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Strengthening Zakat Rules in Indonesia: A Legal Study of the Law on the Government of Aceh

Samarah: Jurnal Hukum Keluarga dan Hukum Islam · Vol. 7 No. 1 (2023) · hlm. 126–145

DOI
10.22373/sjhk.v7i1.13993
ISSN
2549-3167, 2549-3132
Terbit
2023-03-31
Penerbit
Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry
Bahasa
eng

Abstrak

Aceh is a province with special authority under the Law Number 11 of 2006 on the Government of Aceh (Undang-Undang Pemerintahan Aceh/UUPA). The special authority is mentioned, among other regulations, in Article 180, which makes zakat the source of original income of the Aceh Region and the district or city. This study is a normative juridical research, that is, a study that analyses the regulations of laws that set law as a system of norms.The data collection technique used in this research is a literature studies of laws and regulations. This study concludes that zakat management in Aceh is regulated based on the UUPA of 2006. Baitul Mal Aceh and Baitul Mal districts or cities manage the institutions that regulate it. In addition, this legal regulation also explains that the amount of zakat paid is a deductible expense from the taxpayer's income tax liability. However, the existence of zakat, as stipulated in a number of UUPA articles, has not been implemented as expected. The absence of government regulations governing the implementation of taxes as a deductible factor for the amount of income tax payable is one of the reasons for not implementing Article 192. This government regulation is an essential factor towards strengthening the law on the Government of Aceh as part of the Helsinki Memorandum of Understanding mandate. The principle of lex specialis derogate lex generalis must be used as a legal argument in order to encourage the implementation of these regulations. Since Aceh is a region with special autonomy, the application of its law must also be handled specifically.

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  • Universitas Halu Oleo
  • Lambung Mangkurat University
  • Sekolah Tinggi Teknologi Migas
  • Politeknik Pertanian Negeri Pangkajene Kepulauan
  • Universitas Muhammadiyah Kendari
  • Universitas Pembangunan Nasional Veteran Yogyakarta
  • Universitas Muslim Indonesia
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Rekan penulisOrganisasiArtikel bersama
Jamaluddin JamaluddinAfiliasi tidak diketahui2
Muwaffiq JufriAfiliasi tidak diketahui2
Evis GarunjaAfiliasi tidak diketahui2
Fendria SativaAfiliasi tidak diketahui2
Evi ZuharaAfiliasi tidak diketahui2
Fathul Mu’inAfiliasi tidak diketahui2
Miftahul JannahAfiliasi tidak diketahui2
Indria HafizahAfiliasi tidak diketahui1
Juminten SaiminAfiliasi tidak diketahui1
Satrio WicaksonoAfiliasi tidak diketahui1
Ashaeryanto AshaeryantoAfiliasi tidak diketahui1
Wa Ode Sitti MusninaAfiliasi tidak diketahui1
Yonelian YuyunAfiliasi tidak diketahui1
M. Sulaiman ZubairAfiliasi tidak diketahui1
Ritha PratiwiAfiliasi tidak diketahui1
Budi BudiAfiliasi tidak diketahui1
Subhan SubhanUniversitas Halu Oleo1
Baru SadarunUniversitas Halu Oleo1
Muhammad BasriAfiliasi tidak diketahui1
Aminuddin AminuddinAfiliasi tidak diketahui1
Rahmad PrajonoAfiliasi tidak diketahui1
La Ndia La NdiaAfiliasi tidak diketahui1
Darman DarmanUniversitas Muhammadiyah Kendari1
Irwan GaniPoliteknik Pertanian Negeri Pangkajene Kepulauan1
Darman DarmanAfiliasi tidak diketahui1
Suyuti SuyutiAfiliasi tidak diketahui1
Muh JafarAfiliasi tidak diketahui1
Musriady MusriadyAfiliasi tidak diketahui1
Suyuti SuyutiAfiliasi tidak diketahui1
Musriady MusriadyAfiliasi tidak diketahui1
Ahmad Rif’an Khoirul LisanUniversitas Pembangunan Nasional Veteran Yogyakarta1
Emi Prasetyawati UmarUniversitas Muslim Indonesia1
Muhardi MustafaAfiliasi tidak diketahui1
Muhammad Adam MarnasAfiliasi tidak diketahui1
Ismail KotoAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://jurnal.ar-raniry.ac.id/index.php/samarah/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">Strengthening Zakat Rules in Indonesia: A Legal Study  of the Law on the Government of Aceh</dc:title>
	<dc:creator xml:lang="en">Faisal, Faisal</dc:creator>
	<dc:creator xml:lang="en">Mukhlis, Mukhlis</dc:creator>
	<dc:creator xml:lang="en">Jamaluddin, Jamaluddin</dc:creator>
	<dc:creator xml:lang="en">Manfarisyah, Manfarisyah</dc:creator>
	<dc:creator xml:lang="en">Maghfirah, Fitri</dc:creator>
	<dc:subject xml:lang="en">Law</dc:subject>
	<dc:subject xml:lang="en">regulation of zakat</dc:subject>
	<dc:subject xml:lang="en">strengthening</dc:subject>
	<dc:subject xml:lang="en">Aceh government</dc:subject>
	<dc:description xml:lang="en">Aceh is a province with special authority under the Law Number 11 of 2006 on the Government of Aceh (Undang-Undang Pemerintahan Aceh/UUPA). The special authority is mentioned, among other regulations, in Article 180, which makes zakat the source of original income of the Aceh Region and the district or city. This study is a normative juridical research, that is, a study that analyses the regulations of laws that set law as a system of norms.The data collection technique used in this research is a literature studies of laws and regulations. This study concludes that zakat management in Aceh is regulated based on the UUPA of 2006. Baitul Mal Aceh and Baitul Mal districts or cities manage the institutions that regulate it. In addition, this legal regulation also explains that the amount of zakat paid is a deductible expense from the taxpayer's income tax liability. However, the existence of zakat, as stipulated in a number of UUPA articles, has not been implemented as expected. The absence of government regulations governing the implementation of taxes as a deductible factor for the amount of income tax payable is one of the reasons for not implementing Article 192. This government regulation is an essential factor towards strengthening the law on the Government of Aceh as part of the Helsinki Memorandum of Understanding mandate. The principle of lex specialis derogate lex generalis must be used as a legal argument in order to encourage the implementation of these regulations. Since Aceh is a region with special autonomy, the application of its law must also be handled specifically.</dc:description>
	<dc:publisher xml:lang="en">Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry</dc:publisher>
	<dc:date>2023-03-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jurnal.ar-raniry.ac.id/index.php/samarah/article/view/13993</dc:identifier>
	<dc:identifier>10.22373/sjhk.v7i1.13993</dc:identifier>
	<dc:source xml:lang="en">Samarah: Jurnal Hukum Keluarga dan Hukum Islam; Vol. 7 No. 1 (2023): Samarah: Jurnal Hukum Keluarga dan Hukum Islam; 126-145</dc:source>
	<dc:source>2549-3167</dc:source>
	<dc:source>2549-3132</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jurnal.ar-raniry.ac.id/index.php/samarah/article/view/13993/7999</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2023 Faisal Faisal, Mukhlis Mukhlis, Jamaluddin Jamaluddin, Manfarisyah Manfarisyah, Fitri Maghfirah</dc:rights>
</oai_dc:dc>