Laws of Zakah

This paper focuses on the need to harmonize the practice of zakat on companies throughout Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper are fourfold: (1) to highlight the current practice of zakat on companies in Malaysia; (2) discuss the usefulness of AAOIFI FAS 9, MASB FRS i-1, and MASB TR i-1 as guidelines for developing a ZAS; (3) suggest a collaboration by various parties designed to pool initiatives, knowledge, and skills to develop a useful and favorable ZAS; and (4) to demonstrate that without proper education and a strong political will, there is a little hope of making any ZAS a reality.

Islam offers its own social, political, and economic approaches that, if applied, will contribute positively to poverty reduction and income inequality, and thus result in improved human capital and economic development. zakat means worshipping Allah by giving that which He has enjoined of various sorts of zakat to those that are entitled to them, consistent with the rules approved in Sharia. This study examines the socioeconomic impact of zakat on human capital and economic development. Data for the study was primary data drawn from Fagge, Nassarawa, Tarauni, and Kumbotso Local Government Areas, Kano, Nigeria. The collection of data was through interviews with one four hundred respondents using random sampling techniques. In the end, three hundred and eighty-eight respondents were reached. It, therefore, serves as 100% of the interview. The data were analyzed using simple percentage analysis. The findings of the study show that improved payment and appropriate distribution of zakat in Kano, Nigeria shall promote human capital development. Thus, the paper concludes that zakat has a direct effect on human capital and economic development. The study, therefore, recommends integrating zakat into the overall development strategy and strengthen zakat institutions.

Zakat is the major source of Islamic revenue mobilization aiming at redistribution of wealth from the rich among the societies to the less privileged ones. In the Islamic traditions, zakat is collected upon acquiring certain amount of wealth and passing the five stipulated conditions for zakatabilty, and is given to certain category of people. In the early Islamic communities, zakat has played important roles in reducing poverty and establishing social welfare. Unfortunately, successive Muslim communities fail to administer zakat in a central body as it was the practice in the ancient Islamic era.  Recently, Many Muslim states and communities consider the institutionalization of zakat system under the auspices of law and constitution. This study aims to examine the practices of zakat distribution in Malaysia, Sudan and Kuwait the three countries are assumed the leading countries in cooperate zakat management. The study finds that both countries adopt zakat distribution system suitable for their environment and level of poverty. This study will help other Muslim states and communities in developing or improving the already existing zakat system.

Bagaimana seharusnya berzakat? Kemanakah orang harus berzakat? Siapakah yang berhak mengelola zakat? Disalurkan ke mana saja zakat yang terkumpul? Apa pungsi dan tujuan utama lembaga pengelola zakat? Pertanyaan-pertanyaan di atas akan dijawab dalam khutbah singkat ini.

Skim Potongan Gaji (SPG) merupakan medium kutipan zakat pendapatan secara ansuran bulanan dan sebelum tiba waktu wajibnya (ta‘jīl al-zakah). Fokus utama kajian ini ialah menilai sejauhmana kaedah pelaksanaan SPG menepati Islam terutamanya dari sudut sebab wajib zakat, syarat-syarat wajib zakat, dan syarat-syarat sah ta‘jīl zakat. Kaedah al-takyīf al-fiqhī digunakan untuk menentukan hukum dengan cara membuat penyelarasan antara masalah-masalah kajian dengan asal hukum yang dibincangkan dalam bab fiqah zakat. Hasil kajian menunjukkan bahawa pelaksanaan SPG tidak dapat diselaraskan dengan asal hukum tersebut kerana ia tidak mematuhi sebab wajib zakat berdasarkan kepada kaedah pengukuran kepatuhan peserta kepada kewajipan berzakat adalah ditentukan daripada jumlah pendapatan tahunan yang masih belum wujud sepenuhnya. Secara tidak langsung, syarat-syarat wajib zakat dan syarat-syarat sah ta‘jīl zakat yang lain juga kebanyakannya tidak dipatuhi. Tuntasnya, produk SPG bukanlah perkara teknikal semata-mata yang terlepas daripada hukum-hakam Islam. Justeru itu, beberapa cadangan penambahbaikan diutarakan dalam kajian ini agar hak-hak pembayar zakat tidak terabai dan pelaksanaan SPG tidak terkeluar daripada landasan syarak.

The issue of investment of zakat funds is a current issue that has not been addressed in the classical fiqh literature that has emerged nowadays and in the fiqh acquis until recently. Many studies have been conducted in different countries on the subject discussed in various scientific meetings. However, it is thought that these studies are not academically sufficient because the important issues of the subject are covered superficially and cannot be addressed holistically. Some methodological problems stand out in the issue of zakat investment. The most important of these is the disagreement about whether the order of zakat denotes fawr or tarakhi, and the condition of assignment in the performance of zakat. In addition, the issues of sharing the profit or benefit obtained as a result of investment and compensation liability in case of loss also raise questions on the subject.

Zakat can be invested by the beneficiary, zakat payer, intermediary institutions, the state, or persons or institutions in the position of regent, which are parties to zakat. To make a fiqh analysis of the subject, it is very important what the roles of these parties are in terms of zakat worship and whether they have the authority to investment. However, assuming that the issue of investment zakat is permissible, the questions of which classes of funds will be used for this activity or which methods will be followed are also important.

Many opinions for and against the subject have been expressed by the leading scholars of our time. However, the issue was discussed and its decisions were published by Islamic Fiqh academies and fatwa committees of various countries. In this study, first of all, the methodological problems related to the investment of zakat funds have been comprehensively examined, and then the roles of the persons or institutions that are party to zakat and their authority on investment have been evaluated. In addition, within the framework of the aforementioned views and fatwas, those who argue that the issue is permissible or not permissible, and the evidence they put forward has been examined and evaluated. However, the conditions put forward for the issue to be permissible are also given under the headings of conditions for practice and nature. There are practices regarding the investment of zakat funds by the zakat institutions operating in various Islamic countries and the leading charitable societies of our country. In this context, the examples of Algeria, Sudan, Malaysia, and Turkey were examined.

As a result, our subject is an application for the benefit of the right holders, which has legal foundations in the theoretical sense but also has a practical counterpart. Increasing the zakat fund through financial instruments in the short and medium-term, supporting microfinance projects for beneficiaries, providing employment to beneficiaries by implementing production and service projects, and fulfillment of their needs, are considered within the scope of investment of zakat funds.

Zakat is one of the pillars of Islam. It is a means to purify ones wealth. It is obligatory on well to do Muslims who meet nisab, which was set by the ProphetSAW. Although the Prophet (SAW)  quantified the nisab, there is no indication of how he came up with it. The author in this paper has made an attempt to explore the basis of nisab. His analysis suggests that the nisab of both gold and wheat reflects what a family of five would have needed to survive for one year. The analysis suggests that the  nisab for gold and wheat set by the Prophet (SAW) was an Islamic way to determine the poverty line. Whereas a family above nisab (povery line)  would have been able to support themselves for a year, a family below the nisab (povery line) would have needed assistance through Zakat.

The purpose of this research is to discuss ZISWAF (Zakat, Infaq, Shodaqah and Waqf) which involves collecting technology or better known as digitizing ZISWAF, The background of this study is because the potential of ZISWAF in Indonesia, as a country with the largest muslim population, still far from its realization which only reached 2 percent based on the data from 2011 to 2016. In the current industrial 4.0 era, smartphones and access to digital financial technology are common features for the society. Therefore, making ZISWAF collection and distribution through financial technology platform should not be difficult. The technology assistances also enable more accountable and more transparant transaction which is become important features for social fund governance. By using literature review method, this paper built ZISWAF's acquisition strategy that has been launched nationally.

1 Pendahuluan Zakat, infak, sedekah dan wakaf (ZISWAF) adalah sebuah instrumen keuangan soasial Islam, yang memungkinkan adanya distribusi aliran kekayaan dari tangan orang kaya kepada orang miskin.[1] ZISWAF di samping memiliki dimensi ekonomi adalah merupakan sebuah kewajiban dan sebuah nilai ibadah yang berpahala. Bahkan dalam prespektif ilmu ekonomi, ZISWAF dapat pula dijadikan instrumen utama kebijakan fiskal. Meskipun sangat disayangkan bahwa hingga saat ini belum ada satu negara Islam pun di dunia ini yang menjadikan ZISWAF sebagai instrumen utama kebajikan fiskal. Serangkaian dengan instrumen zakat yang merupakan kewajiban ada juga instrumen yang berhukum sunah yakni infak, sedekah, dan wakaf, yang jamak disingkat menjadi Ziswaf (zakat, infak, sedekah, dan wakaf). Tatakelolanya biasa dilaksanakan menjadi satu badan meski mekanisme perolehan dan pendistribuasiannya berbeda sesuai dengan syariah Islam. Di Indonesia permasalahan yang timbul padahal jumlah penduduk mayoritas muslim terbesar di dunia yakni adanya celah yang sangat besar antara potensi dan perolehan ziswaf. Selain itu, juga permasalahan pendistribusiannya juga belum bisa maksimal. Strategi untuk mengurangi celah tersebut adalah dengan cara digitalisasi proses penerimaan dan pendistribuasian serta pelaporan ziswaf, diharapkan denagn adanya digitalisais ziswaf ini bisa mempersempit celah yang ada. Dunia zakat, infak, shadaqah dan wakaf sekarang mengalami perkembangan yang selaras dengan kemajuan teknologi. Teknologi digital telah dimanfaatkan dalam proses pengumpulan dan distribusi, manajemen, dan sebagai alat untuk pendidikan zakat. Pada sisi pengumpulan ada tiga platform digital yang tersedia untuk megumpulkan dana zakat, infaq, dan sedekah.

[2] CIFET 2019, September 21-22, Sidoarjo, Indonesia

Ekonomi Syari'ah, Program Pasca Sarjana IAIN Syekh Nurjati Cirebon Utaminur309@gmail.com PENDAHULUAN Zakat merupakan ibadah maaliyah ijtima'iyyah yang memiliki posisi sangat penting dan stategis. 1 baik dari sisi ajaran Islam maupun dari pembangunan kesejahteraan ummat. Dari sudut ajaran, zakat merupakan ibadah pokok yang masuk menjadi salah satu rukun Islam yang keberadaannya dianggap sebagai bagian mutlak dari keislaman seseorang. 2 Didalam al-Qur'an, ada 27 ayat yang mensejajarkan kewajiban Zakat dengan kewajiban shalat. 3 Dari sudut pembangunan kesejahteraan umat, zakat merupakan sumber keuangan yang cukup potensial jika dikelola dengan baik, mengingat jumlah penduduk Indonesia mayoritas Muslim. Namun dalam faktanya, pelaksanaan zakat belum berdampak signifikan terhadap kesejahteraan umat Islam. Persoalannya karena regulasi dan pengelolaannya yang belum baik. Zakat masih banyak dikelola secara parsial oleh lembaga-lembaga masyarakat, bahkan oleh perseorangan. Karena itu pada masa pemerintahan BJ Habibie telah dikeluarkan regulasi pengelolaan zakat berupa Undang-undang yang diikuti peraturan Menteri Agama dan Peraturan-peraturan pelaksana lainnya sebagai penjabaran dari Undang-undang tersebut. Harapan dari dikeluarkannya regulasi tersebut agar pelaksanaan Zakat dapat berhasil guna dan berdaya guna serta dapat dipertanggungjawabkan guna mewujudkan kesejahteraan masyarakat. 4 PEMBAHASAN Pelaksanaan Zakat di Indonesia diatur oleh Undang-undang no 38 tahun 1999 tentang Pengelolaan Zakat. Undang-undang terdiri dari 10 bab, 25 pasal yang memuat ketentuan-ketentuan umum tentang zakat, asas dan tujuan, organisasi pengelolaan, pengumpulan, pendayagunaan dan ketentuan-ketentuan lain. Pelaksanaan dari Undang-undang ini diatur oleh Keputusan Menteri Agama no. 581 tahun 1999 dan dirinci lagi oleh Keputusan Dirjen Bimas Islam no. D-291 tahun 2000 tentang Pedoman Teknis Pengelolaan Zakat. Selanjutnya,

Sumbangan al-Qaradawī terhadap al-Sunnah sangat besar dalam dunia Islam. Idea beliau terhadap pembangunan al-Sunnah secara sistematik dan selari dengan kepantasan teknologi semasa sudah bermula sejak tahun 1980-an lagi melalui kajian beliau yang bertajuk Nahwa Masyrū‘ Mausū‘ah li al-Hadīth al-Nabawīy. Kaedah-kaedah pelaksanaan untuk merealisasikan Projek Ensiklopedia Hadis Nabi tersebut mengambil kira realiti dan cabaran semasa. Kesedaran beliau mengenai kepentingan pembangunan al-Sunnah mengikut arus semasa sudah dapat dilihat melalui kitab karangan beliau yang masyhur iaitu Fiqh al-Zakat Dirasat Muqaranah li Ahkamiha wa Falsafatiha fī Dau’i al-Qur’an wa al-Sunnah. Walaupun ia telah disiapkan sejak tahun 1969 lagi tetapi isu semasa zakat yang dibentangkan dalam kitab tersebut masih releven sehingga ke hari ini. Kesungguhan beliau ini seharusnya dijadikan contoh kepada para ilmuwan di Malaysia untuk memikirkan cara-cara pembangunan al-Sunnah yang selari dengan realiti dan cabaran semasa.

Abstrak: Konsep batasan usia perkawinan anak dalam fikih bervariasi. Begitu pula terjadi inkonsistensi konsep batasan usia perkawinan dalam peraturan perundang-undangan, sehingga upaya merekonstruksi batas usia perkawinan dalam hukum nasional Indonesia perpektif fikih perlu segera dilakukan dengan cara: Pertama, upaya penyeragaman usia anak dalam peraturan perundang-undangan; Kedua, Pemberian izin dispensasi dengan syarat yang ketat dan sebaiknya diberi batas usia minimal dispensasi yakni usia 16 tahun bagi perempuan dan 19 tahun bagi laki-laki. Kedua konsep ini, dilihat dalam bingkai maslahah yang menjadi tujuan hukum Islam (maqashid al-syari'ah).

İslam dininin ekonomik güce sahip mensuplarına farz kılınmış olan zekâtın dini, ahlaki, ekonomik ve sosyal fonksiyonları bulunmaktadır. Zekâtın bir çeşit kamu geliri olması ve devlet eliyle de toplanmasından yola çıkılarak bir tür vergi olduğuna ilişkin görüşler bulunmaktadır. Bu çalışmada zekât vergileme amaçları ve vergi ilkeleri kapsamında değerlendirilmiştir. Zekâtın vergiye göre sosyal amacının daha ön planda olduğu, vergilemede genellik ilkesinin zekâtta tam karşılığı olmadığı, zekâtta ödeme gücü ilkesinin uygulanmasının daha gerçekçi olduğu sonucuna ulaşılmıştır.

Zakat is one of the alternative instruments in reducing poverty in the region and also increasing the impact on neighborhood area. These effects are commonly called spillover effects. The objective of this study is to analysis spatial dependence of zakat and poverty in Indonesia both globally and locally. To find out the spatial effect so that different regional characteristics have implications for the zakat potential and poverty of each region is different. In this study, spasial analysis uses global Moran's I and Local Indicator Association (LISA), this study uses secondary data sourced from the National Amil Zakat Agency (Baznas) and the Badan Pusat Statistik (BPS) the Republic of Indonesia. Based on the results of spatial dependence, the potential for zakat and poverty in Indonesia is significant and positive, this proves that each region concerned has both in terms of the potential for zakat and poverty.
Abstrak
Zakat dapat menjadi salah satu instrumen alternatif dalam menurunkan angka kemiskinan di suatu wilayah serta cenderung berdampak pada daerah sekitarnya, pengaruh efek ini biasa disebut efek spillover. Tujuan dari penelitian ini adalah mengetahui dependensi spasial potensi zakat dan kemiskinan di Indonesia baik secara global maupun lokal. Untuk mengetahui efek spasial dari perbedaan karakteristik wilayah berimplikasi pada potensi zakat dan kemiskinan masing

This paper discusses the distribution of zakat funds to the asnaf (those who qualify to receive zakat funds) by focusing on the non-Muslim asnaf-mualafs (those who have left their original religion to embrace Islam). According to the al-Qur'an, a mualaf is a person whose heart has accepted Islam. An asnaf-mualaf could be categorised into either a Muslim or a non-Muslim. The question is what are the interpretations of the word mualaf according to the ulama in the field of interpretation as well as according to the Assembly of Acehnese Dayah Ulama (HUDA). Thus, by using the content analysis and in-depth interview methods, the discussion in this paper was divided into two sections. The first section discussed the interpretations as well as the characteristics of asnaf-mualaf by the ulama in the field of interpretation. Whereas, the second section involved the interpretation offered by the Ulama in the Assembly of Acehnese Dayah Ulama (HUDA). The findings show that the Ulama in the ...

Zakat and tax revenues are important sources of income for financing public activities in many Muslim nations, including Yemen. However, the lack of tax compliance is undermining government efforts to raise the required revenue from these two critical sources, especially in Yemen. In Yemen, paying zakat to the government is a compulsory obligation for both individuals and corporate entities, and the same applies to conventional tax. Therefore, individuals and business establishments are reluctant as they consider paying both zakat and tax as double taxation on their income. Others perceive the way and manner by which zakat is imposed, collected, administered, and distributed, as unfair, which also causes dissatisfaction among the taxpayers. They therefore decide not to pay their zakat to the instituted authority. In light of this, the objectives of this study are: (i) to examine the different perspectives of Muslim scholars on conventional tax and zakat; and (ii) to examine previous findings on the effect of zakat and tax payment compliance behaviour of individual and corporate entities. To achieve the study’s objectives, trust, attitude, and perceived service quality, are deemed as among the most influential determinants of zakat payment compliance behaviour among individuals and corporate entities. This study may have practical implications for the Yemeni government in terms of understanding the determinants of zakat and tax payment compliance behaviour of individuals and corporate entities. We recommend that future studies should empirically investigate the proposed concepts to determine the relationships between the determinants and tax compliance behaviour.

Sumbangan al-Qaradawī terhadap al-Sunnah sangat besar dalam dunia Islam. Idea beliau terhadap pembangunan al-Sunnah secara sistematik dan selari dengan kepantasan teknologi semasa sudah bermula sejak tahun 1980-an lagi melalui kajian beliau yang bertajuk Nahwa Masyrū‘ Mausū‘ah li al-Hadīth al-Nabawīy. Kaedah-kaedah pelaksanaan untuk merealisasikan Projek Ensiklopedia Hadis Nabi tersebut mengambil kira realiti dan cabaran semasa. Kesedaran beliau mengenai kepentingan pembangunan al-Sunnah mengikut arus semasa sudah dapat dilihat melalui kitab karangan beliau yang masyhur iaitu Fiqh al-Zakat Dirasat Muqaranah li Ahkamiha wa Falsafatiha fī Dau’i al-Qur’an wa al-Sunnah. Walaupun ia telah disiapkan sejak tahun 1969 lagi tetapi isu semasa zakat yang dibentangkan dalam kitab tersebut masih releven sehingga ke hari ini. Kesungguhan beliau ini seharusnya dijadikan contoh kepada para ilmuwan di Malaysia untuk memikirkan cara-cara pembangunan al-Sunnah yang selari dengan realiti dan cabaran se...

The nature of zakat, infaq and shadaqah is basically the doctrine of mankind (spiritual and moral) which is expected to meet the needs of the muslims and as one of the state revenue. However, infaq and shadaqoh coverage is wider because it includes all good deeds. Zakat, infaq and shadaqah (ZIS) collection techniques at Baznas Bogor city by carrying programs on collection are arranged into five main activities namely: Communicating the activities of Baznas intensively, recruiting new muzakki, echoing ZIS Ramadan, maintaining existing muzakki, and strengthening the structure of UPZ mosque network (FORSIL) and Gebu Cinta. The concept or distribution allocated for students scholarship or based on students achievement but not economically capable, assistance to teachers of Quran, capital assistance for traders either with mudharabah system or over the name of mustahiq. Health assistance and development of da'wah in the ciy of Bogor. Abstrak Hakikat zakat, infaq dan shadaqah pada dasarnya adalah ajaran keruhanian (spiritual dan moral) yang diharapkan mampu memenuhi kebutuhan kaum muslimin dan sebagai salah satu pendapatan negara. Namun cakupan infaq dan shadaqah lebih luas karena memasukkan segala perbuatan baik.Tehnik pengumpulan Zakat, Infaq dan Shadaqah (ZIS) di Baznas kota Bogor dengan cara melaksanakan program-program di bidang pengumpulan tersusun ke dalam 5 aktivitas utama yaitu: Mengkomunikasikan kegiatan BAZNAS secara intensif, Merekrut muzakki baru, Menggemakan ZIS Ramadhan, Merawat muzakki existing, dan Menguatkan struktur jaringan UPZ Masjid (FORSIL) dan Gebu Cinta. Konsep atau aturan distribusi ZIS kota Bogor adalah mengalokasikan dana ZIS kepada pihak mustahiq namun lebih mengarah pada zakat produktif seperti dialokasikan untuk bantuan pendidikan siswa atau mahasiswa berperestasi namun tidak mampu secara ekonomi, bantuan kepada guru ngaji, bantuan modal bagi pedagang baik dengan sistim mudharabah maupun atas nama mustahiq, bantuan kesahatan serta pengembangan dakwah di kota Bogor. Kata Kunci: ZIS, muzakki existing, mustahiq dan zakat produktif

The purpose of this research is to discuss ZISWAF (Zakat, Infaq, Shodaqah and Waqf) which involves collecting technology or better known as digitizing ZISWAF, The background of this study is because the potential of ZISWAF in Indonesia, as a country with the largest muslim population, still far from its realization which only reached 2 percent based on the data from 2011 to 2016. In the current industrial 4.0 era, smartphones and access to digital financial technology are common features for the society. Therefore, making ZISWAF collection and distribution through financial technology platform should not be difficult. The technology assistances also enable more accountable and more transparant transaction which is become important features for social fund governance. By using literature review method, this paper built ZISWAF's acquisition strategy that has been launched nationally. 1 Pendahuluan Zakat, infak, sedekah dan wakaf (ZISWAF) adalah sebuah instrumen keuangan soasial Is...

Öz İslam hukuku literatüründe ilk dönemlerden itibaren önemli bir yere sahip olan zekât konusu, fıkıh ekolleri nezdinde bazı tartışmalara konu olmuştur. Tartışma noktalarından birini kimlerin zekât yükümlüsü olduğu meselesi teşkil etmiş ve buradaki en önemli gündem maddelerinden bir tanesini de buluğa ermemiş küçük çocukların mallarının zekâtı meselesi oluşturmuştur. Bu çalışmada çocukların hangi mallarının zekât mükellefiyeti açısından tartışıldığı, mezheplerin bu noktadaki tutumları ve bu tutumlarının altında yatan temel saikleri ele alınacaktır. Abstract The issue of zakah (obligatory alms), which always has a substantial role in the literature of Islamic jurisprudence, is a matter of debate among the schools of fiqh (Islamic jurisprudence). One of the controversial issues is about who would be considered to be under an obligation to pay zakah. Regarding this issue, one of the agenda topics was the problem of zakah of the property of children under puberty. In this research, I will discuss which property of children was disputed in terms of obligation of zakah and I will also handle positions of schools of fiqh on this issue in conjunction with their motives for these positions.

This paper discusses the distribution of zakat funds to the asnaf (those who qualify to receive zakat funds) by focusing on the non-Muslim asnaf-mualafs (those who have left their original religion to embrace Islam). According to the al-Qur'an, a mualaf is a person whose heart has accepted Islam. An asnaf-mualaf could be categorised into either a Muslim or a non-Muslim. The question is what are the interpretations of the word mualaf according to the ulama in the field of interpretation as well as according to the Assembly of Acehnese Dayah Ulama (HUDA). Thus, by using the content analysis and in-depth interview methods, the discussion in this paper was divided into two sections. The first section discussed the interpretations as well as the characteristics of asnaf-mualaf by the ulama in the field of interpretation. Whereas, the second section involved the interpretation offered by the Ulama in the Assembly of Acehnese Dayah Ulama (HUDA). The findings show that the Ulama in the field of interpretation had interpreted the mualaf to be a Muslim as well as a non-Muslim mualaf; meanwhile, the ulama at the Assembly of Acehnese Dayah Ulama (HUDA) emphasised more on asnaf-Muslims. This is because the Assembly of Acehnese Dayah Ulama (HUDA) had given an interpretation based on the al-Syafi'iy sect and also previous Ulama that had permitted the distribution of zakat funds to only Muslims.

Keywords: zakat, non-Muslim, Acehnese Dayah Ulama (HUDA)

Uji materi terhadap UU No. 23 Tahun 2011 tentang Pengelolaan Zakat telah menghasilkan putusan yang dibacakan oleh Mahkamah Konstitusi (MK) pada tanggal 31 Oktober 2013. Melalui putusan Nomor 86/PUU-X/2012 itu, MK menempatkan posisi LAZ sebagai pihak yang membantu BAZNAS sehingga mensubordinasikan kedudukan LAZ sebagai lembaga pengelola zakat yang dibentuk masyarakat di bawah BAZNAS sebagai lembaga pengelola zakat yang dibentuk pemerintah