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All Journal Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum Referensi Islamika: Jurnal Studi Islam
Moh. Tamtowi
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Reconstructing Zakat Governance in Indonesia: A Maqāṣid al-Sharī‘ah Approach to Constitutional Reform A Hashfi Luthfi; Ali Sodiqin; Moh. Tamtowi
Al-Ahkam: Jurnal Ilmu Syari’ah dan Hukum Vol. 11 No. 1 (2026): Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum
Publisher : Faculty of Sharia, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/alahkam.v11i1.13033

Abstract

Recent reforms in Indonesia’s zakat governance have intensified debates concerning the balance between state authority and civil society participation, particularly following Constitutional Court Decisions No. 97/PUU-XXII/2024 and No. 54/PUU-XXIII/2025. Existing studies on zakat governance have predominantly emphasized managerial efficiency, institutional performance, and administrative accountability, while paying limited attention to the constitutional implications of zakat regulation and its alignment with the normative objectives of Islamic law. This study addresses this gap by examining how zakat governance in Indonesia can be reconstructed through the integration of constitutional principles, good governance, and maqāṣid al-sharī‘ah. The study aims to examine the extent to which the current zakat management framework aligns with the objectives of maqāṣid al-sharī‘ah, evaluate the institutionalization of good governance principles, and formulate a participatory governance model that balances state authority with civil society involvement. Employing a normative legal research design, this study utilizes statutory, conceptual, and maqāṣidī approaches through doctrinal analysis of Law No. 23 of 2011 on Zakat Management and relevant Constitutional Court decisions. The findings reveal that Indonesia’s zakat governance remains structurally centralized under BAZNAS, generating institutional imbalances and weakening participatory accountability. Although the Constitutional Court upheld the legality of the current framework, it simultaneously mandated reforms to strengthen transparency, accountability, and public participation. This study proposes a maqāṣid-based good zakat governance model grounded in dual oversight and institutional checks and balances to promote distributive justice, public welfare, and sustainable zakat governance.
Maqasid al-shariah, zakat, and tax compliance: Perceptions of Muslim taxpayers and muzakki, BAZNAS, and KPP Pratama in Indonesia Endang Kartini Panggiarti; Misnen Ardiansyah; Moh. Tamtowi
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 4 (2026): AUGUST
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i4.896

Abstract

The Muslim community has double obligations, namely tax and zakat obligations. Tax obligations are fulfilment as citizens, while zakat obligations are fulfilment as religious people. In terms of implementation, Muslims are faced with a choice of which one to prioritize, because everything is an obligation. Therefore, tax and zakat obligations should be integrated, so as not to confuse Muslims. This study aims to analyze the implementation of Maqasid al-Shariah in addressing zakat and tax integration to fulfil the zakat and tax compliance in Indonesia. Grounded in the five core objectives of Maqasid al-Shariah the protection of religion, life, wealth, honor, and intellect and shaped with system approach from Jasser Auda, this study explores how Islamic values can promote zakat-tax compliance and social welfare. This is an exploratory qualitative study involved 14 participants who were both taxpayers and muzakki (zakat payers), BAZNAS, and KPP Pratama supported by a literature review of 27 journal articles. Data were collected through in-depth interviews to examine participants’ understanding of taxation and zakat obligations. The results indicate that need to fulfil themes included maqasid al-shariah and systems approach of Jasser Auda. Among them are emphasizing institutional synergy by cooperation between KPP Pratama and BAZNAS, improved tax-zakat literacy, the use of zakat as taxable-income deduction, and the interpretation of compliance through maqasid al-shariah and Jasser Auda’s systems approach. The study focused on private employees and Muslim entrepreneurs, BAZNAS, and KPP Pratama selected by the researcher. All participants were affiliated with companies collaborating with BAZNAS and KPP Pratama. Research integrating tax-zakat compliance, and Maqasid al-Shariah remains limited. This study contributes to the literature by highlighting how religious values and legal compliance can jointly strengthen tax and zakat compliance with maqasid al-shariah approach in Indonesia.
Co-Authors A Hashfi Luthfi Ali Sodiqin Endang Kartini Panggiarti Misnen Ardiansyah