This study discusses the position of zakat within the perspective of positive law in Indonesia, focusing on the relationship between religious obligations and compliance with state law. Zakat, as a religious obligation in Islam, is normatively regulated in the Zakat Management Law; however, its implementation is not yet fully legally binding. The research employs a normative legal method with statutory and conceptual approaches. The results show that zakat is still positioned as a moral and religious obligation rather than a legal obligation enforced by state sanctions. Nevertheless, there are opportunities to strengthen regulations and integrate zakat into the national legal system to enhance its role in social and economic development.
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