Kontribusi Pemerintah dalam Pengelolaan Zakat di Aceh (Kontestasi Penerapan Asas Lex Specialis dan Lex Generalis)
DOI:
https://doi.org/10.22373/jms.v16i2.1749Keywords:
Government Contribution, collecting zakatAbstract
Aceh as the implementation of Islamic law that apply actually has a strong and comprehensive regulation in managing zakat management as one of the Islamic economic instruments that can be relied upon. No new provisions actually be said that the setting is global and thus requires the derivation of a general- derivation of other rules in accordance with the demands of today’s circumstances, especially if it is associated with some of the specifics that are given to Aceh in applying the principle of lex specialist in public law requirements within the framework of Islamic law. Terms and conditions of Zakat as Zakat PAD can reduce the payment of income tax payable is stipulated in Law 11/2006 (BAL) of the Government of Aceh and Aceh Qanun No. 10/2007 on the Baitul Mal is still being debated. This problem is triggered by the perception and understanding of the parties as to whether zakat diperlalukan as pure PAD managed according to Law No. 17 of 2003 on State Finance and Government Regulation (PP) No. 58/2005, of the Regional Financial Management or managed as a special revenue. Similarly, if the charity is paid muzakki in Aceh can decimate the income tax payable (tax-crediet) according BAL and Qanun above or must according to Law No. 7 of 1983 on Income Tax mentions zakat can only reduce the amount of taxable income (tax-deductable). This regulation conflicts must be resolved, among others, by mating / combination and fusion (matching) the existing rules so as not to be controversial, so the contribution of the Government of Aceh to the management of zakat is not marred by it.References
Al-Nazar, Abdul Wahab. t.th. al-Khulafa al-Rasyidin. Beirut: Dar al-Fikr.
Al-Qaradhawy, Yusuf. 1991. Fiqh al-Zakah. Juz 2. Beirut: Muassasah Risalah.
Al-Qaradhawy, Yusuf. Al-Tathbiq al-Ma’asir li al-Zakah. Amrullah. 2008. Reagulasi Zakat: Dari Fiqh Klasik Menuju Fiqh
Negara. Banda Aceh: Baitul Mal Aceh.
Amrullah. 2010. Bagaimana Memahami Makna Zakat Sebagai PAD: Kasus Temuan BPK Pada Baitul Mal Aceh. Banda Aceh: Baitul Mal Aceh.
Amrullah. 2014. Revitalisasi Baitul Mal: Solusi Pengembangan Baitul Mal Berdasarkan Undang-Undang Otonomi Khusus, Banda Aceh: Baitul Mal Aceh.
An-Nawawi. t.th. al-Majmu’ Syarah al-Muhazzab. Juz 5. Mesir: Isa al-Babi al-Halabi Wa Syirkat.
Armiadi. 2008. Zakat Produktif: Solusi Alternatif Pemberdayaan Ekonomi Umat (Potret dan Praktek Baitul Mal Aceh. Banda Aceh: Ar-Raniry Press-AK Group Yogyakarta.
Armiadi. 2009. Pentadbiran Zakat di Baitul Mal Aceh: Kajian Terhadap Permodalan Zakat Bagi Masyarakat Miskin. (Disertasi Universiti Malaya). Kuala Lumpur.
Asu, Muhammad. 1974. Ruwwad al-Iqtishad. Qahirah: Dar al- Ittihad al-Arabi.
Nasif, ‘Ali. t.th. Al-Taj al-Jami’ li al-Ushul Fi Hadis al-Rasul. Juz 2.
Cet. 2. Mesir: Dar al-Ihya al-Kutub al-Arabiyyah.
Raziq, ‘Ali ‘Abdul. t.th. Al-Islam Wa Usul al-Hukm. Mesir: Misra
Tasyrikah.
Sukirno, Sadono. 1995. Pengantar Ekonomi Makro.
Downloads
Published
Issue
Section
License
MEDIA SYARI'AH: Wahana Kajian Hukum Islam dan Pranata Sosial has CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work. Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
You are free to:
Share — copy and redistribute the material in any medium or format.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
All papers published in MEDIA SYARI'AH: Wahana Kajian Hukum Islam dan Pranata Sosial are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.