Zakat as Original Source of Revenue for Al-Risalah p-ISSN: 1412-436X Forum Kajian Hukum dan Sosial Kemasyarakatan e-ISSN: 2540-9522 Vol. 19, No. 1, Juni 2019 (hlm. 89-103)

ZAKAT AS ORIGINAL SOURCE OF REVENUE FOR ACEH

ZAKAT SEBAGAI SUMBER PENDAPATAN ASLI ACEH

M. Syahbandir, Efendi & Mahfud Syiah Kuala University, Putroe Phang Street No.1 Darussalam e-mail: [email protected]

Submitted: March 03, 2019; Reviewed: March 31, 2019; Accepted: May 21, 2019

Abstract: Article 180 (1) letter D of Aceh Governance Act No. 11 of 2006 on the Aceh Government articulated that zakat is one of the Aceh Province, regencies, or cities’ original revenue sources. However, the legal basis of collecting zakat in Pidie, Bireuen and is very weak as it is only based on the Head of Regency or Mayor Regulation. This research aims to examine Islamic aspects of zakat collection in Pidie Regency, Bireuen Regency and Lhokseumawe City, and whether such collection has been in accordance with existing laws or not. This is normative legal research by examining the collection of zakat from Islamic aspects and existing laws in regard with the collection of zakat within such three regions. The research shows that Pidie Regency does not collect income zakat as it follows Madhhab al- Shafi’i which does not recognize it. The collection of this kind of zakat in Bireuen and Lhokseumawe has been in accordance with existing laws.

Keywords: Zakat, Regional Source of Revenue, Aceh

Abstrak: Pasal 180 ayat (1) huruf d Undang Undang Nomor 11 Tahun 2006 tentang Pemerintahan Aceh menentukan bahwa zakat adalah salah satu sumber pendapatan asli daerah Aceh dan pendapa-- tan asli daerah kabupaten/kota. Kabupaten Bireuen dan Kota Lhokseumawe melakukan pemungutan zakat meskipun dasar hukum pemungutannya masih sangat lemah karena hanya didasarkan kepada peraturan Bupati atau Walikota. Sedangkan di Kabupaten Pidie tidak melakukan pemungutan zakat dari gaji seperti halnya di dua kabupaten di atas namun hanya memungut zakat non-gaji saja. Pene- litian ini bertujuan mengkaji pemungutan zakat dari aspek hukum Islam dan apakah pemungutan zakat di Bireuen dan Lhokseumawe sudah sesuai dengan peraturan perundang-undangan yang berlaku. Penelitian ini adalah penelitian hukum normatif dengan mengkaji pemungutan zakat dari aspek Islam dan peraturan perundang-undangan yang berlaku terkait dengan isu pemungutan zakat di tiga pemer- intah daerah di atas. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten Pidie tidak mem- benarkan pemungutan zakat penghasilan profesi karena mengikuti Mazhab Syafii yang tidak mengenal zakat penghasilan profesi. Pemungutan zakat profesi oleh Pemerintah Daerah Kabupaten Bireuen dan Kota Lhokseumawe sudah sesuai dengan peraturan perundang-undangan yang berlaku.

Kata Kunci: Zakat, Pendapatan Asli Daerah, Aceh

Al-Risalah Vol. 19, No. 1, Juni 2019 89 M. Syahbandir, Efendi & Mahfud

Introduction management of zakat at the regency and city Aceh is a province that has been granted a levels. Therefore, the collection of zakat is special autonomy. One of its specialties is that based on regent or mayor regulations, as is in Aceh is given an authority to implement Is- the case of Pidie Regency, Bireuen Regency lamic law in a complete way, including man- and Lhokseumawe City. However, the zakat aging religious property. In implementing this collection law in Pidie Regency, Bireuen Re- authority, the Regional Government has col- gency, and Lhokseumawe City is very weak lected infâq (donations) and charity as sources because it is only based on Regent Regulations of Regional Revenue. Infâq and charity are in Pidie and Bireuen and Mayor Regulations collected only based on the Instruction of the in Lhokseumawe. For that reason, this study Regent or Mayor. This instruction is issued aims to identify and discuss aspects of Islamic based on the Aceh Qanun No. 10 of 2007 on law on the collection of zakat as PADs by the Baitul Mal which determines that the “person Local Governments of Pidie and Bireuen Re- who does not qualify as muzakki (being able gencies and Lhokseumawe City. In addition, to pay the obligatory charity or zakat) can pay this study also aims to evaluate the suitability Infaq to the Baitul Mal”.1 of the collection of zakat by the Local Gov- ernments of Pidie and Bireuen Regencies and The collection of Zakat as an Original Lhokseumawe City with the constitution. Source of Regional Revenue (PAD) has a strong legal basis. The authority to collect To answer the purpose of the research, li- Zakat is strictly regulated in Law Number brary research is conducted. This research 11 of 2006 concerning Aceh Government uses secondary legal materials consisting of (UUPA). The original source of Aceh’s rev- articles and books related to the issues dis- enue and the original income of regencies/cit- cussed. The approach used in this research is ies consist of: the statute approach in aspects associated with the basis of zakat collection in Pidie, Bireuen a. Local taxes and Lhokseumawe. The data obtained in this b. Regional levies research is analyzed qualitatively and the re- c. The results of the separated regional wealth sults of this research will be presented in the management belonging to Aceh/regencies/ form of descriptive analysis.3 cities and the results of Aceh/regencies/ cities’ capital insertion. Opinions of the Ulama on the Collection of Zakat d. Zakat, and Literally, zakat is derived from Arabic “zaka” e. The Management of Aceh’s PAD sources which means blessing, growing, clean, and and the PADs of regencies/cities as referred commendable. According to ›qh, zakat means to in article (1) letters A and B, is carried a certain amount of property that is required out based on legislation.2 by Allah the Exalted to be given to a person Aceh’s constitution does not regulate the entitled to receive it, and also means issuing a 1 Qanun Aceh Nomor 10 Tahun 2007, Pasal 21 ayat (2) 3 Peter Mahmud Marzuki, Penelitian Hukum (J - 2 Undang-Undang Nomor 11 Tahun 2006, Pasal karta: Kencana Prenada Media Group, 2005), 180 ayat (1) UUPA. 93-95.

90 Vol. 19, No. 1, Juni 2019 Al-Risalah Zakat as Original Source of Revenue for Aceh certain amount.4 According to the Sharia, za- the importance of a zakat institution. One of kat is “a name for a number of certain assets them is the story narrated by Ibn Abbas who that have reached certain conditions required said that the Messenger of Allah sent Muadz by Allah to be issued and given to those who to Yemen and Muadz said: “explain to them have the right to receive them”.5 Zakat is also that Allah the Exalted has obliged them to interpreted as “growing”, “developing”, “pu- pray ›ve times a day and night. If they have rifying”, or “cleaning”.6 Zakat also means to obeyed, tell them that they have to pay zakat increase or grow, and if something is to in- and pay it to the poor. If the obligation has crease or grow without defects, so the word been obeyed by those who are most valuable, zakat means clean.7 fear the prayers of oppressed people because In the Qur’an and Hadith it is found some actually there is no wall between them and de›nitions of zakat which include growing, de- Allah”.9 veloping, pure, and clean (QS Asy-Syam [91]: In addition to the Qur’an and Hadith, there 9), doing a lot of goodness (QS an-Nur [24]: is also research (ijtihad) regarding the guide- 21), cleansing or purifying (QS al-Baqarah lines of zakat that —the rich who do not ful›ll [2]: 129), praises (QS an-Najm [53]: 32), ha-- their zakat, on the Day of Resurrection their lal (allowed) and good (QS a l-Kahf [18]: 19), wealth will turn into a venomous snake that and a good compliment (QS al-Mukminun will see their bodies and say: “I am your prop- [23]: 1). Zakat is an obligation for every Mus- erty and I am your wealth”. 10 Both classic and lim. As one of the pillars of Islam zakat is the contemporary scholars have agreed on the ob- greatest Islamic foundation whose obligation ligation of zakat, and for those who deny it is directly delivered through the Qur’an and they are considered being out of Islam.11 Hadith. Zakat is not an ordinary charity, but Zakat is also interpreted as a mandatory it is a command from Allah which must be charity which in the Qur’an the word char- carried out by every Muslim. Al-Qur’an has ity, in various forms, is mentioned 154 times. commanded Muslims to carry out zakat, as in 12 Thus, zakat can be interpreted a mandatory QS al-Baqarah [2]: 110, QS al-Hajj [22]: 78, charity that in in the Qur’an it is narrated inna dan QS, al-Muzammil [73]: 20.8 ma as sodaqotu which means zakat.13 There are also several hadiths that show Since the ›rst arrival of Islam into our

4 Yusuf Qaradhawi, Kiat Islam Mengentaskan 9 Farida prihhatini, et.al., Hukum Islam Zakat & Kemiskinan (Jakarta: Gema Insani Press, 1995), Wakaf…, 49. 34. 10 Abdul Ghofur Anshori, Hukum dan Pembe - 5 Irsyad Andriyanto, “Strategi Pengelolaan Zakat dayaan Zakat Upaya Sinergis Wajib Zakat dan Dalam Pengentasan Kemiskinan”, Jurnal Wali- Pajak di Indonesia, (Yogyakarta: Pilar Media, songo, Vol. 19, No. 1, (2011), 31. 2006), 18. 6 Fathurrahman Rauf, Zakat Untuk Pengentasan 11 Abdul Ghofur Anshori, Hukum dan Pembe - Kemiskinan (Jakarta: PP. LAZIS NU, 2009), 4. dayaan Zakat Upaya Sinergis Wajib Zakat dan 7 Farida prihhatini, et.al., Hukum Islam Zakat Pajak di Indonesia…, 18. &Wakaf (Jakarta: Papas Sinar Sinanti dan 12 Asmuni Mth, “Zakat Profesi Dan Upaya Men - Fakultas Hukum UI, t.t.), 46. ju Kesejahteraan Sosial”, Jurnal Fakultas Hu- 8 Syarif Hidayatullah, Ibadah Tanpa Khilafah kum UII Vol. 1, No.1 (2007), 46. Zakat, cetakan pertama, (Jakarta: Al-Kautsar 13 Asmuni Mth, “Zakat Profesi Dan Upaya Men - Prima, 2008), 4. ju Kesejahteraan Sosial”…, 46.

Al-Risalah Vol. 19, No. 1, Juni 2019 91 M. Syahbandir, Efendi & Mahfud country, zakat has been implemented, which zakat management is assisted by the Amil Za- is driven by the two most important religious kat Agency (BAZ) and the Amil Zakat Insti- institutions such as mosques and pesantren tution (LAZ). There are ›ve forms of zakat (Islamic boarding school). However, there is management in contemporary Muslim socie- no adequate evidence that zakat is collected ties, namely the collection of zakat compul- formally without government intervention. It sorily by the state, by public or private volun- is in the beginning of the new order that the tarily by the state, voluntarily by the private Ministry of Religious Affairs had the desire sector and on an individual basis. The position to get the government involved in zakat man- of Indonesia here is unique that the manage- agement in order to optimize the potential of ment is of›cially related to state authority, but zakat. But this proposal did not get parliament it is still at voluntary level and still includes and President Suharto supports at that time.14 community groups.17 Apart from the unclear national policy In Indonesia, taxes and Zakat are carried regarding the management of zakat and the out independently and separately, zakat is an lack of support from the authoritarian head of obligation of Muslims to Allah, while taxes state at that time (Suharto), a number of amil are an obligation of the Indonesian people to zakat institutions in various regions contin- the government, but the principle of the two is ued to emerge which is known as the Amil the same which is aimed at the welfare of soci- Zakat, Infaq and Sedekah Agency (BAZIS). ety. It can be seen here that there is a reduction Ali Sadikin as Governor of the Jakarta spe- in zakat from taxable residual income with an cial capital region issued the Decree No. aim that taxpayers are not charged twice, in Cb.14/8/18/68 dated 4 December 1968 on the other words they are not only required to pay Establishment of the BAZIS.15 New types of taxes but also zakat. Regarding taxes there amil zakat agencies then emerged such as the are clear sanctions if citizens are negligent, or state-owned Baitul Mal Ummat Islam Bank deliberately do not pay. The sanctions are in Negara Indonesia (BAMUIS BNI) which the form of administrative sanctions. For the was established in 1968, Lembaga Amil Zakat distribution of zakat to mustahik in Indonesia Yayasan Umat Islam (LAZ YAUMIL) PT. it is in accordance with religious provisions, Bontang LNG (1986), and Baitul Mal Pupuk namely eight asnaf which has been written, Kujang (1994). Along with the development based on the priority scale and needs of mus- of BAZIS at that time the government issued tahik and can be used for productive purpos- Law No. 38 of 1999 concerning the manage- es.18 16 ment of Zakat. Regarding the opinions of scholars on za- Nowadays the BAZIS is known as The Na- tional Amil Zakat Agency (BAZNAS) whose 17 Indonesia Zakat dan Development Report 2010, Menggagas Arsitektur Zakat Indonesia: menuju 14 PEBS-FEUI, Indonesia Shari‘ah Economic sinergi pemerintah dan masyarakat sipil da- Outlook (ISEO) (Jakarta: Lembaga Penerbit lamm pengelolaan zakat nasional (Jakarta: Fakultas Ekonomi UI, 2011), 91. IMZ, 2011), 136. 15 BAZIS, Manajemen ZIS Bazis Provinsi DKI J - 18 Indonesia Zakat dan Development Report 2010, karta ( Jakarta: Bazis, 2006), 12. Menggagas Arsitektur Zakat Indonesia: menuju 16 Eri Sudewo, Manajemen Zakat (Jakarta: IMZ, sinergi pemerintah dan masyarakat sipil da- 2004), 273. lamm pengelolaan zakat nasional…, 142.

92 Vol. 19, No. 1, Juni 2019 Al-Risalah Zakat as Original Source of Revenue for Aceh kat collection, there are several opinions re- considered it has been resolved. The major- lated to ‘amil as a committee. ‘Amil is derived ity of Muslim countries fail to implement this from the word ‘amal which can be translated policy. It is caused by the long debate result- as as working or collectors. According to Al- ing in the loyalty of every Muslim to let the Raghib al-Isfahaniy, in Mufradat (vocabulary) government to manage their zakat that they explains that ‘amal is everything that animals cannot supervise its process and many Mus- do for a purpose. Muhammad Rashid Ridha, lim governments are incapable of working in interpreting the surah al-Tawbah verse 60 professionally. If there is no zakat manage- explained that what is meant by amil zakat ment undertaken collectively by the govern- is people who are assigned by an imam (reli- ment and other parties, this target cannot be gious leader) or the government or others who achieved. Besides, muzaki also have different represent them to collect zakat and are called views about the payment of zakat at the time al-jubat (zakat collectors). Those who keep of the Messenger of Allah concerning the pay- zakat is called al-hazanah (guards or keep- ment of zakat.22 ers), including herders and administrative of- Sheikh Zaruq stated that scholars agreed 19 ›cers. They all must be Muslim. that zakat must be submitted voluntarily to a ‘Amil is people who manage, collect, and just government. Different views among the calculate zakat. They also search for musta- scholars occurred when the ruling govern- hiq and distribute zakat to them. Based on this ment is unfair or unjust. If that happens, there de›nition it is not stated the terms regarding are some scholars who allow zakat to be ab- imam appointment.20 But this de›nition does solutely given to muzaki. Some other schol- not exclude it, it loosens it. One way to man- ars, however, do not allow such a scheme.23 age zakat according to Abu Zahra is through Regarding the study of zakat for porfession, community organizations under the supervi- there are some people argue that zakat for por- sion of the government. Al-Qardhawi inter-- fession is not an object of zakat. Muhammadi- prets amil zakat as everyone involved or has yah’s stance, which initially did not agreed if an active participation in zakat management profession zakat is an object of zakat, can be organizations, including the person in charge, seen from the results of the Tarjih Muham- collectors, dividers, treasurers, writers, etc.21 madiyah XXI Congress which was held in There are differences in opinion among Malang City on 12-16 February 1989. The scholars about the model of zakat collection. congress discussed about profession zakat, However, some Islamic economists have but the problem could not be resolved due to the absence of a ›nal agreement. At the Tarjih Muhammadiyah XXV National Conference 19 Akhmad Haries dkk., “Pandangan Ulama Te - tang Hukum Surung Sintak Pada Pelaksanaan Zakat Fitrah Di Kota Samarinda”, FENOMENA 22 Ahmad Mifdlol Muthohar, “Preferensi Vol. 5, No. 2 (2013), 167. Masyarakat Terhadap Lembaga Zakat dan Ben- 20 Akhmad Haries dkk., “Pandangan Ulama Te - tuk-Bentuk Pemberdayaan Dana Zakat”, INFE- tang Hukum Surung Sintak Pada Pelaksanaan RENSI Vol. 10, No.2, (2016), 382. Zakat Fitrah Di Kota Samarinda”…, 168. 23 Ahmad Mifdlol Muthohar, “Preferensi 21 Akhmad Haries dkk., “Pandangan Ulama Te - Masyarakat Terhadap Lembaga Zakat dan tang Hukum Surung Sintak Pada Pelaksanaan Bentuk-Bentuk Pemberdayaan Dana Zakat”…, Zakat Fitrah Di Kota Samarinda”…, 169. 384.

Al-Risalah Vol. 19, No. 1, Juni 2019 93 M. Syahbandir, Efendi & Mahfud in Jakarta 5-7 July 2000 it is decided that pro- The Suitability of Zakat Collection by fession zakat is obligatory. This proves that Regency/City Governments in Aceh with there is a dynamic in legal thinking, of course Legislation using the methodology of ijitihad and istin- The collection of Zakat as a PAD has a strong bath (determination) which is strong enough legal basis. Zakat asa source of PAD for Aceh’s 24 in establishing new laws. regencies/cities consists of: According to Sahal Mahfudh in Muham- a. Local taxes mad Aziz Sholikah, regarding profession b. Regional levies zakat, there is no Sharia requirement about it. Salary and income from a profession are c. The results of the separated regional wealth not entitled to zakat payment since the two management belonging to Aceh/regencies/ incomes do not meet the haul (period) and cities and the results of Aceh/regencies/ nishab (minimum amount requirement).25 cities’ capital insertion. Salary if being accumulated yearly may ful›ll d. Zakat, and the nishab, even though the salary is received e. The Management of Aceh’s PAD sources every month. Salary accumulated yearly only and the PADs of regencies/cities as referred meets the rights requirement but not the own- to in article (1) letters a and b, is carried out ership requirement. According to him, items based on legislation.28 that become objects of zakat must have the Infâq and charity are not regulated as a ownership requirement.26 This is based on al- source of regional income in the provisions Sha›‘i‘s opinion. Meanwhile, al-Qaradawi in of the articles above. The legal basis for infaq ›qh al zakah argues that profession zakat is and charity collection is very weak based only an object of zakat if it meets the terms and on the instructions of the Regent/Mayor. For conditions. 27 It can be seen that there are dif-- example, in Banda Aceh infaq and charity col- ferences in opinion among scholars regarding lection is based on the Instruction of Banda profession zakat. In Indonesia, The Indone- Aceh Mayor related Zakat collection, Income sian Ulema Council still has different views Infaq, and Services/Wages of Civil Servants on whether or not profession zakat is obliga- and Non Civil Servants.29 According to this tory. Instruction, every employee and non-employ- 24 Muhammad Aziz, Sholikah, “Metode Isti - ee whose income has not yet reached the Za- bat Hukum Zakat Profesi Perspektif Yusuf kat Nisab which is Rp. 2.500.000 monthly is Alqardawi Dan Implikasinya Terhadap Pengem- bangan Objek Zakat Di Indonesia”, Ulul Albab, required to pay infaq as much as 1% of the Vol. 16, No.1 (2015), 92. income received. The infaq is immediately cut 25 Muhammad Aziz, Sholikah, “Metode Isti - by the Treasurer at each Regional Work Unit. bat Hukum Zakat Profesi Perspektif Yusuf Alqardawi Dan Implikasinya Terhadap Pengem- For persons or entities that do not qualify bangan Objek Zakat Di Indonesia”…, 92. toi be muzakki they can pay infaq to the Baitul 26 Akhmad Haries dkk., “Pandangan Ulama Te - tang Hukum Surung Sintak Pada Pelaksanaan Zakat Fitrah Di Kota Samarinda”…, 169. 28 Undang-Undang Nomor 11 Tahun 2006, Pasal 27 Akhmad Haries dkk., “Pandangan Ulama Te - 180 ayat (1). tang Hukum Surung Sintak Pada Pelaksanaan 29 Instruksi Walikota Banda Aceh Nomor 2/ Zakat Fitrah Di Kota Samarinda”…, 169. INSTR/2010

94 Vol. 19, No. 1, Juni 2019 Al-Risalah Zakat as Original Source of Revenue for Aceh

Mal.30 Thus, the infak payment has become an concerning the Government of Aceh which in obligation. However, it is contrary to the Aceh Article 180 is stated that zakat is one of the Qanun Number 10 of 2007 which does not re- PADs for Aceh, and regencies and cities in quire infaq. Nevertheless, Article 21 verse (2) Aceh.34 Therefore, it can be seen below that only mentions “can pay” and this means that the Bireuen and Lhokseumawe City Regional the collection/payment of infaq and charity is Governments have collected and managed only voluntary and cannot be forced. zakat in Aceh. Although Pidie Regency does Nonetheless, according to Sri Nurhayati not collect zakat from professional income or and Dodik Siswantoro in zakat as a tax deduc- salaries, Pidie Regency remains open to col- tion factor in Aceh by Law No. 11 of 2006, the lecting zakat for non-salary or professional Aceh Qanun Number 10 of 2007 is a rule is- income because the Pidie Regional Govern- sued only by the Aceh Government and there ment adheres to the Sya›i School which does are no rules issued by the Minister of Finance not justify the collection of salary zakat. This yet.31 Therefore, Law No. 11 Year 2006 can- discussion will be explained further below. not be implemented, although according to M. 1. Bireuen Regency Shabri Abdul Majid, according to Law No. 44 of 1999 on the specialty of Aceh, Aceh has The legitimacy of zakat collection in Bi- been granted the right to manage zakat.32 reuen Regency is carried out based on the 35 In line with what is expressed by M. Shabri Bireuen Regent regulation. According to Abdul Majid, Ridwan Nurdin also argues that the Regent Regulation, zakat is “part of prop- Law No. 44 of 1999 concerning the Imple- erty that must be set aside by a Muslim or mentation of the Sepcialty of Aceh, and Law an Agency (Corporation) in accordance with No. 18 of 2001 about Special Autonomy are Islamic Sharia provisions to be channeled to the basis of the establishment of the Baitul those entitled to receive it under the manage- 36 Mal in Aceh as an of›cial institution for za- ment of the Baitul Mal”. This regent regula- kat and religious property management.33 The tion divides zakat that can be managed by the rules are reinforced by Law No. 11 of 2006 Bireuen’s Baitul Mal into two types, namely Zakat for Income and Zakat Mal (property).

30 Qanun Aceh Nomor 10 Tahun 2007, Pasal 21 The Bireuen Regional Government does ayat (2) not adhere to the Sya›i School in terms of 31 Sri Nurhayati, Dodik Siswantoro, “Factors on collecting profession zakat or income zakat. It Zakat (Tithe) Preference as a Tax Deduction in can be seen that the implementation of zakat Aceh, Indonesia”, International Journal of Nu- santara Islam Vol. 3, No.1, (2015), 3. they follow al-Qaradhawi who views that pro- 32 Abdul Majid, M. Shabri. “The Motivation of fession zakat is an object of zakat if it meets Muzakki to Pay Zakah: Study at the Baitul Mal Aceh”. Signifikan: Jurnal Ilmu Ekonomi, Vol. 6, No. 1, 2017; lihat juga, Sri Nurhayati, Dodik 34 Ridwan Nurdin, “Pengelolaan Zakat Di Aceh Siswantoro, “Factors on Zakat (Tithe) Prefer- Pasca Deklarasi Syariat Islam”…, 131. ence as a Tax Deduction in Aceh, Indonesia”…, 35 Peraturan Bupati Bireuen Nomor 20 Tahun 3. 2013 Tentang Mekanisme Pengelolaan Zakat, 33 Ridwan Nurdin, “Pengelolaan Zakat Di Aceh Infaq, Shadaqah Dan Harta Agama Lainnya. Pasca Deklarasi Syariat Islam”, Miqot, VOL. 36 Peraturan Bupati Bireuen No. 20 Tahun 2013, 35, No. 1, (2011), 131. Pasal 1 angka 8

Al-Risalah Vol. 19, No. 1, Juni 2019 95 M. Syahbandir, Efendi & Mahfud the terms and conditions.37 b. Income zakat from Muslim civil servants/ According to the Regent Regulation, In- of›cials/employees in Bireuen regency, come Zakat is: which is paid through the Regency Budget (APBK)/the Indonesian State Budget Zakat originating from income sources such as salary/revenue, services, honorarium and other (APBN) and other sources of fund. sources, if calculated within one year it reaches c. Zakat Mal originates from State- nisab Zakat in accordance with the stipulation Owned Enterprises (BUMN), Region- of the Baitul Mal Supervisory Board”. Mean- while, the zakat mal is “zakat that is imposed Owned Enterprises (BUMD), legal on assets set aside by a Muslim or an agency entity, entrepreneurs, traders and other owned by a Muslim in accordance with the professionals operating/working in Bireuen provisions of Sharia. As for Nisab for Income Zakat is the amount of income that is subject Regency. Infaq, charity and other religious to Zakat in one year is equivalent to 94 grams assets within Bireuen Regency.39 of pure gold, or every month 1/12 of 94 grams Based on Article 4 verse (1) of the Regent = 7.83 grams and the value of money is de- Regulation, that every salary payment of civil termined by the Baitul Mal of Aceh Advisory Board in accordance with the development of servants/employees/other of›cials working average gold prices on the market.38 within the Bireuen Regional Government is subject to deduction of Income Zakat of 2.5% To collect the zakat mentioned above a Za- (two and a half percent) of the salary amount kat Collection Unit is then formed, hereinafter according with a payroll whose amount is referred to the Zakat Collection Unit (UPZ) above the nisab Income Zakat or in accor- of Bireuen Regency. This is an organization- dance with the stipulation of the Baitul Mal of al unit formed by the Baitul Mal of Bireuen the Aceh Sharia Advisory Board. Exceptions Regency to collect zakat from muzakki, gov- for the imposition of income zakat in Article 4 ernment agencies, and the private sector. The paragraph (1), are: Executing Body of the Baitul Mal is a non- structural Institution of Aceh to which the au- a. Civil servants/employees/of›cials who do thority to manage and develop the activies in not embrace Islam; and the following points is given: b. If the total salary per month does not reach a. Zakat, waqf, religious assets with the aim the nisab according to the amount set by of bene›ting the Muslim ummah, as well the Baitul Mal of the Aceh Sharia Advisory as being trustees based on Islamic Sharia Board. which is domiciled at the Regency, area, Furthermore, Article 4, verse (3) and (4) village levels. rules that the deduction of Income Zakat is done by the Zakat Collection Unit through the Expenditure Treasurer of the Regency Work 37 Muhammad Aziz, “Sholikah, Metode Isti - bat Hukum Zakat Profesi Perspektif Yusuf Unit (SKPK) within the Government of Bi- Alqardawi Dan Implikasinya Terhadap Pengem- reuen, and the deduction of Income Zakat on bangan Objek Zakat Di Indonesia”, Ulul Albab, vertical institutions, BUMN and BUMD or Vol. 16, No.1 (2015), 92. 38 Peraturan Bupati Bireuen Nomor 20 Tahun 39 Peraturan Bupati Bireuen Nomor 20 Tahun 2013 Tentang Mekanisme Pengelolaan Zakat, 2013 Tentang Mekanisme Pengelolaan Zakat, Infaq, Shadaqah Dan Harta Agama Lainnya Infaq, Shadaqah Dan Harta Agama Lainnya

96 Vol. 19, No. 1, Juni 2019 Al-Risalah Zakat as Original Source of Revenue for Aceh other regional institutions is conducted by a meaning of the word contained in Surah al- Zakat Collection Unit designated the agency Baqarah (2): 267, second is the analogical phi- concerned. losophy of profession zakat with other types Article 5 of the Regent Regulation stipu- of zakat such as zakat on agricultural products lates that the deduction of Income Zakat as and zakat on gold and silver, and third is by referred to in Article 4 verse (3) is paid by the looking at the purpose of zakat, for example Zakat Collection Unit to the Regional Treas- to clean and develop property, and help mus- 40 ury with a Zakat Special Account and is re- tahiq. corded as Regional Original Income, and the 2. City of Lhokseumawe results are reported to the Baitul Mal of Bi- reuen Regency. The results of the Income Za- The Baitul Mal of Lhokseumawe City is an kat deduction as referred to in Article 4 verse “an Aceh’s non-structural institution whose (4) shall be deposited by the relevant Zakat duty is independent in accordance with the Collection Unit to the Zakat Special Account provisions of sharia and is responsible to the of the Regional Treasury in the beginning of Mayor of Lhokseumawe City”.41 The collec- each month and is recorded as Regional Orig- tion of Salary Zakat for Civil Servants (PNS) inal Income, and a copy of the deposit proof is by the City of Lhokseumawe’s Baitul Mal in- submitted to the Regional General Treasurer creases signi›cantly every year. This is prov- and the Baitul Mal of Bireuen Regency. en that in 2012 the total collection of salary Article 8 of the Regent Regulation deter- zakat reached Rp. 3.500.000.000. When com- mines that disbursement of zakat funds from pared to the previous year the amount is Rp. the Special Account for Zakat is carried out 3.272.862.150, meaning that the collection of by the Baitul Mal Secretariat by submitting a salary zakat for civil servant increased by 0.9 42 Letter of Payment Request (SPP) and a Let- percent. ter of Payment Order (SPM). Disbursement of The Management of zakat by the Baitul zakat funds as referred to in verse (1) is done Mal of Lhokseumawe City is based on The by attaching a zakat deposit report or other Republic of Indonesia Law Number 38 Year zakat deposit proofs and Work Plan (RK), In- 1999 concerning Management of Zakat, the tegrity Fact Statement Letter from the Head of Decree of the Minister of Religion Number the Baitul Mal Executive Board based on the decision of the Supervisory Board. 40 Fuad Riyadi, “Kontroversi Zakat Profesi Pes - pektif Ulama Kontemporer,” ZISWAF: Jurnal Based on the Regent Regulation of Bireuen Zakat dan Wakaf, Vol. 2, No. 1 (2015), 115- on the Mechanism of Zakat, Infaq, Charity, 117. and other religious assets Management that 41 Peraturan Walikota Lhokseumawe Nomor 33 Tahun 2017, Pasal 1 angka 7. acknowledge profession zakat or salary za- 42 Sulaiman Abdulrani Abdullah, “Analisis Pe - kat, it can be concluded that the Bireuen Re- gelolaan Zakat Gaji Pegawai Negeri Sipil Di Baitul gional Government does not follow the Sya›i Mal Kota Lhokseumawe Menurut Fiqh Islam”, school which does not justify the collection of akses 3 April 2019, https://www.academia.edu/ income zakat. Some scholars point out three 8740966/ jurnal_Analisis_Pengelolaan_Zakat_ Gaji_Pegawai_Negeri_Sipil_Di_Baitul_Mal_ reasons why profession zakat is also manda- Kota_Lhokseumawe_Menurut_Fiqh_Islam, tory, namely; the ›rst is the scope of the broad 14.

Al-Risalah Vol. 19, No. 1, Juni 2019 97 M. Syahbandir, Efendi & Mahfud

581 of 1999 concerning Management of Za- of Lhokseumawe Decree No. 366 of 2012 kat, and the Decision of Director General of concerning Deduction of Zakat from Salaries Islamic Community Guidance and Hajj Affairs and Honoraria for Every Civil Servants and Number D/291 of 2000 on Technical Guide- Of›cials within the Lhokseumawe City Gov- lines for Zakat Management.43 Due to the spe- ernment.46 The Mayor of Lhokseumawe regu- cial autonomy, thus besides Law Number 11 lation provides the de›nition of Zakat which Year 2006 concerning the Aceh Government, is part of assets set aside by a Muslim or an the basis of taxation in the City of Lhokseu- entity (corporation) in accordance with the mawe also refers to Aceh Qanun Number 7 provisions of Sharia to be distributed to those of 2004 concerning Management of Zakat and entitled to receive it under the management of Aceh Qanun Number 10 of 2007 concerning the Baitul Mal of Lhokseumawe City.47 Baitul Mal. The Aceh Governor Regulation The Baitul Mal of Lhokseumawe City is an Number 6 of 2001 concerning Amendment to institution operated under the Mayor of Lhok- the Governor Regulation Number 60 of 2008 seumawe. It has not used the rights to manage concerning Mechanism of Zakat Management, zakat in ›nancing its operation yet. However, Qanun of the Lhokseumawe City Number 3 the operational costs of this institution are still of 2012 concerning Organizational Structure provided by the Lhokseumawe City Govern- and Work Procedure of the Secretariat Special ment. This is due to the small amount of zakat 44 Institution of Lhokseumawe. they collect, compared to the relatively large In addition, there is also a regulation of number of mustahik. The policy is very ap- the Mayor of Lhokseumawe as a technical plicable given the small amount of zakat col- guidance for the deduction of infaq and zakat lected. The main task of the Baitul Mal of based on zakat management Mechanism, in- Lhokseumawe City is to carry out zakat man- faq, charity, waqf, and other religions endow- agement and empowerment of religious assets ment.45 Furthermore, there is also the Mayor in accordance with Islamic Sharia. But thus of Lhokseumawe’s Decree on Infaq deduction far the Baitul Mal of Lhokseumawe City only from Companies that obtain projects from the serves to distribute Zakat funds collected by Lhokseumawe City Government and Mayor the treasurer of the government of›ce to be given to mustahik with the same amount of 43 Sulaiman Abdulrani Abdullah, “Analisis Pe - funds collected. The funds from salary zakat gelolaan Zakat Gaji Pegawai Negeri Sipil Di Baitul Mal Kota Lhokseumawe Menurut Fiqh Islam”, of civil servants in the Lhokseumawe City area akses 3 April 2019, https://www.academia. that have been obtained so far are the result of edu/8740966/jurnal_Analisis_Pengelolaan_ salary deductions by the treasurer of each gov- Zakat_Gaji_Pegawai_Negeri_Sipil_Di_Baitul_ ernment of›ce which is then transferred to the Mal_Kota_Lhokseumawe_Menurut_Fiqh_Is- lam, 13. Baitul Mal of Lhokseumawe City’s Account. 44 Nasrullah, “Regulasi Zakat Dan Penerapan It can be said that the Baitul Mal of Lhokseu- Zakat Produktif Sebagai Penunjang Pember- mawe City does not collect PNS zakat. dayaan Masyarakat(Studi Kasus pada Baitul Mal Kabupaten Aceh Utara)”, INFERENSI, Jurnal Penelitian Sosial Keagamaan, Vol. 9, 46 Keputusan Walikota LhokseumaweNomor No.1 (2015), 4. 451.12/202/2007 45 Peraturan Walikota Lhokseumawe Nomor 33 47 Peraturan Walikota Lhokseumawe Nomor 33 Tahun 2017 Tahun 2017, Pasal 1 angka 26.

98 Vol. 19, No. 1, Juni 2019 Al-Risalah Zakat as Original Source of Revenue for Aceh

Employees of the Baitul Mal of Lhokseu- sand rupiahs) or adjusted based on the deci- mawe City in carrying out their duties, are sion of the Baitul Mal of the Aceh Sharia Ad- based on appropriate rules or instructions, visory Board (based on the latest gold price that the target of fundraising from Civil Ser- value) and for civil servants whose income vants within the scope of Lhokseumawe City has not yet reached the threshold then they are that has been collected by the Head of Of- only levied an infaq by 1% (one percent) of ›ce through the Treasurer goes well, due to the amount of income received.48 However, the Head of Of›ce‘s harmonious relationship those who are not Muslims are excluded from with the management of the Baitul Mal City the imposition of income zakat (profession).49 of Lhokseumawe City as evidenced by the in- The provisions of Nisab (lineage) which crease in zakat funds from year to year. This is are the same as Article 3 for the collection of a good achievement because besides changes Zakat and infaq from those working for the towards a better direction, it also has an im- Central Government and other Employees pact on the goodness and prosperity of the and also excluding collection from Central destiture and the poor so this social assistance Government Civil Servants and other Cen- can be channeled to more mustahik. tral BUMD Employees who are not Muslims Article 2 of the Regulation of Mayor Lhok- that both zakat and infaq are not collected seumawe Number 33 of 2017 determines that from those who are not Muslims.50 All zakat the Baitul Mal has the authority to collect, receipts in the scope of Lhokseumawe City manage and distribute zakat at the City level as referred to in Articles 3 and 5 above are encompassing BUMD, medium-class Busi- deposited into a special zakat account in the ness Entities, income zakat and services/hon- Regional General Budget account and record- oraria from Of›cials/Civil Servants/Military ed as Lhokseumawe City’s Regional Original and Police Personnels, city-level employees Revenue (PAD) by BUD/BUD Proxy of›- of Central Government/Aceh Government, cials.51 However, infaq deduction is deposited Of›cials/Civil Servants/Employees of Regen- into a special infaq account.52 cy/ City government leaders, DPRK members, Furthermore, Article 17 regulates the In- BUMN/BUMD employees, private compa- faq of city government’s partners that any nies at the city level, zakat on leased houses/ disbursement of funds from SP2D issued to shops located in the city, religious property, City Government’s partners who get projects and endowments existed in the city. from the City Government shall be subject to The income and services or honoraria of a required infaq of 0.5% of the project value civil servants and non-civil servants within Lhokseumawe City are subject to zakat on 48 Peraturan Walikota Lhokseumawe Nomor 33 each item (salary, TPK, position allowance, Tahun 2017, Pasal 3 ayat (1). meal/drink allowance, Meugang, budget user 49 Peraturan Walikota Lhokseumawe Nomor 33 Tahun 2017, Pasal 3 ayat (3). honorarium, ›nancial manager, committee/ 50 Peraturan Walikota Lhokseumawe Nomor 33 team of activities, and other incentives) of Tahun 2017, Pasal 12 ayat (1). 2.5% if the accumulated amount of all income 51 Peraturan Walikota Lhokseumawe Nomor 33 items reaches the Nisab zakat which is Rp. Tahun 2017, Pasal 12 ayat (1). 3,800,000 (three million eight hundred thou- 52 Peraturan Walikota Lhokseumawe Nomor 33 Tahun 2017, Pasal 15.

Al-Risalah Vol. 19, No. 1, Juni 2019 99 M. Syahbandir, Efendi & Mahfud above Rp. 20.000.000 by providing proof of or income.55 infaq deduction. According to Islamic constitutional theory, the management of zakat is the authority of 3. Pidie Regency waliyul amr or the government, in accordance Unlike Bireuen Regency and Lhokseu- with the word of Allah in QS al-Taubah [9]: mawe City which have Regent/Mayor Regu- 103, which is ‘take zakat from their property’, lations regarding mechanisms for collecting and the Jurists (›qh experts) concluded that Zakat and Infaq, in Pidie Regency there is only the government can do zakat collection only a Regent Regulation that only regulates with strength.56 What has been regulated in the management of infaq and charity, namely the word of Allah and the opinion of the jurists the Pidie Regent Regulation Number 11 of above are in line with what has been regulated 2016 concerning Infaq and Charity Manage- by the Law of the Aceh Government which ment in Pidie Regency. Thus, the collection of articulates that zakat is a source of regional zakat in Pidie Regency is based on the Aceh original revenue.57 Hence, this constitutional Qanun on the Baitul Mal.53 theory has legitimized the government, in- The Baitul Mal of Pidie Regency does not cluding the local government, for collecting collect salary zakat or professional income zakat including profession zakat. zakat on the grounds that there is no sharia Nevertheless, in Pidie Regency there are law about profession zakat. Professiona zakat not many people acknowledge profession za- is “zakat that is imposed on each job or cer- kat. Some argue that profession izakat from tain professional expertise whether it is done a Muslim is zakat that imposed to Muslims alone or carried out together with other peo- whose income has exceeded the costs of daily ple or institutions that produce money, sala- needs, which as a consequence so they are ries, honoraria, monthly wages that ful›ll the obliged to pay profession zakat.58 Pidie Re- nishab, which in the term ›qh is known as gency only acknowledges non-salary zakat or al-mal al-mustafad (income)”.54 Professional non-profession zakat. In other words, the Pidie salaries and income cannot be collected as za- Regenional Government only manages zakat kat because they do not meet the requirements of haul and nishab. Profession zakat if calcu- lated yearly may ful›ll the nishab which only 55 Muhammad Aziz, Sholikah, “Metode Isti - ful›lls the prerquisite but does not meet the bat Hukum Zakat Profesi Perspektif Yusuf ownership requirement. What has been done Alqardawi Dan Implikasinya Terhadap Pengem- bangan Objek Zakat Di Indonesia”, Ulul Albab by the Pidie Regional Government refers to Vol. 16, No.1 (2015), 95. the Sha›‘i School which des not justify the 56 Masnun Tahir, Zusiana Elly Triantini, “Integrasi collection of zakat from professional salaries Zakat Dan Pajak Di Indonesia Dalam Tinjauan Hukum Positif Dan Hukum Islam”, Al-”Adalah, Vol. 12, No. 3 (2015), 514. 53 Qanun Aceh Nomor 10 tahun 2007, Pasal 180 57 Undang-Undang Pemerintahan Aceh Nomor 11 ayat (1) UUPA Tahun 2006, Pasal 54 Anik Nur Latifah, “Kedudukan Hukum Zakat 58 Muhammad Birusman Nuryadin, Muhammad Profesi Dan Pembagiannya”, Jurnal Studi Islam Iswadi, “Beban Ganda Zakat Profesi Dan Pajak dan Muamalah At-Tahdzib, Vol. 3, No.2 (2015), Penghasilan Pekerja Muslim Di Samarinda”, 3. FENOMENA, Vol. 8, No 2 (2016), 202.

100 Vol. 19, No. 1, Juni 2019 Al-Risalah Zakat as Original Source of Revenue for Aceh mal as a source of local revenue.59 Therefore, References the Pidie Regenional Government does not is- sue a District Qanun (Regional Regulation) or Journals its own Regent Regulation like those in Bi- Abdul Majid, M. Shabri. “The Motivation reuen Regency and Lhokseumawe City. The of Muzakki to Pay Zakah: Study at the Pidie Regenional Government only refers to Baitul Mal Aceh”. Signi›kan: Jurnal the Aceh Qanun regarding the Baitul Mal. Ilmu Ekonomi, Vol. 6, No. 1, 2017. Akhmad Haries dkk., “Pandangan Ulama Ten- Conclusion tang Hukum Surung Sintak Pada Pelak- There are different views and regulations re- sanaan Zakat Fitrah Di Kota Samarinda”, garding zakat collections in Pidie, Bireuen and FENOMENA, Vol. V, No. 2, 2013. Lhokseumawe for PADs. The Pidie Regional Andriyanto, Irsyad. “Strategi Pengelolaan Government does not justify the collection of Zakat Dalam Pengentasan Kemiskinan”, professional income zakat because profession- Walisongo, Vol. 19, Nomor 1, 2011. al income zakat is not recognized according to Aziz, Muhammad & Sholikah. “Metode the Sha›‘i School, while in Bireuen Regency Istinbat Hukum Zakat Profesi Perspektif and Lhokseumawe City the collection of pro- Yusuf Alqardawi Dan Implikasinya Ter- fessional income zakat is justi›ed that the two hadap Pengembangan Objek Zakat Di local governments directly deduct salaries of Indonesia”. Ulul Albab, Vol. 16, No.1, employees who have ful›lled the nisab for 2015. professional income zakat. The collections of Latifah, Anik Nur. “Kedudukan Hukum Zakat zakat in Bireuen Regency and Lhokseumawe Profesi Dan Pembagiannya”. At-Tahdzib, City are in accordance with the adopted laws Vol. 3, No. 2, 2015. and regulations. The legal basis for zakat col- Mth, Asmuni. “Zakat Profesi dan Upaya lection in Bireuen is based on Bireuen Regent Menuju Kesejahteraan Sosial”. Jurnal Regulation Number 20 of 2013 and zakat col- Fakultas Hukum UII, Vol. 1, No.1, 2007. lection in Lhokseumawe City is carried out by Muthohar, Ahmad Mifdlol. “Preferensi Mayor Lhokseumawe Regulation Number 33 Masyarakat Terhadap Lembaga Zakat Year 2017. Pidie Regency does not recognize Dan Bentuk-Bentuk Pemberdayaan professional income zakat so there is no lo- Dana Zakat”. INFERENSI, Vol. 10, No. cal legal regulation regarding this. However, 2, 2016. Pidie Regency can manage infaq and charity Nasrullah. “Regulasi Zakat Dan Penerapan based on Pidie Regent Regulation Number 11 Zakat Produktif Sebagai Penunjang Pem- of 2016 concerning Management of Infaq and berdayaan Masyarakat (Studi Kasus pada Zakat and collection of non-salary zakat refers Baitul Mal Kabupaten Aceh Utara)”. IN- to Aceh Qanun Number 10 of 2007 concern- FERENSI: Jurnal Penelitian Sosial Kea- ing Baitu Mal. gamaan VOl. 9, 2009. Nurdin, Ridwan. “Pengelolaan Zakat Di Aceh 59 Qanun Aceh Nomor 10 Tahun 2007, Pasal 1 Pasca Deklarasi Syariat Islam”. Miqot, angka 16, “zakat mal is zakat that is imposed Vol. 35, No. 1, 2011. on assets set aside by a Muslim or an institu- Nurhayati, Sri & Siswantoro, Dodik. “Fac- tion owned by a Muslim in accordance with the provisions of Sharia” tors on Zakat (Tithe) Preference as a Tax

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Deduction in Aceh, Indonesia”. Interna- Wakaf. Jakarta: Papas Sinar Sinanti bek- tional Journal of Nusantara Islam, Vol. erja sama dengan Penerbit Fakultas Hu- 3, No.1, 2015. kum UI, tt. Nuryadin, Muhammad Birusman & Iswadi, Qardhawi, Yusuf. Kiat Islam Mengentaskan Muhammad. “Beban Ganda Zakat Pro- Kemiskinan. Jakarta: Gema Insani Press, fesi Dan Pajak Penghasilan Pekerja Mus- 1995. lim Di Samarinda”. FENOMENA, Vol. 8, Rauf, Fathurrahman. Zakat Untuk Pengen- No 2, 2016. tasan Kemiskinan. Jakarta: PP. LAZIS Riyadi, Fuad. “Kontroversi Zakat Profesi Pes- NU, 2009. rpektif Ulama Kontemporer”. ZISWAF, Sudewo, Eri. Manajemen Zakat. Jakarta: IMZ, Vol. 2, No. 1, 2015. 2004. Tahir, Masnun & Triantini, Zusiana Elly. “In- tegrasi Zakat Dan Pajak Di Indonesia Websites and Internets Dalam Tinjauan Hukum Positif Dan Hu- Abdullah, Sulaiman Abdulrani. “Analisis Pen- kum Islam”. Al-”Adalah, Vol. 12, No. 3, gelolaan Zakat Gaji Pegawai Negeri Sipil Di 2015. Baitul Mal Kota Lhokseumawe Menu- rut Fiqh Islam”, akses 3 April 2019, Books https://www.academia.edu/8740966/ Anshori, Abdul Ghofur. Hukum dan Pem- jurnal_Analisis_Pengelolaan_Zakat_ berdayaan Zakat Upaya Sinergis Wajib Gaji_Pegawai_Negeri_Sipil_Di_Baitul_ Zakat dan Pajak di Indonesia. cetakan Mal_Kota_Lhokseumawe_Menurut_ kedua. Yogyakarta: Pilar Media, 2006. Fiqh_Islam. BAZIS. Manajemen ZIS Bazis Provinsi DKI Jakarta. Cetakan pertama. Jakarta: Ba- Laws and Constititions zis, 2006. Instruksi Walikota Banda Aceh Nomor 2/ Hidayatullah, Syarif. Ibadah Tanpa Khila- INSTR/2010 tentang Pemungutan Zakat fah Zakat. Cetakan pertama. Jakarta: al- dan Infak Pendapatan dan Jasa/Honorar- Kautsar Prima, 2008. ium Pegawai Negeri Sipil dan Non Pe- Indonesia Zakat dan Development Report gawai Negeri Sipil. 2010, Menggagas Arsitektur Zakat Indo- Keputusan Walikota LhokseumaweNomor nesia: Menuju Sinergi Pemerintah dan 451.12/202/2007 tentang Pemotongan Masyarakat Sipil Dalam Pengelolaan Infaq dari Perusahaan yang mendapat Zakat Nasional. Jakarta: IMZ Jakarta, Pekerjaan pada Pemerintah Kota Lhok- 2011. seumawe. Marzuki, Peter Mahmud. Penelitian Hukum. Peraturan Bupati Bireuen Nomor 20 Tahun Jakarta: Kencana Prenada Media Group, 2013 Tentang Mekanisme Pengelolaan 2005. Zakat, Infaq, Shadaqah Dan Harta Agama PEBS-FEUI. Indonesia Shari‘ah Economic Lainnya. Outlook (ISEO). Jakarta: Lembaga Pener- Peraturan Bupati Pidie Nomor 11 Tahun 2016 bit Fakultas Ekonomi UI, 2011. tentang Pengelolaan Infaq dan Sedekah Prihhatini, Farida, Hasanah, Uswatun & di Kabupaten Pidie. Wirdyaningsih. Hukum Islam Zakat & Peraturan Walikota Lhokseumawe Nomor 33

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Tahun 2017 tentang Mekanisme Pen- gelolaan Zakat, Infaq, Shadaqah, Wakaf dan Harta Agama Lainnya. Qanun Aceh Nomor 10 Tahun 2007 tentang Baitul Mal. Undang-Undang Nomor 11 Tahun 2006 ten- tang Pemerintahan Aceh.

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