تحصيل زكاة الشركات في الهيئة الوطنية للزكاة في إندونيسيا :دراسة فقهية تقويمية

Abstract

This research aims to study Zakat companies and discuss the different views of scholars on the Islamic legal standing on zakat payment. Some scholars see the mandatory of paying zakat to Zakat companies, and they argue that the companies are considered as legal personality, and they also discuss and determine the types of Zakat companies and instrument of zakat payment. Some of them see the inadmissibility of paying Zakat companies, because Zakat is only prescribed upon personality and not others. This research also studies Zakat companies in Indonesia, the implemented process of zakat collection by the National Board Executive of Zakat in Indonesia as stated after the existence of the administrative law of Zakat in Indonesia. The National Board Executive of Zakat (Badan Amil Zakat Nasional or BAZNAS) is the official body that acts as the Zakat regulator unit in the Republic of Indonesia, and this commission runs and manages the collection and distribution of Zakat. The researcher used the inductive and analytical methods to approach this study, in order to clarify, analyze and evaluate this issue by perusing scholars and researchers’ books and findings, and from experiences of the Zakat regulator body. The research derives some valuable results: Zakat companies are legitimate and obligatory under Islamic jurisprudence, and it is an obligation upon companies to fulfill its particular terms and conditions, and the process of zakat collection by zakat companies under the National Board Executive of Zakat in Indonesia have abided by the Islamic law, despite the shortcomings in some places.