Legal Sanctions for Amilin Perpetrators of Zakat Fraud in Islamic Law and its Development and Application in Laws and Regulations in Indonesia

Abstract

The purpose of this study is to analyze the legal sanctions for amilin perpetrators of zakat fraud in Islamic law and its development and application in laws and regulations in Indonesia. This research uses three approaches, namely the Law approach, Second, historical and interpretive approach, Third, comparative approach. As for the research method, it is juridical-normative. The results of the research show that: 1) The management of zakat is handed over to the government. The scholars also agreed on the provision of sanctions for amils who misappropriated zakat funds 2) considerations that pose a criminal threat to amilin/zakat managers who are negligent or do not pay zakat in Indonesia. Based on three main foundations, namely: philosophical, sociological, and juridical 3) Regulation of the authority of amyl in collecting zakat and sanctioning amil zakat who commit misappropriation of zakat funds in the legislation in Indonesia in 1999. Since then zakat has officially entered the realm of positive law in Indonesia with the issuance of Law No. 38 of 1999 concerning zakat management. 4) The prospect of implementing criminal development and sanctions in the UUPZ has several aspects or interests that must be considered and must be protected by law, namely first paying attention to the perpetrator aspect, second paying attention to the victim aspect, and third is the community aspect, that the interests of the community are not fulfilled due to violations in zakat management. The declaration of zakat law is to realize the benefit of the people and at the same time uphold justice. On that basis, the provision of criminal sanctions to zakat managers as stated in Article 39 of Law Number 23 of 2011 concerning Zakat Management is not contrary to Islamic law.