Analisis Pengelolaan Zakat di Arab Saudi, Indonesia dan Malaysia Sebagai Instrumen Keuangan Publik dan Sosial

Cindy Desnira, Ria Astuti, Alqurlia Ramadani, Heru Permana

Abstract


This study aims to analyze and compare zakat management systems in Saudi Arabia, Indonesia, and Malaysia as instruments of public and social finance. The research employs a qualitative comparative method with a descriptive approach based on secondary data from official reports, academic literature, and regulatory documents. The findings reveal that Saudi Arabia applies a centralized and digitally integrated model under ZATCA, Malaysia implements a tax rebate system that directly reduces taxpayers' obligations, while Indonesia operates a decentralized collection system with zakat only treated as a gross income deduction. Saudi Arabia achieves a collection rate of approximately 85% of its estimated potential, Malaysia around 60-65%, and Indonesia only 6.87% of a potential of IDR 217.3 trillion. The study recommends that Indonesia adopt a hybrid integration framework combining Malaysia's fiscal incentive model and Saudi Arabia's digital efficiency to enhance compliance and optimize zakat's role in poverty alleviation and economic redistribution.


Keywords


zakat management, public finance, fiscal incentive, comparative analysis, poverty alleviation

Full Text:

PDF

References


Ahmad, K. (1991). Economic development in an Islamic framework. Islamic Foundation.

Al-Qaradawi, Y. (2000). Fiqh az-zakah: A comparative study of zakah, regulations and philosophy in the light of Quran and sunnah (Vol. 1, M. Siddiqui, Trans.). Dar Al Taqwa. (Original work published 1973)

Badan Amil Zakat Nasional [BAZNAS]. (2022). Statistik zakat nasional 2022. BAZNAS Press.

Badan Amil Zakat Nasional [BAZNAS]. (2024). Laporan kinerja BAZNAS 2024: Zakat mengentaskan kemiskinan. BAZNAS Press.

Beik, I. S. (2009). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Pemikiran dan Gagasan, 2(1), 45–73.

Chapra, M. U. (1992). Islam and the economic challenge. The Islamic Foundation & The International Institute of Islamic Thought.

Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). SAGE Publications.

Hafidhuddin, D. (2002). Zakat dalam perekonomian modern. Gema Insani Press.

Hasan, S. (2006). Muslim philanthropy and social security: Prospects, practices, and pitfalls. Paper presented at the 2nd ISTR Asia Pacific Regional Conference, Bangkok, Thailand, 9–11 October 2006.

Jabatan Wakaf, Zakat dan Haji [JAWHAR]. (2023). Laporan tahunan 2023. Jabatan Perdana Menteri Malaysia.

Khasanah, U. (2010). Manajemen zakat modern: Instrumen pemberdayaan ekonomi umat. UIN Maliki Press.

Moleong, L. J. (2017). Metodologi penelitian kualitatif (edisi revisi). PT Remaja Rosdakarya.

Shirazi, N. S. (2014). Integrating zakat and waqf into the poverty reduction strategy of the IDB member countries. Islamic Economic Studies, 22(1), 79–141. https://doi.org/10.12816/0004131

Wahid, H., Ahmad, S., & Kader, R. A. (2017). Pengagihan zakat oleh institusi zakat di Malaysia: Menuju suatu kerangka penilaian. In S. Azman & M. Adnan (Eds.), Zakat dan cukai di Malaysia (pp. 75–99). IKIM.

Yusuf, M. B., & Bahari, Z. (2011). Islamic fiscal policy for socio-economic development of Muslim communities. International Journal of Economics, Management and Accounting, 19(Special Issue), 83–109.

Zakat, Tax and Customs Authority [ZATCA]. (2023). Annual report 2023: Toward fiscal integration. Government of Saudi Arabia.




DOI: https://doi.org/10.15548/jebi.v11i1.2347

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Alqurlia Ramadani

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.