Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Restriction of Islamic Civil Society Participation: Genealogy
of Zakat Legal Politics and Its Centralized Management
in Indonesia
Pembatasan Partisipasi Masyarakat Sipil Islam: Genealogi
Politik Hukum Zakat dan Sentralisasi Pengelolaannya
di Indonesia
Ali Murtadho Emzaed*
Institut Agama Islam Negeri Palangka Raya, Indonesia
ali.murtadho@iain-palangkaraya.ac.id
Sidiq Aulia
Institut Agama Islam Negeri Curup, Indonesia
sidiqaulia@iaincurup.ac.id
Valencia Kirana Rosadhillah
Sakarya Üniversitesi, Turkey
valencia.rosadhillah@ogr.sakarya.edu.tr
Surya Sukti
Institut Agama Islam Negeri Palangka Raya, Indonesia
suryasukti73@gmail.com
DOI: 10.24260/jil.v4i2.1444
Received: March 14, 2023
* Corresponding Author

Revised: July 31, 2023

Approved: August 1, 2023

Abstract: This article analyzes the management of zakat (almsgiving) in
Indonesia, focusing on the genealogy of legal politics and its relationship with
state policies in centralizing zakat management. Given the variations in zakat
management systems among Muslim countries, Indonesia’s direct
participation in zakat management has provoked resistance within Islamic
civil society. They do not desire any state intervention in zakat management,
as it contradicts their longstanding practice before Indonesia’s independence.
This article employs a historical approach and analyzes data using Fred W.
Riggs’ prismatic legal theory. The authors find that the state’s argument for
centralizing zakat management in Indonesia aims to optimize the efficient
utilization of zakat funds. However, this policy hurts the participation of
Islamic civil society in managing zakat according to their genealogical
traditions. Therefore, the article argues that the state’s centralization of zakat
management is inappropriate, as it overlooks the integral zakat practices
rooted in Islamic civil society’s history and culture in Indonesia.
Keywords: Zakat Management, Zakat Legal Politics, Genealogy, Islamic Civil
Society, Indonesia.
Copyright (c) 2023 by Ali Murtadho Emzaed, Sidiq Aulia, Valencia Kirana
Rosadhillah, and Surya Sukti

[ 148 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Abstrak: Artikel ini menganalisis pengelolaan zakat di Indonesia dengan
fokus pada genealogi politik hukum dan hubungannya dengan kebijakan
negara dalam menyentralisasi pengelolaan zakat. Di tengah perbedaan
sistem pengelolaan zakat di negara-negara Muslim, Indonesia mencoba
terlibat secara langsung dengan pengelolaan zakat, yang menimbulkan
resistensi dari masyarakat sipil Islam. Mereka tidak menghendaki adanya
campur tangan dari negara dalam pengelolaan zakat yang telah lama
dipraktikkan sejak sebelum kemerdekaan Indonesia. Artikel ini
menggunakan pendekatan historis dan menganalisis data primer dan
sekunder dengan teori hukum prismatik Fred W. Riggs. Para penulis
menemukan bahwa argumentasi negara menyentralisasi pengelolaan zakat
di Indonesia ialah untuk mengoptimalkan pengelolaan dan pemanfaatan
dana zakat secara tepat guna. Namun, kebijakan tersebut berdampak negatif
terhadap pembatasan partisipasi masyarakat sipil Islam dalam mengelola
zakat sesuai dengan tradisi genealogis mereka. Oleh karena itu, artikel ini
berargumentasi bahwa sentralisasi pengelolaan zakat oleh negara kurang
tepat karena tidak mempertimbangkan praktik zakat yang telah mendarah
daging dalam sejarah dan budaya masyarakat sipil Islam di Indonesia.
Kata Kunci: Pengelolaan Zakat, Politik Hukum Zakat; Genealogi, Masyarakat
Sipil Islam, Indonesia.
A. Introduction
Muslim countries around the world do not share a uniform system for
managing zakat (almsgiving). 1 The variations in these systems arise from
differences among Muslims concerning the nature of zakat, whether it is perceived
as a doctrine or a religious tradition. 2 Furthermore, Islamic teachings maintain a
dynamic interplay with societal changes, conditions, customs, and cultures, all
within the context of Islam’s existence.3 In countries such as Malaysia and Pakistan,
zakat’s fundraising, management, and distribution fall under state control. 4
Conversely, in Indonesia, zakat management is entrusted to Islamic civil society,

1 There are two zakat management systems in Muslim countries: the obligatory system and
the voluntary system. See: Yusuf Wibisono, Yusuf Wibisono, Mengelola Zakat Indonesia: Diskursus
Pengelolaan Zakat Nasional dari Rezim Undang-Undang No. 38 Tahun 1999 ke Rezim UndangUndang No. 23 Tahun 2011, 1st ed. (Jakarta: Kencana, 2015), 150–1.
2 Arskal Salim, Challenging the Secular State: The Islamization of Law in Modern Indonesia
(Honolulu: University of Hawai’i Press, 2008), 116.
3 Ahamd Rofiq, Hukum Perdata Islam di Indonesia, (Jakarta: PT Raja Grafindo Persada,
2015), 4–5.
4 The terminology “Islamic civil society” was first introduced by Robert Hefner. See: Robert
Hefner, Civil Islam: Muslim and Democratization in Indonesia (Princenton: Princenton University
Press, 2000).

[ 149 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

albeit with state involvement in administration. 5 However, in certain Muslim
nations where religion does not serve as a guiding state ideology, state
interference in zakat management practices clashes with the interests of Islamic
civil society. 6
As a nation employing a voluntary zakat management system, Indonesia
endeavors to play a direct role in zakat management, a stance that meets
resistance from Islamic civil society. In 2011, the government granted legitimacy to
the National Zakat Agency (Badan Amil Zakat Nasional, BAZNAS), a non-structural
government institution, to centralize zakat management through Article 6 of the
Zakat Management Law No. 23 of 2011, designating BAZNAS as the authorized
institution for national zakat management. 7 Article 6 of the Zakat Management
Law No. 23 of 2011 designates the BAZNAS as the authorized institution for
national zakat management. This centralized pattern of zakat management elicited
a response from Islamic civil society, represented by the Zakat Forum (Forum
Zakat, FOZ) through the Indonesian Zakat Community Coalition (Koalisi
Masyarakat Zakat Indonesia, KOMAZ). They strongly opposed the regulation.8 In
response to this resistance, the House of Representatives (Dewan Perwakilan
Rakyat, DPR) for the 2019-2024 period incorporated amendments to the Zakat
Management Law No. 23 of 2011 into the National Legislation Program (Program
Legislasi Nasional, PROLEGNAS).9
The interaction between Islamic civil society and the state in the
management of zakat remains a subject that has received limited scholarly
scrutiny. Some scholars have focused on concepts such as zakat ownership in

5 Hilman Latief, “Contesting Almsgiving in Post-New Order Indonesia,” American Journal of
Islam and Society 31, no. 1 (January 1, 2014): 16–50.
6 Asep Saepudin Jahar, “The Clash of Muslims and the State: Waqf and Zakat in PostIndependence Indonesia,” Studia Islamika 13, no. 3 (2006): 353–95.
7 Oni Syahroni et. al., Fikih Zakat Kontemporer (Jakarta: Rajawali Pers, 2019), 275–6.
8 Amelia Fauzia, Faith and State: A History of Islamic Philanthropy in Indonesia (Leiden,
Boston: Brill, 2013), 255–6.
9 Setjen DPR, “Legislator Dukung Revisi UU Pengelolaan Zakat Masuk Prolegnas,” accessed
May 2, 2023, http://www.dpr.go.id/berita/detail/id/26654.

[ 150 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Islam,10 the relationship between zakat and taxes,11 and its practice in Islamic
banking.12 The legal aspects of zakat in Indonesia have prompted discussions on
the dynamics of law,13 bureaucracy,14 regulatory strengthening,15 and professional
zakat.16 Furthermore, certain scholars have analyzed the history of zakat in
Indonesia,17 exploring facets such as its political recognition,18 the political
configuration of legal mechanisms,19 and its influence on Islamic social welfare.20
Drawing from the findings of earlier scholars, it becomes evident that a complex
relationship and conflict of interest exist between the state and Islamic civil society
in zakat management.21 This article contributes to previous research by delving
into the political genealogy of zakat law and its connection to state policy in
centralizing zakat management in Indonesia. Consequently, the authors argue that

10 Euis Nurlaelawati, “Zakat and the

Concept of Ownership in Islam: Yusuf Qaradawi’s
Perspective on Islamic Economics,” Al-Jami’ah: Journal of Islamic Studies 48, no. 2 (December 18,
2010): 365–85.
11 See: Hary Djatmiko, “Re-Formulation Zakat System as Tax Reduction in Indonesia,”
Indonesian Journal of Islam and Muslim Societies 9, no. 1 (May 24, 2019): 135–62; Mahdi Syahbandir
et al., “State and Islamic Law: A Study of Legal Politics on Zakat as a Tax Deduction in Aceh,”
AHKAM: Jurnal Ilmu Syariah 22, no. 1 (June 30, 2022): 161–84.
12 Alfitri, Islamic Law and Society in Indonesia: Corporate Zakat Norms and Practices in
Islamic Banks (London: Routledge, 2022).
13 N. Oneng Nurul Bariyah, “Dinamika Aspek Hukum Zakat dan Wakaf di Indonesia,”
AHKAM: Jurnal Ilmu Syariah 16, no. 2 (December 11, 2016): 197–212.
14 Asep Saepudin Jahar, “Bureaucratizing Sharia in Modern Indonesia: The Case of Zakat,
Waqf and Family Law,” Studia Islamika 26, no. 2 (August 13, 2019): 207–45.
15 Faisal Faisal et al., “Strengthening Zakat Rules in Indonesia: A Legal Study of the Law on
the Government of Aceh,” Samarah: Jurnal Hukum Keluarga dan Hukum Islam 7, no. 1 (March 31,
2023): 126–45.
16 Hilman Latief, “Contesting Almsgiving in Post-New Order Indonesia,” American Journal of
Islam and Society 31, no. 1 (January 1, 2014): 16–50.
17 Amelia Fauzia, Faith and the State: A History of Islamic Philanthropy in Indonesia, Brill’s
Southeast Asian Library (Leiden: Brill, 2013).
18 Ali Murtadho Emzaed, Kamsi Kamsi, and Ali Akhbar Abaib Mas Rabbani Lubis, “A Politics
of Recognition: The Legislation of Zakat Law in a Transition of New Order and Reform Era,”
Ulumuna 24, no. 2 (December 31, 2020): 320–47.
19 Ali Murtadho Emzaed, Ibnu Elmi AS Pelu, and Shakhzod Tokhirov, “Islamic Law
Legislation in Indonesia: Anomalies of the Relationship between Political Configuration and Zakat
Legal Product during the Reform Era,” Al-Manahij: Jurnal Kajian Hukum Islam 17, no. 1 (May 29,
2023): 97–112.
20 Najib Kailani and Martin Salma, “Accelerating Islamic Charities in Indonesia: Zakat,
Sedekah and the Immediacy of Social Media,” South East Asia Research 28, no. 1 (January 2, 2020):
70–86.
21 Hilman Latief, “Philanthropy and ‘Muslim Citizenship’ in Post-Suharto Indonesia,”
Southeast Asian Studies 5, no. 2 (2016): 269–86; Asep Saepudin Jahar, “The Clash of Muslims and
the State: Waqf and Zakat in Post-Independence Indonesia,” Studia Islamika 13, no. 3 (2006): 353–
95.

[ 151 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

the state’s rationale for centralizing zakat management is misguided, as it curtails
the participation of Islamic civil society. In reality, the practice of zakat
management in Indonesia is deeply embedded in the genealogical traditions of
Islamic civil society.
This study endeavors to address the question of why the state chose to
centralize zakat management, thereby limiting the participation of Islamic civil
society, which has practiced zakat since long before Indonesia’s independence. The
article adopts a library research approach with a historical perspective. Primary
data utilized in this study encompasses several zakat-related laws and regulations
in Indonesia, minutes from government meetings, and court decisions.
Additionally, secondary data including relevant books, scholarly articles, bulletins,
research findings, and official websites support the analysis. The collected data is
subjected to analysis through the legal theory of Fred W. Riggs.22 This theoretical
framework is employed to explore the relationship between legal constructs and
the political genealogy of zakat law in Indonesia. Within this theoretical context, it
is crucial for legal sources that inform the formation of zakat law to reflect the
diversity of zakat management practices within society. Consequently, the
formalization of zakat law should acknowledge the genealogical 23 significance of
Islamic civil society’s zakat management practices as fundamental legal principles.
B. Genealogy of Zakat Management in Indonesia: From Individual Agencies to
State Agencies
Zakat, as stipulated by Islamic law, obligates Muslims or zakat payers
(muzakkī) to allocate a portion of their wealth to rightful zakat recipients
(mustaḥiq).24 Genealogically, in the Archipelago, zakat practices were initially
individual, with muzakkī providing for mustaḥiq. Over time, zakat management
evolved through entities such as mosques, pesantrens (Islamic boarding schools),
and ‘āmil zakat (zakat collector or zakat officers) institutions representing Islamic
22 Fred W. Riggs, Administration in Developing Countries: The Theory of Prismatic Society

(Boston: Houghton Mifflin Company, 1958), 37.
23 The genealogy referred to by the authors here is the genealogy of zakat management.
See: M. Foucault, Archaeology of Knowledge (London & New York: Routledge Classics, 2002).
24 “Zakat Management Law No. 23 of 2011,” Article 1.

[ 152 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

civil society. These included the Amil Zakat Agency (Badan Amil Zakat, BAZ) and
the Amil Zakat Institution (Lembaga Amil Zakat, LAZ). The BAZ later transformed
into the BAZNAS, and the LAZ became the National Zakat Collection Institution
(Lembaga Amil Zakat Nasional, LAZNAS), signifying an evolution in zakat
management in harmony with Indonesia’s political dynamics. The genealogy of
zakat management in Indonesia unfolds as follows:
1. Individual Zakat Management
Rooted in religious teachings, muzakkī are motivated to give zakat to
mustaḥiq. This practice of zakat payment by individual Muslims is a religious
duty, deeply ingrained in the habits of Indonesian Islamic civil society since
Islam’s introduction to the Archipelago.25 This process coincided with the
gradual Islamization of Indonesian society, commencing from the early 7th
century.26 Initially, the Muslim community existed as small units that later
expanded,

eventually

forming

empires. 27

However,

individual

zakat

management persisted.
Archipelago’s Islamic texts, in manuscript form, reflect individual zakat
management. The work Tāj al-Salāṭīn by Bukhārī al-Jawharī, for instance,
exemplifies how Islamic philanthropic values, including zakat, catalyzed
significant changes in the Archipelago’s civil society.28 The text states:
“Hendaklah yang raja itu lebih hormat akan segala fakir dan miskin dan
dimuliakan mereka itu terlebih dari pada segala orang kaya dan harus senantiasa
duduk dengan mereka itu.”29 The text rebukes miserly Muslims (bahkīl) and

25 Widyawati, “Filantropi Islam dan Kebijakan Negara Pasca-Orde Baru: Studi tentang
Undang-Undang Zakat dan Undang-Undang Wakaf UIN Syarif Hidayatullah Jakarta” (UIN Syarif
Hidayatullah Jakarta, 2011), 3.
26 Irfan Abubakar, ed., Filantropi Islam & Keadilan Sosial: Studi tentang Potensi, Tradisi, dan
Pemanfaatan Filantropi Islam di Indonesia, 1st ed. (Jakarta: Center for the Study of Religion and
Culture, UIN Syarif Hidayatullah, 2006), 67.
27 Amelia Fauzia, Filantropi Islam: Sejarah dan Kontestasi Masyarakat Sipil dan Negara di
Indonesia, 1st ed. (Yogyakarta: Gading Publishing, 2016), 69-70.
28 Saleh Partaonan Daulay, Filsafat Politik Melayu: Kajian Filologis dan Refleksi Filosofis
terhadap Kitab Taj al-Salatin Karya Bukhari al-Jauhari, 1st ed. (Yogyakarta: Penerbit Litera, 2020).
29 Azyumardi Azra, “Filantropi dalam Sejarah Islam di Indonesia,” in Zakat dan Peran
Negara, ed. Kuntarto Noor Aflah and Mohd Nasir Tajang (Jakrta: FOZ, 2006), 15–30.

[ 153 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

commends generosity. Even though directed at kings, the generous ethos
mirrored in Islamic teachings, including zakat, extends to Islamic civil society.
Similar principles are evident in Adat Raja-Raja Melayu by Panuti H. M.
Sudjiman. This manuscript highlights kings giving zakat or alms to the poor
through religious ceremonies integrated into royal events such as births, haircutting rituals, and vow payments. Zakat or alms, in various forms like gold,
silver, or clothing, are bestowed during these ceremonies. Azra notes that the
actions of kings were aimed at legitimizing their authority in the eyes of civil
society.30 Likewise, the work Wejangan Syekh Bārī by Sheikh Yusuf al-Makassari
emphasizes that zakat’s practice involves discreet and secret almsgiving, known
only to Allah.31
2. Zakat Management through Mosques and Pesantrens
The management of zakat through mosques and pesantrens emerged as
Islamic civil society developed its community units. Mosques, serving as places
of worship, also facilitate zakat-related activities, preaching, and education.
During the Islamic Sultanates in Aceh, Sumatra, and Java, mosque construction
often saw collaboration between monarchs and religious leaders. This is evident
in Java, where major mosques were strategically located near squares,
constructed with the backing of the kingdom. Examples include the Masjid
Gedhe Keraton Yogyakarta, Masjid Alun-Alun Demak, and Masjid Keraton
Banten. State-built mosques were overseen by penghulus, while communitybuilt ones were led by kyais (religious leaders).32
Pesantrens played a pivotal role in disseminating Islam through education.
Ulama collaborated with rulers to build mosques, deliver religious teachings,
and foster community spirituality. Islamic philanthropic funds were gathered
through mosque and pesantren committees to sustain operations. K.H. Zarkasi,
Head of the Pesantren Mafatihul Ulum (1870), independently raised funds from

30 Panuthi H. M. Sudjiman, Adat Raja-Raja Melayu (Jakarta: UI Press, 1986), 220.

Azyumardi Azra, “Filantropi dalam Sejarah Islam di Indonesia,” in Zakat dan Peran
Negara, ed. Kuntarto Noor Aflah and Mohd Nasir Tajang (Jakrta: FOZ, 2006), 19.
32 Fauzia, Filantropi Islam, 94.
31

[ 154 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Tarekat students to construct a mosque,33 highlighting the role of pesantrens in
fund collection.
Under Dutch colonial rule, penghulus held multifaceted roles as judges
(qādī), court counsels (muftī), marriage officials, ‘āmil zakat, and mosque
managers (marbot). Although appointed as religious officials in 1832, they
received payments from zakat funds instead of a salary. Kyais, ajengans
(religious leaders), and Quran teachers also received zakat as members of the fī
sabīlillāh (on the path of God). The collected zakat funds constituted regular
income, with only a fraction directed toward supporting the poor, converts, and
travelers.34 The village head, in their capacity as the local ruler, received a share
due to their ‘āmil zakat role.35
In 1882, penghulus became Dutch colonial officials, relinquishing their
zakat rights.36 However, zakat collection through mosques escalated,
coordinated by princes who collaborated with local government officials to
enforce zakat collection. To address this, Staatblad 1866 No. 1892 was enacted,
prohibiting forced zakat collection by princes and officials. This prohibition
strained the princes economically. Zakat was predominantly directed toward
Islamic teachers (ustadz), kyais, santris (pupils), and so on.37 In this context, the
mosque emerged as a key zakat fund collection site.
3. Management of Zakat through Islamic Religious Organizations
The collective consciousness of Islamic civil society in the archipelago has
given rise to a dichotomy between religious nationalist and secular nationalist
perspectives. Religious nationalist viewpoints have been embodied by
organizations like Serikat Dagang Islam (1905), Jami’atul Khairat (1905),
Muhammadiyah (1912), Nahdlatul Ulama (1926), Al-Irsyad (1914), and similar
33 Fauzia, 129–34.
34 E. Gobee and C. Adriaanse, Nasihat-Nasihat C. Snouck Hurgronje Semasa Kepegawaiannya
kepada Pemerintah Hindia Belanda 1889-1936, vol. 7 (Jakarta: INIS, 1992), 799.
35 Arskal Salim, “The Influential Legacy of Dutch Islamic Policy on the Formation of Zakat
(Alms) Law in Modern Indonesia,” Pacific Rim Law and Policy Journal 15, no. 3 (2006): 683–701.
36 Fauzia, Filantropi Islam, 115.
37 Gobee and Adriaanse, Nasihat-Nasihat C. Snouck Hurgronje Semasa Kepegawaiannya
kepada Pemerintah Hindia Belanda 1889-1936, 7: 799.

[ 155 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

entities. Mukti Ali characterizes these religious organizations as heralding an
Islamic resurgence in Indonesia.38 On the other hand, the secular nationalist
ideology found expression through the establishment of Budi Utomo in May
1908.39 Islamic mass organizations-initiated endeavors in education, healthcare,
and social services as strategic means to achieve Indonesian independence. 40
These organizations, intrinsic to Islamic civil society, have been pivotal in
driving socio-religious movements. Over time, their activities have expanded,
enabling humanitarian efforts beyond the immediate capacity of the state. 41
In this discussion, the authors only focus on two enduring mainstream
entities—Muhammadiyah and Nahdlatul Ulama. The principal distinction
between them lies in their management of Islamic philanthropic funds.
Muhammadiyah has maintained an institutionalized structure since its
inception and actively raises funds for poverty-related issues. In contrast,
Nahdlatul Ulama, born during the colonial era, contends with challenges in
education and the economy.
The first organization under consideration is Muhammadiyah. Founded on
November 18, 1912, by Ahmad Dahlan based on counsel from his students and
some Budi Utomo members,42 Muhammadiyah represents the first modern,
non-political organization prioritizing the welfare of the underprivileged across
education, healthcare, and social well-being.43 Dahlan’s upbringing in a priyayi
(noblemen) class milieu at the Yogyakarta palace nurtured his socially
conscientious character. Hence, it’s unsurprising that Dahlan consistently

38 A. Mukti Ali, Alam Fikiran Islam Modern di Indonesia (Yogyakarta: Yayasan Nida, 1971), 5.
39 M. C. Ricklefs, Sejarah Indonesia Modern 1200-2008 (Jakarta: Serambi Ilmu Semesta,
2008), 355.
40 Hilman Latief, Politik Filantropi Islam di Indonesia: Negara, Pasar, dan Masyarakat Sipil
(Yogyakarta: Ombak, 2013), 3.
41 Azyumardi Azra, “Filantropi dalam Sejarah Islam di Indonesia,” in Zakat dan Peran
Negara, ed. Kuntarto Noor Aflah and Mohd Nasir Tajang (Jakarta: FOZ, 2006), 26.
42 Deliar Noer, Gerakan Modern Islam di Indonesia 1900-1942 (Jakarta: LP3ES, 1982), 84.
43 Mitsuo Nakamura, The Crescent Arises over the Banyan Tree, A Study of the
Muhammadiyah Movement in a Central Javanese Town (Yogyakarta: Gajah Mada University Press,
1983), 74–7.

[ 156 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

emphasized Islam’s functional utility across theological contexts, as seen in
Sūrat al-Mā’ūn.44
During its inception, Muhammadiyah’s reformative role in the religious
realm was relatively subdued, with a stronger focus on Islamic philanthropy,
particularly in the collection of zakat and ṣadaqah.45 Over time, Muhammadiyah
emerged as a vanguard of charitable endeavors and modern education both
within Indonesia and globally. Bruinessen likened Muhammadiyah to the
Muslim Brotherhood, an Islamic organization headquartered in Egypt.46
Dahlan’s forward-looking zakat perspectives are evident through his
critical stance toward the misuse of zakat funds by traditional princes, modins
(village religious officials), and kyais for personal gain. This perspective deviates
from the conventional understanding of zakat distribution in classical Islamic
doctrine.47 Dahlan advocated prioritizing zakat funds to aid the destitute and
impoverished. By using his wealth to propagate and extend compassion, Dahlan
set a precedent akin to the outreach undertaken by Christian social and
religious institutions.48 Noer underscores how this missionary spirit paved the
way for Muslim leaders to attend to the needy and indigent.49
Muhammadiyah operationalizes zakat funds as a vital source of
organizational finances. The Financial Statements (Verantwoording) of the
Muhammadiyah Central Board in 1934 delineated guilders as a funding source
(Oeang Masoek).50 The Statutes of Muhammadiyah, published through the
Soeara Muhammadijah in 1944, reinforced this, listing zakat and donations
Hilman Latief, Melayani Umat: Filantropi Islam dan Ideologi Kesejahteraan Kaum
Modernis (Yogyakarta: Suara Muhammadiyah, 2017), 18.
45 Martin van Bruinessen, “Liberal and Progressive Voices in Indonesian Islam,” in
Reformist Voices of Islam: Mediating Islam and Modernity: Mediating Islam and Modernity, ed.
Shireen Hunter and Shireen T Hunter (New York: Routledge, 2009), 187–188.
46 Martin van Bruinessen, “Prawacana: Globalisasi Neoliberal dan Kedermawanan Islam,” in
Melayani Umat: Filantropi Islam dan Ideologi Kesejahteraan Kaum Modernis, ed. Hilman Latief,
Revisi (Yogyakarta: Suara Muhammadiyah, 2017), xvii–viii.
47 Fauzia, Filantropi Islam, 150.
48 Martin van Bruinessen, “Liberal and Progressive Voices in Indonesian Islam,” in
Reformist Voices of Islam: Mediating Islam and Modernity: Mediating Islam and Modernity, ed.
Shireen Hunter and Shireen T Hunter (New York: Routledge, 2009), 187–188.
49 Deliar Noer, Gerakan Modern Islam di Indonesia 1900-1942 (Jakarta: LP3ES, 1982), 9.
50 Puslitbang and Dokumentasi Suara Muhammadiyah Yogyakarta, “Laporan Keuangan
Pengurus Pusat Muhammadiyah Tahun 1934,” Suara Muhammadiyah No. 4 /1355 H.
44

[ 157 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

among various funding sources. Article 8 states: “Wang Persjarikatan diperoleh
dari: a. ioeran dan sokongan; b. zakat dan derma; c. harta poesaka dan washijat;
d. hasil jang diperoleh dari pada hak milik persjarikatan; dan e. lain-lain jang
halal.”51 These funds underwrite an extensive array of social, charitable, da’wah,
and educational initiatives.
After Indonesia’s independence, Muhammadiyah modified its zakat
management by renaming the Zakat Affairs Management Agency (Badan
Pengelola Urusan Zakat, BPUZ) to the Lembaga Amil Zakat, Infāq dan Ṣadaqah
Muhammadiyah (LAZISMU) in 2002. This transformation was formalized with
the Indonesian Minister of Religion Decree No. 457 of 2002, cementing
LAZISMU as the embodiment of Muhammadiyah’s zakat efforts. The institution
retained its prominence even after the implementation of the Zakat
Management Law No. 23 of 2011, as confirmed by the Indonesian Ministry of
Religion Decree No. 730 of 2016.52
The second organization of focus is Nahdlatul Ulama. Founded by K.H.
Hasyim Asy’ari in 1926, this Islamic religious organization’s approach to zakat
philanthropy operates

at

the

individual

level,

as

it

refrains

from

institutionalized zakat management. Nahdlatul Ulama is renowned for
safeguarding archipelago traditions, culture, and customs. Within Nahdlatul
Ulama, zakat distribution often occurs directly from muzakkī to mustaḥiq,
involving kyais who serve as Quran teachers at prayer spaces and mosques,
kyais at pesantren, and the underprivileged—integral components of a civil
society managing zakat affairs.53
Differing from Muhammadiyah, which allows zakat funds to benefit
recipients beyond the eight groups of zakat recipients (aṣnāf) stipulated in the
Quran, Nahdlatul Ulama’s fiqh (Islamic jurisprudence) restricts such latitude.54
51 Reglement Moehammadijah Penolong Kesengsaraan Oemoen (PKO) Hindia Timoer di
Djokjakarta (Jogjakarta: Persatoean Moehammadijah), 25.
52 Lazismu, “Latar Belakang,” accessed May 4, 2023, https://lazismu.org/view/latarbelakang.
53 Arskal Salim, Challenging the Secular State: The Islamization of Law in Modern Indonesia
(Honolulu: University of Hawai’i Press, 2008), 683–701.
54 Martin van Bruinessen, NU: Tradisi, Relasi-Relasi Kuasa, dan Pencarian Wacana Baru, ed.
Farid Wajdi (Yogyakarta: LKIS-Pustaka Pelajar, 1994), 14-41.

[ 158 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

A significant moment occurred during the Nahdlatul Ulama Congress in
Situbondo in 1984 when it was resolved that Nahdlatul Ulama’s branches
should establish zakat institutions. However, the response was tepid.55
Eventually, two decades later, Nahdlatul Ulama established NU CARE in 2004,
following the 31st Nahdlatul Ulama Congress’s endorsement at the Asrama Haji
Donohudan, Boyolali. Registered as a non-profit entity under Minister of
Religion Decree No. 65 of 2005, NU CARE was mandated to serve the populace
by leveraging Zakat, Infāq, Ṣadaqah, and Waqf (ZISWAF). In 2015, NU CARE
assumed the name NU CARE-LAZISNU. Presently, NU CARE-LAZISNU operates
across 12 countries, 34 provinces, and 376 districts or cities in Indonesia. 56
4. Management of Zakat through BAZNAS and LAZNAS
The inception of BAZNAS and LAZNAS can be seen as prototypes for preindependence zakat management. BAZNAS is guided by ulama linked to the
government through penghulus in government mosques. Conversely, LAZNAS is
overseen by ulema connected with civil society through kyais within pesantrens,
village kyais (kyai kampung), and mosque kyais (kyai masjid). The emergence of
zakat management bodies, BAZ and LAZ, was marked during the onset of the
New Order government under President Soeharto. Although Suharto did not
issue direct directives to establish BAZs, Governors initiated BAZs at the
provincial level. Ali Sadikin, the DKI Jakarta Governor, pioneered this effort in
1968, paving the way for counterparts in other provinces. 57
The establishment of provincial BAZs facilitated the creation of zakat
institutions within various companies—both state-owned and private. In 1994,
Bank Negara Indonesia launched BAMUIS (Yayasan Baitulmal Ummat Islam
Bank Negara Indonesia), while PT Bontang LNG initiated LAZ Yaumil and Baitul
Maal Pupuk Kujang. Simultaneously, Islamic civil society established zakat
management foundations, including Yayasan Dana Sosial Al Falah in 1987,
55 Fauzia, Filantropi Islam, 24.
56 NU Care-LAZISNU, “Sekilas NU Care-LAZISNU,” NUCare-LAZIZNU, accessed May 4, 2023,

https://nucare.id/sekilas_nu.
57 Baznas Bazis DKI Jakarta, “Baznas Bazis DKI Jakarta,” accessed May 4, 2023,
https://baznasbazisdki.id/sejarah.

[ 159 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Dompet Dhuafa Republika in 1994, Rumah Zakat Indonesia in 1998, Pos
Keadilan Peduli Umat (PKPU) in 1999, and Dompet Peduli Ummat Darut Tauhid
in 1999. The latter are known as LAZNAS entities representing Islamic civil
society. The Zakat Management Law No. 38 of 1999 accorded BAZ and LAZ
equal status. However, in Law No. 23 of 2011 concerning Zakat Management,
BAZ and LAZ do not require permission from the Minister of Religion.58 Based
on data from BAZNAS in 2022, there are 35 verified national-level Zakat
Management Organizations (Organisasi Pengelola Zakat, OPZ), 62 OPZ at the
provincial level, and 507 OPZ at the district or city level. 59
C. Legal Politics of Zakat Management: State vis-à-vis Islamic Civil Society
The inception of Zakat Management Law No. 38 of 1999 in the postreformation era is celebrated as a triumph of the Muslim community in
establishing a legal framework (umbrella lex) for zakat management. Its existence
signifies a political recognition by the state of Islamic civil society’s pivotal role in
zakat management. 60 This achievement owes much to the efforts of the FOZ,
representing Islamic civil society, which played a crucial role in advocating for the
regulation. Within this framework, BAZ and LAZ hold equal positions, as envisaged
by FOZ. The FOZ steadfastly opposes the imposition of obligatory norms in zakat
regulation and strives to prevent state intervention in zakat management. As a
result, both BAZ and LAZ possess the authority to strategize, collect, allocate,
utilize, and report zakat funds.61
On January 17, 2001, the government formalized the establishment of
BAZNAS through Presidential Decree (Keppres) No. 8 of 2001, designating BAZNAS
as the national institution for zakat management. This move can be interpreted as
indicative of the state’s inclination toward centralizing zakat management. The
58 “Zakat Management Law No. 23 of 2011,” Article 18.
59 BAZNAS, “Laporan Kinerja Januari-Juni Tahun 2022” (Jakarta: BAZNAS, 2022), 41.
60 Ali Murtadho Emzaed, Kamsi Kamsi, and Ali Akhbar Abaib Mas Rabbani Lubis, “A Politics

of Recognition: The Legislation of Zakat Law in a Transition of New Order and Reform Era,”
Ulumuna 24, no. 2 (December 31, 2020): 320–347.
61 Yusuf Wibisono, Yusuf Wibisono, Mengelola Zakat Indonesia: Diskursus Pengelolaan Zakat
Nasional dari Rezim Undang-Undang No. 38 Tahun 1999 ke Rezim Undang-Undang No. 23 Tahun
2011, 1st ed. (Jakarta: Kencana, 2015), 98.

[ 160 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

signal of consolidation became more apparent when H. Tulus, an official from the
Ministry of Religion, proposed amendments to Zakat Management Law No. 38 of
1999 at the 3rd FOZ National Conference in Balikpapan, held from April 25 to 28,
2003. Tulus emphasized the importance of integrating zakat management and
streamlining related institutions to ensure targeted distribution and optimal
utilization of benefits.62 In 2006, the government revisited Zakat Management Law
No. 38 of 1999, with Ministry of Religious Affairs official M. Nasrun suggesting
BAZNAS become the sole zakat management entity, potentially leading to the
dissolution or transformation of LAZ into the Zakat Collection Unit (Unit
Pengumpul Zakat, UPZ).63
Currently, two distinct groups are endeavoring to amend Zakat
Management Law No. 38 of 1999—state actors led by the Ministry of Religion and
Islamic civil society, represented by FOZ. These groups hold contrasting intentions.
The Ministry of Religion aims to centralize zakat management, a stance highlighted
in the Problem Inventory List (Daftar Inventarisasi Masalah, DIM) within the Draft
Law on Zakat Management (RUUPZ). The bill designates BAZNAS as a nonstructural governmental body authorized to oversee national zakat management. 64
In a DIM working committee meeting, Bahrul Hayat, Secretary General of the
Ministry of Religion, emphasized that BAZNAS’s effectiveness has been hindered
by its lack of authority to audit zakat management institutions, especially LAZ.
Thus, integrating zakat management is deemed crucial for enhancing efficiency. 65
Conversely, FOZ asserts that zakat management should remain under the purview
of Islamic civil society as operators, with the state serving solely as a regulator
through the Zakat, Infāq, and Ṣadaqah Management Agency (Badan Pengelola

62 H. Tulus, “Amendemen Undang-Undang No. 38 Tahun 1999 tentang Pengelolaan Zakat:
Tinjauan Konstitusi Kaitannya dengan Badan Amil Zakat dan Lembaga Amil Zakat,” The 3rd
Congress of the Zakat Forum (FOZ), April 25, 2003.
63 Nasrun Harun, “Kami Tidak Berniat Membubarkan LAZ,” INFOZ, 2010, 8.
64 Director-General of Islamic Community Guidance and Directorate of Zakat
Empowerment, Ministry of Religious Affairs, “List of Problem Inventory for the Draft Law on
Amendments to Law No. 39 of 1999 concerning Zakat Management Proposed by the Government”
(Jakarta: Kementerian Agama, 2010).
65 Ministry of Religion, “Minutes of the Working Committee Meeting for the Draft Law on
Zakat, Infaq, and Sadaqah,” June 16, 2011.

[ 161 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Zakat Infak dan Sedekah, BPZIS), BAZNAS, and LAZ. FOZ also suggests merging
BAZNAS into LAZNAS.66
Ultimately, on October 27, 2011, RUUPZ was ratified as Zakat Management
Law No. 23 of 2011 in a plenary session presided over by Radityo Gambiro at
Gedung Nusantara II, in collaboration with the Government. 67 However, this
ratification adversely affected Islamic civil society’s engagement. The regulation
prohibits zakat committees in mosques, prayer rooms, pesantrens, and other
locales from managing zakat without authorization from designated officials,
under the threat of legal penalties.68 The state argues that centralizing zakat
management is the only means to optimize the management and utilization of
zakat funds. Discontent with this policy prompted Islamic civil society to initiate a
judicial review at the Indonesian Supreme Court. While the Constitutional Court
approved the judicial review of several articles within the law, exceptions were
granted only to ‘āmil zakat that BAZ or LAZ struggled to reach.69 In practice, many
‘āmil zakats from Islamic civil society continue to engage in unauthorized zakat
management. 70
D. Centralization of Zakat Management through BAZNAS: Restricting the
Participation of Islamic Civil Society
The legal and political landscape of zakat underwent significant shifts after
the enactment of Zakat Management Law No. 23 of 2011, leading to changes in the
orientation of zakat management in Indonesia. This law vested greater central
authority in BAZNAS as a non-structural government institution responsible for
overseeing national zakat management. Unfortunately, this transition had adverse
implications for LAZNAS, relegating their role to supporters of BAZNAS in zakat
66 Commission VIII of the Indonesian House of Representatives (DPR), “Draft Bill of the
Commission VIII of the Indonesian House of Representatives (DPR RI) Initiative on Zakat
Management,” 2008.
67 “DPR Setujui RUU Zakat, Infaq, dan Shodaqoh (ZIS) Menjadi Undang-Undang,” Buletin
Parlementaria, 2011, 8.
68 “Zakat Management Law No. 23 of 2011,” Articles 38 and 41.
69 “The Decision of the Indonesian Constitutional Court No. 86/PUU-X/2012,” October 31,
2013.
70 Dewi Susilowati and Christina Tri Setyorini, “Efektivitas Tata Kelola Dana Zakat,” Jurnal
Akuntansi Multiparadigma 9, no. 2 (August 31, 2018): 346–64.

[ 162 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

collection. From the perspective of Islamic civil society, the amendments to Zakat
Management Law No. 38 of 1999 seem to reflect a government attempt to diminish
the significance of LAZNAS as zakat management institution in Indonesia. Notably,
Zakat Management Law No. 23 of 2011 criminalizes the practice of individual or
group zakat management in mosques, pesantrens, and Islamic religious
organizations without permission from the Ministry of Religion.71
The amendments to Zakat Management Law No. 38 of 1999 should have
taken into account the genealogy of zakat management practices deeply
entrenched within Islamic civil society. Genealogically, these practices can be
categorized into four typologies: individual, mosque and pesantren-based, Islamic
religious organizations, BAZNAS, and LAZNAS. The relationships among these
typologies are not mutually exclusive; they rather complement each other.
However, Zakat Management Law No. 23 of 2011 fails to acknowledge the legal
reality that zakat management practices are rooted in Islamic civil society in
Indonesia. Gillssen and Gorle assert that sociologically living law is primary law.72
Therefore, ongoing efforts led by the DPR involving FOZ to amend Zakat
Management Law No. 23 of 2011 must acknowledge this historical reality. Law,
serving both as a tool and a reflection of societal culture, should not be disregarded
in future legal development processes.73
In the context of prismatic law, these legal practices constitute a vital source
of law that demands recognition in the formulation of future national laws through
legal positivization. Law is intricately woven into social constructs and forms an
integral part of societal life. 74 It should mirror the ingrained values of society 75 and
uphold the prevailing sense of justice, 76 especially within the domain of zakat law
that rests on Pancasila’s principles, which vehemently reject all forms of

71 “Zakat Management Law No. 23 of 2011,” Articles 38 and 41.
72 John Gillssen and Fritz Gorle, “Historishe Inleiding Tot Het Rech,” in Sejarah Hukum, ed.
Freddy Tenker (Bandung: PT Refika Aditama, 2007), 23.
73 Mochtar Kusumaatmadja, Konsep-Konsep Hukum dalam Pembangunan (Bandung: PT
Alumni, 2002), 23.
74 Ratno Lukito, Tradisi Hukum Indonesia (Yogyakarta: Teras, 2008), 8.
75 Martin Kryger, “Law as Tradition,” Journal of Law and Philosophy 5, no. 2 (1986): 240.
76 Eugen Ehrlich, Fundamental Principles of the Sociology of Law (Walter L. Moll trans.,
1936), 205.

[ 163 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

discrimination.77 Consequently, a harmonization of legal structures within
Indonesia’s diverse legal system becomes imperative. 78
The zakat law that emerged during the Reform Era should signify a pivotal
departure from the era when zakat policies were codified, necessitating a deep
connection with the surrounding social history.79 However, the centralization of
zakat management has resulted in sidelining existing zakat management practices
within society, including those occurring in numerous mosques, langgars (small
mosques), and pesantrens. These practices constitute living law within society,
reflecting Islamic civil society’s commitment to internalizing their religious
teachings. This categorization underscores that zakat management in Indonesia is
intrinsically tied to Islamic civil society, positioning them as the bedrock of zakat
management across the nation. In the face of changing societal dynamics,
amendments to Zakat Management Law No. 23 of 2011 are indispensable to cater
to the evolving legal requirements of the populace. Nevertheless, it’s crucial to
acknowledge the existence of numerous undefined areas concerning roles,
responsibilities, and functions that currently lack regulation within the framework
of Zakat Management Law No. 23 of 2011.
Hence, the alterations to the legal and political frameworks governing zakat,
after the enactment of Zakat Management Law No. 23 of 2011, have reshaped the
trajectory of zakat management. This shift has seen the transition from a
democratic approach to a more centralized one, leading to adverse consequences
for the role of LAZNAS. In reforming these legal provisions, it becomes imperative
to recognize the intrinsic nature of zakat management practices deeply entrenched
within Indonesia’s Islamic civil society.80 In the creation of positive law, it remains
paramount to consider the vibrant legal practices that thrive within society while
upholding the bedrock values of justice. Achieving harmonization within the

77 Yudi Latif, Negara Paripurna: Historisitas, Rasionalitas, dan Aktualitas Pancasila, 6th ed.
(Jakarta: PT Gramedia, 2017), 597–8.
78 Ahmad Syafii Ma’arif, Islam dalam Bingkai Keidonesiaan dan Kemanusiaan: Sebuah
Refleksi Sejarah (Bandung: Mizan, 2009), 27.
79 Moch. Nur Ichwan, “Official Reform of Islam: State Islam and the MORA in Contemporary
Indonesia 1966-2004” (Universiteit van Tilburg, 2006), 188.
80 Fauzia, Filantropi Islam, 270–278.

[ 164 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

national legal system is a pressing need, aiming to encompass the existing legal
pluralism that prevails. The acknowledgment and support of zakat management
facilitated by civil society must be upheld to ensure optimal and impartial
distribution of zakat funds. However, it’s noteworthy that conflicts often emerge
between the influence of Islamic civil society and state authorities as they contend
for their respective interests. 81
E. Conclusion
The legal dynamics surrounding zakat in Indonesia have placed BAZNAS in
the role of a non-structural government entity responsible for centralizing the
management of national zakat, as outlined in Article 6 of the Zakat Management
Law No. 23 of 2011. While this centralization aims to enhance the efficiency and
utilization of zakat funds, it has encountered resistance from Islamic civil society.
From their perspective, this policy restricts their participation in zakat
management, which has deep roots in their cultural and religious traditions.
Furthermore, the Zakat Management Law deems unauthorized zakat management
through committees in places of worship, Islamic organizations, and BAZ and LAZ
institutions as illegal without official state approval. This stance contradicts the
pluralistic zakat management practices that have been ingrained in Indonesian
Islamic civil society for generations.
The history of zakat legal practices in Indonesia reflects a rich diversity
within Islamic civil society. Initially, zakat was managed individually, but over
time, it evolved into more organized systems through mosques, langgars,
pesantrens, and Islamic religious organizations. Before Indonesia’s independence,
BAZ and LAZ emerged as models for zakat management, with BAZ being influenced
by scholars connected to the government and LAZ being controlled by scholars
associated with Islamic civil society. Following the reform era, the Zakat
Management Law No. 38 of 1999 established a legal framework that recognized
both BAZ and LAZ as equal institutions for zakat management. However, the
government’s efforts to centralize zakat management by introducing BAZNAS led
81 Fauzia, Faith and the State, 6.

[ 165 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

to friction with Islamic civil society, which aimed to preserve its autonomy in zakat
management. In light of this historical context, any proposed amendments to the
Zakat Management Law No. 23 of 2011 must accommodate the diverse traditions
of zakat management and respect the genealogical heritage of Islamic civil society
in Indonesia. Recognizing and valuing the pluralistic fabric of zakat management
practices is crucial, as it reflects the intricate tapestry of Indonesia’s socio-religious
landscape.

BIBLIOGRAPHY
Abubakar, Irfan, ed. Filantropi Islam & Keadilan Sosial: Studi tentang Potensi,
Tradisi, dan Pemanfaatan Filantropi Islam di Indonesia. 1st ed. Jakarta:
Center for the Study of Religion and Culture, UIN Syarif Hidayatullah, 2006.
Ahamd Rofiq. Hukum Perdata Islam di Indonesia. Rev. Jakarta: PT Raja Grafindo
Persada, 2015.
Alfitri. Islamic Law and Society in Indonesia: Corporate Zakat Norms and Practices in
Islamic Banks. London: Routledge, 2022.
Ali, A.Mukti. Alam Fikiran Islam Modern di Indonesia. Yogyakarta: Yayasan Nida,
1971.
Azra, Azyumardi. “Filantropi dalam Sejarah Islam di Indonesia.” In Zakat dan Peran
Negara, edited by Kuntarto Noor Aflah and Mohd Nasir Tajang, 15–30.
Jakarta: FOZ, 2006.
Bariyah, N. Oneng Nurul. “Dinamika Aspek Hukum Zakat dan Wakaf di Indonesia.”
AHKAM: Jurnal Ilmu Syariah 16, no. 2 (December 11, 2016): 197–212.
BAZNAS. “Laporan Kinerja Januari-Juni Tahun 2022.” Jakarta: BAZNAS, 2022.
Baznas Bazis DKI Jakarta. “Baznas Bazis DKI Jakarta.” Accessed May 4, 2023.
https://baznasbazisdki.id/sejarah.
Bruinessen, Martin van. “Liberal and Progressive Voices in Indonesian Islam.” In
Reformist Voices of Islam: Mediating Islam and Modernity: Mediating Islam

[ 166 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

and Modernity, edited by Shireen Hunter and Shireen T Hunter, 187–207.
New York: Routledge, 2009.
Bruinessen, Martin van. NU: Tradisi, Relasi-Relasi Kuasa, dan Pencarian Wacana
Baru. Edited by Farid Wajdi. Yogyakarta: LKIS-Pustaka Pelajar, 1994.
———. “Prawacana: Globalisasi Neoliberal dan Kedermawanan Islam.” In Melayani
Umat: Filantropi Islam dan Ideologi Kesejahteraan Kaum Modernis, edited by
Hilman Latief, Revisi., xvii–viii. Yogyakarta: Suara Muhammadiyah, 2017.
Buletin Parlementaria. “DPR Setujui RUU Zakat, Infaq, dan Shodaqoh (ZIS) Menjadi
Undang-Undang.” 2011.
Commission VIII of the Indonesian House of Representatives (DPR). “Draft Bill of
the Commission VIII of the Indonesian House of Representatives (DPR RI)
Initiative on Zakat Management,” 2008.
Daulay, Saleh Partaonan. Filsafat Politik Melayu: Kajian Filologis dan Refleksi
Filosofis terhadap Kitab Taj al-Salatin Karya Bukhari al-Jauhari. 1st ed.
Yogyakarta: Penerbit Litera, 2020.
Director-General of Islamic Community Guidance and Directorate of Zakat
Empowerment, Ministry of Religious Affairs. “List of Problem Inventory for
the Draft Law on Amendments to Law No. 39 of 1999 concerning Zakat
Management Proposed by the Government.” Jakarta: Kementerian Agama,
2010.
Djatmiko, Hary. “Re-Formulation Zakat System as Tax Reduction in Indonesia.”
Indonesian Journal of Islam and Muslim Societies 9, no. 1 (May 24, 2019):
135–62. https://doi.org/10.18326/ijims.v9i1.135-162.
Ehrlich, Eugen. Fundamental Principles of the Sociology of Law. Walter L. Moll
trans., 1936.
Emzaed, Ali Murtadho, Kamsi Kamsi, and Ali Akhbar Abaib Mas Rabbani Lubis. “A
Politics of Recognition: The Legislation of Zakat Law in a Transition of New
Order and Reform Era.” Ulumuna 24, no. 2 (December 31, 2020): 320–47.
https://doi.org/10.20414/ujis.v24i2.404.

[ 167 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Emzaed, Ali Murtadho, Ibnu Elmi AS Pelu, and Shakhzod Tokhirov. “Islamic Law
Legislation in Indonesia: Anomalies of the Relationship between Political
Configuration and Zakat Legal Product during the Reform Era.” Al-Manahij:
Jurnal Kajian Hukum Islam 17, no. 1 (May 29, 2023): 97–112.
https://doi.org/10.24090/mnh.v17i1.7815.
Faisal, Faisal, Mukhlis Mukhlis, Jamaluddin Jamaluddin, Manfarisyah Manfarisyah,
and Fitri Maghfirah. “Strengthening Zakat Rules in Indonesia: A Legal Study
of the Law on the Government of Aceh.” Samarah: Jurnal Hukum Keluarga
dan

Hukum

Islam

7,

no.

1

(March

31,

2023):

126–45.

https://doi.org/10.22373/sjhk.v7i1.13993.
Fauzia, Amelia. Faith and State: A History of Islamic Philanthropy in Indonesia.
Leiden, Boston: Brill, 2013.
———. Faith and the State: A History of Islamic Philanthropy in Indonesia. Brill’s
Southeast Asian Library. Leiden: Brill, 2013.
———. Filantropi Islam: Sejarah dan Kontestasi Masyarakat Sipil dan Negara di
Indonesia. 1st ed. Yogyakarta: Gading Publishing, 2016.
Foucault, M. Archaeology of Knowledge. London & New York: Routledge Classics,
2002.
Gillssen, John, and Fritz Gorle. ““Historishe Inleiding Tot Het Rech.” In Sejarah
Hukum, edited by Freddy Tenker, 23. Bandung: PT Refika Aditama, 2007.
Gobee, E., and C. Adriaanse. Nasihat-Nasihat C. Snouck Hurgronje Semasa
Kepegawaiannya kepada Pemerintah Hindia Belanda 1889-1936. Vol. 7. 11
vols. Jakarta: INIS, 1992.
Harun, Nasrun. “Kami Tidak Berniat Membubarkan LAZ.” INFOZ, 2010.
Hefner, Robert. Civil Islam: Muslim and Democratization in Indonesia. Princenton:
Princenton University Press, 2000.
Ichwan, Moch. Nur. “Official Reform of Islam: State Islam and The MORA in
Contemporary Indonesia 1966-2004.” Universiteit van Tilburg, 2006.

[ 168 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Jahar, Asep Saepudin. “Bureaucratizing Sharia in Modern Indonesia: The Case of
Zakat, Waqf and Family Law.” Studia Islamika 26, no. 2 (August 13, 2019):
207–45. https://doi.org/10.15408/sdi.v26i2.7797.
———. “The Clash of Muslims and the State: Waqf and Zakat in Post-Independence
Indonesia.”

Studia

Islamika

13,

no.

3

(2006):

353–95.

https://doi.org/10.15408/sdi.v13i3.556.
Kailani, Najib, and Martin Slama. “Accelerating Islamic Charities in Indonesia:
Zakat, Sedekah and the Immediacy of Social Media.” South East Asia
Research

28,

no.

1

(January

2,

2020):

70–86.

https://doi.org/10.1080/0967828X.2019.1691939.
Kryger, Martin. “Law as Tradition.” Journal of Law and Philosophy 5, no. 2 (1986):
240.
Kusumaatmadja, Mochtar. Konsep-Konsep Hukum dalam Pembangunan. Bandung:
PT Alumni, 2002.
Latief, Hilman. “Contesting Almsgiving in Post-New Order Indonesia.” American
Journal of Islam and Society 31, no. 1 (January 1, 2014): 16–50.
https://doi.org/10.35632/ajis.v31i1.292.
———. Melayani Umat: Filantropi Islam dan Ideologi Kesejahteraan Kaum
Modernis. Yogyakarta: Suara Muhammadiyah, 2017.
———. “Philanthropy and ‘Muslim Citizenship’ in Post-Suharto Indonesia.”
Southeast

Asian

Studies

5,

no.

2

(2016):

269–86.

https://doi.org/10.20495/seas.5.2_269.
———. Politik Filantropi Islam di Indonesia: Negara, Pasar, dan Masyarakat Sipil.
Yogyakarta: Ombak, 2013.
Latif, Yudi. Negara Paripurna: Historisitas, Rasionalitas, dan Aktualitas Pancasil. 6th
ed. Jakarta: PT Gramedia, 2017.
Lazismu. “Latar Belakang.” Accessed May 4, 2023. https://lazismu.org/view/latarbelakang.
Lukito, Ratno. Tradisi Hukum Indonesia. Yogyakarta: Teras, 2008.

[ 169 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

Ma’arif, Ahmad Syafii. Islam dalam Bingkai Keidonesiaan dan Kemanusiaan: Sebuah
Refleksi Sejarah. Bandung: Mizan, 2009.
Ministry of Religion. “Minutes of the Working Committee Meeting for the Draft Law
on Zakat, Infaq, and Sadaqah,” June 16, 2011.
Nakamura, Mitsuo. The Crescent Arises over The Banyan Tree, A Study of the
Muhammadiyah Movement in a Central Javanese Town. Yogyakarta: Gajah
Mada University Press, 1983.
Noer, Deliar. Gerakan Modern Islam di Indonesia 1900-1942. Jakarta: LP3ES, 1982.
NU Care-LAZISNU. “Sekilas NU Care-LAZISNU.” nucare-laziznu. Accessed May 4,
2023. https://nucare.id/sekilas_nu.
Nurlaelawati, Euis. “Zakat and the Concept of Ownership in Islam: Yusuf
Qaradawi’s Perspective on Islamic Economics.” Al-Jami’ah: Journal of Islamic
Studies

48,

no.

2

(December

18,

2010):

365–85.

https://doi.org/10.14421/ajis.2010.482.365-385.
Oni Syahroni et. al. Fikih Zakat Kontemporer. Jakarta: Rajawali Pers, 2019.
Puslitbang dan Dokumentasi Suara Muhammadiyah Yogyakarta. “Laporan
Keuangan

Pengurus

Pusat

Muhammadiyah

Tahun

1934.”

Suara

Muhammadiyah No. 4 /1355 H.
Reglement Moehammadijah Penolong Kesengsaraan Oemoen (PKO) Hindia Timoer
di Djokjakarta. Jogjakarta: Persatoean Moehammadijah.
Ricklefs, M. C. Sejarah Indonesia Modern 1200-2008. Jakarta: Serambi Ilmu Semesta,
2008.
Riggs, Fred W. Administration in Developing Countries: The Theory of Prismatic
Society. Boston: Houghton Mifflin Company, 1958.
Salim, Arskal. Challenging the Secular State: The Islamization of Law in Modern
Indonesia. Honolulu: University of Hawai’i Press, 2008.

[ 170 ]

Journal of Islamic Law (JIL), Vol. 4, No. 2, 2023.

———. “The Influential Legacy of Dutch Islamic Policy on the Formation of Zakat
(Alms) Law in Modern Indonesia.” Pacific Rim Law and Policy Journal 15, no.
3 (2006): 683–701.
Setjen DPR. “Legislator Dukung Revisi UU Pengelolaan Zakat Masuk Prolegnas.”
Accessed May 2, 2023. http://www.dpr.go.id/berita/detail/id/26654.
Sudjiman, Panuthi H.M. Adat Raja-Raja Melayu. Jakarta: UI Press, 1986.
Susilowati, Dewi, and Christina Tri Setyorini. “Efektivitas Tata Kelola Dana Zakat.”
Jurnal Akuntansi Multiparadigma 9, no. 2 (August 31, 2018): 346–64.
https://doi.org/10.18202/jamal.2018.04.9021.
Syahbandir, Mahdi, Wais Alqarni, Syahrizal Abbas, Bukhari Ali, and Fauzan Samad.
“State and Islamic Law: A Study of Legal Politics on Zakat as a Tax
Deduction in Aceh.” AHKAM: Jurnal Ilmu Syariah 22, no. 1 (June 30, 2022):
161–84.
“The Decision of the Indonesian Constitutional Court No. 86/PUU-X/2012,”
October 31, 2013.
Tulus, H. “Amendemen Undang-Undang No. 38 Tahun 1999 tentang Pengelolaan
Zakat: Tinjauan Konstitusi Kaitannya dengan Badan Amil Zakat dan
Lembaga Amil Zakat.” The 3rd Congress of the Zakat Forum (FOZ), April 25,
2003.
Wibisono, Yusuf. Yusuf Wibisono, Mengelola Zakat Indonesia: Diskursus Pengelolaan
Zakat Nasional dari Rezim Undang-Undang No. 38 Tahun 1999 ke Rezim
Undang-Undang No. 23 Tahun 2011. 1st ed. Jakarta: Kencana, 2015.
Widyawati. “Filantropi Islam dan Kebijakan Negara Pasca-Orde Baru: Studi tentang
Undang-Undang Zakat dan Undang-Undang Wakaf UIN Syarif Hidayatullah
Jakarta.” UIN Syarif Hidayatullah Jakarta, 2011.
“Zakat

Management

Law

No.

23

of

2011.”

Accessed

May

3,

2023.

http://peraturan.bpk.go.id/Details/39267/uu-no-23-tahun-2011.

[ 171 ]