LAW OF ZAKAT IN INDONESIA (Law 38/1999) AND THE DEFFRENCES APPLYCAN OF ZAKAT IN SUDAN

A. ZAKAT

Zakat is the amount of certain property that must be incurred by persons professing the religion of Islam and given to groups who deserve it (the poor, etc.) according to the conditions set by syarak. Zakat is the third pillar of the Pillars of Islam .

Zakat literally means "grow", "developing", "purify", or "clean". While the terminology shariah , zakat refers to the activity giving away some wealth in the number and specific calculations for certain persons as defined.

Zakat is one of the pillars of Islam , and became one of the principal elements for the establishment of Islamic law . Therefore the law of zakat is obligatory (Fardhu) on every Muslim who has fulfilled certain requirements. Zakat is included in the category of worship such as prayer , pilgrimage , and fasting that have been arranged in detail based on the Quran and Sunnah. Zakat is also a social charity and humanity that can develop in accordance with the development of mankind, Zakat is divided into two types namely:

• Zakat Al-Fitr

Zakat is compulsory expelled Muslims ahead of Idul Fitri in the month of Ramadan . Big zakat is equivalent to 3.5 liters (2.5 kilograms) of food staple in the area concerned.

• Zakat maal (wealth)

Include the results of commerce, agriculture, mining, marine products, livestock products, finding treasure, gold and silver. Each type has its own calculations.

There were eight parties who are entitled to receive zakat, namely:

1. Fakir - Those who have hardly anything that can not meet the basic needs of life.
2. Poor - Those who own property but not enough to meet basic needs for living.
3. Amil - Those who collect and distribute zakat.
4. Mu'allaf - Those who newly embraced Islam and need help to adjust to new circumstances
5. Slave who wanted to liberate themselves
6. Gharimin - Those who are indebted to the needs of the halal and not able to fulfill it
7. Fisabilillah - Those who fight in the way of Allah (ie: propaganda, war, etc.)
8. Ibnus Sabil - They are running out of the cost of the trip.

Here are avail zakat reviewed in terms of religion, in terms of ahlaq avail, and avail of the social aspect of society:

1. Avail Dinniyah (Religious Aspects)

With a tithe means have been running one of the Pillars of Islam which deliver a slave to the happiness and salvation of the world and the hereafter.

2. Is a means for slaves to taqarrub (closer) to his Lord, will increase the faith because of its existence that contains some kind of obedience.

3. Zakat payers will get a big reward is doubled, as the word of God , which means: "Allah destroy usury and nourish alms "(Surah: Al-Baqara: 276). In a hadith which muttafaq "alaih Prophet Shallallaahu 'alaihi wa sallam" also explained that the alms of the good treasure of God's will expand grown exponentially.

4. Zakat is a means for sin, as he had spoken Prophet Muhammad SAW.

Avail Khuluqiyah (Aspects Morals)

1. Embedding nature of glory, a sense of tolerance and toleration to private payers of zakat.
2. Paying zakat is usually identical with the nature of mercy (compassion) and gentle to his brother, who did not have.
3. It is a reality that contributes something useful form of property and body for Muslims to clear the chest and extend life. For sure he will become a loved and respected according to the level of sacrifice.
4. Inside there is zakat purification of morals.

Ijtimaiyyah benefits (Social Aspects of Community)

1. Zakat is a means to assist in meeting the livelihood of the poor who are the majority most of the countries in the world.
2. Provide support strength to the Muslims and raise their existence. This can be seen in the group receiving alms, one of which is the mujahidin fi sabilillah.
3. Zakat can reduce social jealousy, resentment and a sense of indignation that is in poor chest. Because the bottom of society generally if they are classy lookeconomic high squandering treasure for something that is not bermanfaaat be ignited their hatred and hostility. If property is so abundant that used to alleviate poverty would be interwoven harmony and love between the rich and the poor.
4. Zakat will spur economic growth and a clear culprit blessing will overflow.
5. Paying zakat means to expand the circulation of property or money, because when wealth is spent then the rotation will be expanded and more parties who take advantage.

B. ZAKAT APPLICATION IN INDONESIA

Our country has laws Zakat Indonesia namely Law no. 38 of 1999 on Management of Zakat which was signed on 23 September 1999 by the President at that time, Prof. BJ Habibie.

By reviewing Law 38/1999 and compare them with the provisions of sharia, it would appear that the Act has not been ideal, that did not reflect the provisions that should be mandated by the Islamic Sharia.

This is evident with the dualism of charity managers, namely the government (Baz), and the community (LAZ) (See article 6 and article 7 of Law 38/1999).

Supposedly, charity malls are managed centrally by the government. So the government is the sole manager of the charity. Society should not be allowed to manage zakat, alms except that it may split itself by Muzakki, namely Zakat Al-Fitr and Zakat money (nuqud) as described above.

In addition, Law 38/1999 is more of a moral appeal, not a formal-legal terms that bind citizens. The proof, there are no provisions regarding sanctions for those who do not want to pay zakat. There is only chapter 21 which explains the sanctions for charity managers who are not professional, not a sanction for Muzakki are reluctant to pay the zakat while already meet the requirements of compulsory charity.

Therefore, it can be said, the existence of Law 38/1999 is tantamount to its absence (wujuuduhu ka'adamihi). This law is a toothless tiger paper tiger alias. For there is no sanction whatever for those who do not want to pay zakat. Maximum resulting from this Act is to legalize the presence of management institutions of zakat either by government or society. This is presumably the fundamental weakness of this Act 38/1999.

Zakat as one important way to remove poverty, have specific requirements, in order to successfully practiced, namely the application of Islam that kaffah (overall) on all aspects of life. 2

Yusuf al-Qaradawi asserts, "He (zakat) is only likely to succeed if practiced in Islamic societies that hold fast to the Islamic system, both in economic life, social, and political." 3

Thus, if the Islamic zakat asked to complete poverty in societies that have embraced the concept of non-Muslims, or people who impose a foreign system, zakat can not be effective. There's no way an Islamic provisions enacted while others abandoned.

Because the Islamic system of life of society and state is an integral and complementary. The system must diamalkan entirely and should not be sorted out by taking some and discard others 4.

C. Application of Zakat in the Sudan in Indonesia's Compare

The application of zakat in Sudan has the characteristics that stand out and somewhat privileged among them:

1. Zakat Handled Direct Government

Zakat affairs must be handled directly by the state 5 so Sudan has a special law on zakat. With the law of zakat position is strong enough, so that by the law for those who have been subject to zakat, but not fulfilled obligations imposed sanctions.

In Sudan a kind of institution or department specifically dedicated to charity is "Zakat Council" as listed in the Act of zakat article 5, paragraph 3. This institution reserves the right to collect, manage and distribute alms to the mustahiq (who are entitled to receive zakat).

In this case, as stated in the law No. 38 year 1999 on pengolaan zakat has been provided for in article 1 paragraph 3.

2. Independence of the Board of Zakat

In Sudan, the Board of Zakat is an independent institution. Structurally directly responsible to the president under the leadership of the directorate general (DG Board of Zakat).Regarding the independence of the Board of Zakat charity listed in the Act article 4 paragraph 1. Zakat Council has a full wewenamg in dealing perzakatan, be it collection (zakat content provision, slip or form of payment, etc.), management (provision of employee / professional Amilin) and pendistribusiaan (percentage level is entitled to zakat the mustahiq). Thus, in carrying out its duties Zakat Council has full authority to move that protected the Act.

While in Indonesa This is still not realized because the Zakat charity is still under the Ministry of Religious sihingga have limited authority,

3. Applying the Federal System

Board of Zakat in the Sudan using the federal system, ie every region, state or province has a Zakat Council each office, assembly cleric, employee / Amilin, etc. -. Zakat is successfully collected in the region / province may not be deposited to the center, but is managed and distributed in the regions / provinces respectively. And if a region / province has fulfilled the needs of charity, then transferred to the regions / provinces other poor and the needy.

4. Having a view of width and Flexible Fiqh

Zakat Law in Sudan did not take one particular madhhab, but take the opinion that requires the charity to the entire property. This is for a very noble purpose, namely for the benefit and welfare of the poor pakir. Zakat Council set jibaayah (withdrawal), zakat is not limited to just six types of treasure (gold and silver / naqdaan, agriculture and plantations, commerce and trade, mining goods and items found.) However, along with the development of the property that is not found the past, such as: stocks, checks, demand deposits, etc.. Likewise, maal mustafaad, mustaghilaat and mihan hurroh (zakat profession), including also jibaayah charity that must fulfilled.

5. The percentage levels for Mustahiq Zakat

Zakat Law in Sudan set a percentage level of charity that received the mustahiq, this is taken from the opinion jumhur fiqh scholars. Also, to realize the objectives of charity, namely social security, in particular for the indigent and poor. Because of indigent and poor is the main priority in the distribution of zakat. Law zakat zakat Sudan determine the percentage levels as follows: Fakir and Poor: 63%, Employee zakat (Aamilun): 14.5%, which incurred debts (Gharimun): 6%, Muallaf and Pembebesan slave (Riqob) or Purposes Da? Wiyah : 6%, which fought the way of Allah (fi Sabilillah): 3%, and the traveler who needs (Ibnus Sabiil): 0.5%.

6. Gradualitas Act Zakat Law in Sudan until recently has experienced several marhalah (gradual / stages) are:

• Marhalah First: Zakah House, at 1400 H/1980 M with the aim of legalizing the obligation of zakat, but the voluntary nature or consciousness and a new application in Khartoum (capital city) alone.
• Marhalah Second: Zakah and Tax Board, which in 1405-1406 H/1984-1985 M consecutive with the application of Islamic law has been official in Sudan (September 1983) and the first since the collapse of the government of al Mahdi, in this marhalah jibayah zakat obligatory for Muslims / at and not just voluntary.
• Marhalah Third: Zakat Council (1986-1989). In this marhalah zakat increasingly perceived role. And it turns out there is inequality in the field between zakat and taxation, thus defined, that a special charity for the Muslims who are submitted to the Board of Zakat. The tax for non-Muslims and paid into the state. So in this marhalah be a major milestone ideal nature of the law of zakat in social reality.
• Marhalah Fourth: Zakat Law in 1990. Most important in this marhalah including; obligation of zakah on all property, receiving alms or grants from outside the Sudan and the establishment of sanctions for those who are reluctant to pay the zakat. So at this marhalah application of zakat in Sudan has its own character.
• Marhalah Fifth: Zakat Law in 2001. Although the existing charity law fairly ideal, there is still lack. Marhalah is a field analysis applying the Law of Zakah in Sudan from 1990 to 2000. Because of that guide is the constraints and obstacles on the ground in applying the Law of Zakah over ten years.
• Thus travel Zakat Law in Sudan to date that has undergone improvements many times, the future will more and more new things are found in the field and requires ijtihad of the scholars in different disciplines.

High Institute of Zakat Sciences

For the sake of sustaining the application of the law of zakat, Sudan has a special educational institution Of Zakat. The institute is funded entirely by the Board of Zakat.Zakat is the only institute in the Islamic world. Established in 1998 with the name of the High Institute of Zakat Sciences with an academic level equivalent to other universities.In addition, the institute also conducts trainings on a regular basis every 3 months or tailored to enthusiasts and needs. Students are educated and studied so that in time working at the Board of Zakat. The Institute also became the center of zakat studies, published books, journals or other research. Also actively participate in seminars or international conferences, such as in Kwait. So with the existence of this institution Sudan on 17-20 Sha? Tire H/2-6 1422 November 2001 M believed to be the organizer of the International Zakat Conference 2nd that was attended by scholars around the world

This is what the main difference from system of Zakat in the Sudan and in Indonesia is Cover

The role of governments in managing zakat according to Islamic normative perspective is reflected in two main roles, namely as a charity single manager and as a giver of sanctions against that refused to pay zakat.

The role of government is not effectively manage zakat due to two main causes, namely less ideally existing Zakat Law, and the implementation of Islamic system in the community who are not comprehensive (kaffah).

Also in the Management of Zakat is required for the procedure tithe could be arranged better. application of penal sanctions for people who do not pay zakat has not been implemented properly so that funds for poverty of the people

Currently, the Law of Zakah applied in capitalistic economic system. Obviously not be effective. Zakat Act should be applied in the economic system of Islam, in Islamic society.