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All Journal Lex Jurnalica (Ilmu Hukum) ASAS : Jurnal Hukum Ekonomi Syariah IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Nurani: Jurnal Kajian Syariah dan Masyarakat IJIBE (International Journal of Islamic Business Ethics) JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Jurnal Al-Qardh al-Afkar, Journal For Islamic Studies Istinbath: Jurnal Hukum dan Ekonomi Islam TSAQAFAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Yudisial Repertorium: Jurnal Ilmiah Hukum Kenotariatan Mendapo: Journal of Administrative Law BEMAS: Jurnal Bermasyarakat Ilomata International Journal of Social Science Al-Muamalat : Jurnal Ekonomi Syariah Qawanin: Journal of Economic Syaria Law Proceeding ISETH (International Summit on Science, Technology, and Humanity) International Journal of Law and Society MILRev: Metro Islamic Law Review Journal of Islamic economics Perspectives (JIEP) Indonesian Journal of Islamic Economic Law Suhuf: International Journal of Islamic Studies Jurnal of Islamic Economic Studies Profetika: Jurnal Studi Islam
Isman Isman
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Analysis of Regulatory Impacts on the Disharmonization of Professional Zakat Nisab in Indonesia: A Regulatory Impact Analysis (RIA) Approach Muhamad Agung Budiarto; Isman; Imron Rosyadi; Abdul Rozak; Muhammad Baasith
ASAS Vol. 17 No. 02 (2025): Asas, Vol. 17, No. 02 Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v17i2.29474

Abstract

The phenomenon of disharmony in the implementation of professional zakat nisab in Indonesia highlights the discrepancy between existing zakat regulations and the practices applied on the ground. Although Fatwa MUI No. 3 of 2003 and PMA No. 31 of 2019 clearly stipulate that professional zakat is only mandatory for individuals whose income meets the nisab threshold, many zakat institutions fail to verify the nisab properly. This study aims to analyze this phenomenon using the Regulatory Impact Analysis (RIA) approach to evaluate the impact of existing regulations and explore the causes of the discrepancy between regulations and practices on the ground. The method used is a qualitative approach with descriptive analysis, involving interviews with Zakat Amil Institutions (LAZ) and a literature review. The findings show that variations in the application of professional zakat nisab, such as the elimination of nisab or the use of silver nisab, lead to injustice and violate sharia principles. The policy recommendations include implementing mandatory infaq contracts for employees whose income does not reach the nisab, strengthening sharia audit regulations to ensure nisab compliance and proper zakat calculation, and enforcing PMA No. 31 of 2019 more strictly. The novelty of this research lies in applying RIA to analyze the impact of professional zakat regulations and propose policies that align more closely with sharia principles. This study contributes to improving the management of professional zakat in Indonesia to enhance fairness and the effectiveness of zakat distribution
The Effect of the Implementation of Mandatory Zakat Law on Tax Revenue in Indonesia Dwi Mutiara Kintan Mani; Isman Isman; Mamdukh Budiman
Suhuf: International Journal of Islamic Studies Vol. 37 No. 2 (2025): November
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v37i2.12331

Abstract

This study analyzes the impact of the implementation of mandatory zakat laws on tax revenue in Indonesia in the period 2023–2024 using a legal analysis approach. The focus of this study is on the relationship and overlap between zakat and tax obligations in the context of state fiscal policy. The method used is quantitative research with a normative approach, where data is collected through literature studies and analyzed using legal content analysis techniques. The results of the study show that although the implementation of the mandatory zakat law through the role of the National Zakat Agency (BAZNAS) has the potential to increase public compliance with financial obligations, data for the 2023–2024 period shows fluctuations in tax revenue, indicating that there has not been an optimal substitution between zakat and taxes. This is due to the lack of regulations that fully integrate zakat as a tax deduction and the lack of socialization to taxpayers. This study concludes that to optimize the integration of zakat and taxes, regulatory harmonization and clearer and more effective fiscal incentive policies are needed.
Co-Authors Abdul Jalal, Ridwan ABDUL ROZAK Afief El Ashfahany Aidul Fitriciada Azhari Ali Rabbani Andri Nirwana AN Annajaty, Abdulloh Yahya Arief Budiono Arova Bakhtiar Ashim Atania Saida El Rosyidah Azhar Alam Bafana, Faiz Adib Budi Badrul Zaman Budi Utomo Bukhori Diana Setiawati Diniyah, Dita Nurul Dwi Mutiara Kintan Mani Dwinuryidha Ken Rifqi Eny Purwandari Fadlurrahman Naufal Fauzul Hanif Noor Athief Febriyanto, Ridwan Firman, Muhammad Syafry Hamidah, Al Milla Harits, Muhammad Hasbullah Hasna Mumtaza Abdullah Hidayat, Syamsul Imran Rosyadi Imron Rosyadi Imron Rosyadi Imron Rosyadi Imtah Salsabila Pratiwi Indira Rahma Annisa Indriyani, Latifah Itsnaini Bambang Hasto Nugroho Kelik Wardiono Khaeruddin Hamsin Khairuddin Hamsin Lukmanul Hakim Lukmanul Hakim Mamdukh Budiman Mariam Elbanna Mohammad Zakki Azani Muhamad Agung Budiarto Muhamad Ramdhani Jihad Muhammad Ammar Al Amudi Muhammad Azhar Muttaqin Muhammad Baasith Muhammad Fahroni Hamsan Muhammad Irkham Firdaus Muhammad Syafri Firman Muhammad Syafry Firman Muhammad Syafry Firman Firman Mursheed Achmad Muthoifin Muttaqin, Ahmad Zainul Nimas Ayu Sholehah Nimas Ayu Sholehah Noto Narwanto Novita Novita Novita, N Nugroho, Bramantyo Suryo Nur Rizqi Febriandika Nur Sillaturohmah Handayani Oktafianus Yoga Tri Kusnandar Permatasari, Wulandari Dewi Prabu Arya Sembara Prima Arya Widodo Purwaningsih, Rista Putri Rahmawati, Shelly Rahmah, Avivi Kayla Bikratuna Rania Mahmoud ELSakhawy Reyhan, Muhammad Reyhan Ridwan Febriyanto Risdayani Risdayani Risdayani, R Risdayani, Risdayani Rismawati, Eva Nur Rizka Rohmat Soekarno Salim, Hakimuddin Salsabila, Azka Saputra, Yusup Setiawan Budi Utomo Setyawati, Afifah Yuli Shaina Safa Reswara SYAMSUL HIDAYAT Syamsul Hidayat Triyono Adi Saputro Wardah Yuspin Widodo, Prima Ariyo Widodo, Prima Aryo Yahya Yahya Yuli Setyowati Yuli Setyowati