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Kontribusi Pemerintah dalam Pengelolaan Zakat di Aceh (Kontestasi Penerapan Asas Lex Specialis dan Lex Generalis)

Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial · Vol. 16 No. 2 (2017) · hlm. 347–370

DOI
10.22373/jms.v16i2.1749
ISSN
2579-5090, 1411-2353
Terbit
2017-08-31
Penerbit
Fakultas Syariah dan Hukum Universitas Islam Negeri Ar-Raniry Banda Aceh
Bahasa
eng

Abstrak

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.

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Chairul FahmiAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://jurnal.ar-raniry.ac.id/index.php/medsyar/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 7 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Kontribusi Pemerintah dalam Pengelolaan Zakat di Aceh (Kontestasi Penerapan Asas Lex Specialis dan Lex Generalis)</dc:title>
	<dc:creator xml:lang="en">Musa, Armiadi</dc:creator>
	<dc:subject xml:lang="en">Government Contribution</dc:subject>
	<dc:subject xml:lang="en">collecting zakat</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:publisher xml:lang="en">Fakultas Syariah dan Hukum Universitas Islam Negeri Ar-Raniry Banda Aceh</dc:publisher>
	<dc:date>2017-08-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jurnal.ar-raniry.ac.id/index.php/medsyar/article/view/1749</dc:identifier>
	<dc:identifier>10.22373/jms.v16i2.1749</dc:identifier>
	<dc:source xml:lang="en">Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial; Vol. 16 No. 2 (2014); 347 - 370</dc:source>
	<dc:source xml:lang="id">Media Syari'ah; Vol 16 No 2 (2014); 347 - 370</dc:source>
	<dc:source>2579-5090</dc:source>
	<dc:source>1411-2353</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jurnal.ar-raniry.ac.id/index.php/medsyar/article/view/1749/1292</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2017 Media Syari'ah</dc:rights>
</oai_dc:dc>