THE IMPLEMENTATION OF CIVIL SERVANTS’ INCOME ZAKAT IN DKI JAKARTA AND ACEH PROVINCE

Abstract

Zakat, as one of five Islamic Pillars, is an obligation for all eligible Muslims according to Sharia. Zakat has a potential to develop and give benefit to all peoples, especially to create an equal distribution of the economy, promote social welfare, and diminish poverty, so the utilization of zakat is in line with the Indonesian government’s purposes. The research has a purpose to explain the implementation of civil servants’ income zakat policy in Indonesia. In this research we use analytical approach to analyze the implementation of income zakat policy in DKI Jakarta and Aceh Province with normative juridical method pursuant to Sharia and Indonesian Law No. 23 of 2011 on Zakat Management. The result of this research shows that several local governments in Indonesia, such DKI Jakarta and Aceh has issued local regulations or policies which instructed the Muslim civil servants to pay their income zakat by cutting their salaries directly by 2.5% every month. Each province has a different practice model in execution of the income zakat for the civil servants. In DKI Jakarta it is voluntary, while in Aceh it is mandatory. The differences policy raises uncertainty and controversy in Muslim communities. Because of that, for legal certainty we need a particular national law that can organize zakat for the civil servants. This regulation will become a legal protection and reference for that different local regulation which rule the civil servants’ zakat.