Fungsi Hukum dan Ekonomi Zakat dalam Keuangan Publik Islam: Kajian Kritis tentang Penegakan, Kepatuhan, dan Kesejahteraan Sosial
الكلمات المفتاحية:
Zakat Law Enforcement، Zakat Compliance، Distributive Justice، Islamic Public Financeالملخص
Zakat, as an instrument of Islamic public finance, continues to face systemic dysfunction in many Muslim-majority countries. Weak legal enforcement based on a voluntary compliance model often results in low compliance and the underutilization of zakat potential, whereas strong enforcement under a full enforcement model is vulnerable to bureaucratic corruption, indicating that high compliance does not necessarily lead to reduced social inequality. The existing literature has yet to provide an integrated analysis of the interplay between the legal function of zakat, compliance, and social welfare outcomes. This study therefore aims to critically examine the relationship between zakat law enforcement, the determinants of compliance, and their implications for social welfare. The research employs a qualitative comparative approach through document analysis of regulatory frameworks and annual reports from Indonesia (soft enforcement), Malaysia (semi-enforcement), and Sudan (full enforcement). The findings demonstrate that: (1) the legal function of zakat in Indonesia remains weak because its administration relies primarily on voluntary compliance without enforceable legal sanctions; (2) zakat compliance is influenced more by individual religiosity and public trust in zakat institutions (amil) than by the threat of legal sanctions; and (3) there is no automatic correlation between high compliance and reduced inequality, as intermediary factors—particularly governance quality, institutional accountability, and equitable distribution policies—play a more decisive role. The study argues for a reformulation of mandatory zakat with welfare conditionality, integrating administrative sanctions, a fiscal contract between the state and citizens, and measurable social welfare indicators, including the Multidimensional Poverty Index (MPI), stunting prevalence, and unemployment rates. The principal contribution of this study is the development of an enforced zakat embedded in the public welfare system model, which reconceptualizes zakat as a fiscal feedback mechanism that strengthens the reciprocal relationship between the state and its citizens while advancing sustainable social welfare.
التنزيلات
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