KELEMBAGAAN ZAKAT DAN PREFERENSI MUZAKKI

Abstract

This article collectively concerns with institutional aspect, the rule of play and subjectivity side of zakah payers (muzakki). Literature review is totally employed as research method. Institutional aspect, whether in terms of zakah actors or zakah rules (acts and ijtihad), is the important thing to reach the efficiency and effectivity of potent of zakah. Also, subjectivity aspect of zakah actors especially on muzakki behaviour is the sufficient condition for efficiency and effectivity of zakah. The tendency of direct zakah in practice is challenging to the application of institution evolved so that able to be internalized deeply in muzakki’ subconsciousness. Because this conduct is informally more implicated by the basic aspect or ideas such as close relationship, experience, as well as local wisdom which are not included and contradictory to the rule of zakah. The institutional changes in zakah representing the character of muzakki must be filled to get the efficiency and effectivity of zakah in Indonesia.