FIQH OF ASNAF IN THE DISTRIBUTION OF ZAKAT: CASE STUDY OF THE NATIONAL BOARD OF ZAKAT OF INDONESIA (BAZNAS)
Abstract
One of the main indicators determining the success of zakat development is zakat distribution programs. Zakat must be disbursed according to the shariah principles. The existence of standardized fiqh of asnaf that becomes zakat recipients is extremely important. However, this fiqh of asnaf may differ from one country to another. This paper attempts to elaborate the concept of fiqh of asnaf in the distribution of zakat in Indonesia, by taking a case study of the highest government zakat institution, i.e. The National Board of Zakat of Indonesia (BadanAmil Zakat Nasional, abbreviated as BAZNAS). Standardization of asnaf criteria has been done by the Advisory Council of BAZNAS, which has the authority to issue verdict related to collection and distribution of zakat. This paper finds that there are 11 articles in the Decision Letter of BAZNAS
Advisory Council, which become guidelines in determining standard of zakat practices. For example, poverty line standard, which is used to define the poor and the needy, equals USD 2/capita/day. This standard is double than the standard of government poverty line. New concept has also been introduced, i.e. zakat muqayyadah. However, various important issues, such as definition of garimin and muallaf, need to be resolved immediately for future betterment.
JEL Classification: D64, Z12, Z18
Keywords
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Beik and Ayuniyyah -- FIQH OF ASNAF IN THE DISTRIBUTION OF ZAKAT: CASE STUDY OF THE NATIONAL BOARD OF ZAKAT OF INDONESIA (BAZNAS)
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DOI: https://doi.org/10.32507/ajei.v6i2.309
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