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All Journal ASAS : Jurnal Hukum Ekonomi Syariah Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Budiarto, Muhamad Agung
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Religion Computer Science & IT Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology 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 Budiarto, Muhamad Agung; Rosyadi, Imron; Rozak, Abdul; Baasith, Muhammad; Widiyastuti, Dini Laili
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/

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
Disharmony of Zakat Profession Nisab in Regional Zakat Management Organizations: Regulatory Impact Analysis (RIA) Based on the Minister of Religious Affairs Regulation of the Republic of Indonesia Number 31 of 2019 Budiarto, Muhamad Agung; Rosyadi, Imron
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Purpose: This study examines the inconsistency in the application of zakat profession nisab in regional zakat institutions, particularly those using the silver nisab for zakat obligations, contrasting with the gold nisab in the Minister of Religious Affairs Regulation of the Republic of Indonesia Number 31 of 2019 on Zakat Management. This practice has led to significant differences in administrati ve effectiveness and compliance with Islamic legal principles. The purpose is to analyze the impact of using the silver nisab on legal legitimacy, social justice, and regulatory compliance in zakat institutions. Methodology: This study uses a qualitative descriptive approach through in-depth interviews, institutional policy observation, and regulatory impact analysis (RIA) of PMA No. 31 of 2019. The study analyzes the effects of the silver nisab in zakat instituti ons, focusing on legal and social implications, and how it influences zakat collection and compliance with Islamic law and state regulations. Results: The results indicate that the silver nisab policy expanded the zakat base and increased zakat collection, but reduced compliance with both Islamic law and state regulations. This finding highlights the need for policy adjustments to ensure zakat institutions remain compliant with both sharia and national legal frameworks. Applications/Originality/Value: The study provides valuable insights into the effects of nisabpolicies on zakat collection and compliance. It highlights the need for coordinated policy efforts to balance zakat collection effectiveness with adherence to sharia principles. This research contributes to the understanding of zakat management in Indonesia and offers recommendations for improving zakat compliance.
Co-Authors Abdul Rozak Baasith, Muhammad Imron Rosyadi Widiyastuti, Dini Laili