Konsep Kepatuhan Zakat dalam Hukum Islam dan Perundang-Undangan: Studi Komparatif
The Concept of Zakat Compliance in Islamic Law and Legislation: A Comparative Study
DOI:
https://doi.org/10.53491/obhe.v2i01.1651Keywords:
Zakat compliance, Islamic law, legislation, zakat regulationAbstract
Zakat is one of the pillars of Islam that has significant spiritual and social effects. As an obligation for every qualified Muslim, zakat not only aims to purify wealth but also serves as a strategic tool to create social justice, reduce economic disparities, and provide opportunities for those in need. However, the level of community compliance with zakat, both individually and through official institutions, especially zakat Mal, has not been optimal, necessitating research that delves deeper into community compliance with zakat payments from both Islamic law and positive law perspectives. This research uses a descriptive qualitative approach. The research results show that, from the perspective of Islamic law, performing zakat is a form of obedience to God's command, which has broad social and legal consequences in addition to being a ritual act of worship. On the other hand, Law Number 23 of 2011 on Zakat Management incorporates zakat into the national legal system. However, to achieve the goals, strong cooperation is needed between normative religious approaches and sustainable legal policies to enhance public awareness and compliance in paying zakat. These challenges include the lack of oversight and law enforcement, as well as the low level of public literacy about zakat.
Keywords: Zakat compliance, Islamic law, legislation, zakat regulation, zakat literacy
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