the government took strategic steps
in legitimizing zakat management regulations, but in
another perspective this also aims to encourage zakat
practitioners to be more professional and
accountable in how they are fulfilling their tasks to
the zakat payers, public and other stakeholders and
absolutely to Allah (Saad et all 2014).
The management of zakat that is desired The law
is basically a form of synergy between the
government and the civil society. It was proven by
the obligatory existence of society elements in
BAZNAS membership then continued the
involvement of the community by forming LAZ as
stated in zakat law 23/2011. Public awareness in
striving for mutual care through zakat is something
that must be maintained so that the balance of
welfare can be increased and the inequality of
wealth can be reduced.
The existence of two zakat management groups
(government and society) makes two major parts of
the zakat collection field in Indonesia. The
government with its institutions is used as the main
focus of zakat collection of BAZNAS while the
general public and private corporations are more
targeted by LAZNAS. This shared-target is proven
by the massive movement of BAZNAS to form
Zakat Collector Unit (UPZ) in state institutions, both
The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia
961
at the central and regional levels and the existence of
a positive image exemplified by state officials to pay
their zakat to BAZNAS especially in the month of
Ramadan every year (BAZNAS, 2015).
Unlike the case with some LAZNAS, which is
better known by the public in general, they actively
go to the field to collect zakat in the society, have
many volunteers who are usually college students or
social activists. LAZNAS collection access is more
to individuals who have trusted their performance so
they become muzakki at the institution.
5. CONCLUSIONS
After the discussion above, it can be concluded
that the implementation of zakat in Indonesia has
proven to be so democratic which then led to the
division of management roles between the state and
society through their respective institutions. The
nature of the management of democratic zakat can
be found in the process of enacting zakat laws, both
in discussions in the DPR, and after the law was
passed which then led to reactions from zakat
practitioners to conduct material testing related to
the zakat law to the Constitutional Court until now
we see that both state and civil society are working
together in sinergy to carry out zakat management.
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