The Democratic Zakat Implementation Model:

A Shared Role Between State and Civil Society of Indonesia

Luthfi Mafatihu Rizqia

Graduate School of State Islamic University Syarif Hidayatullah Jakarta

Street Kertamukti No5 West Pisangan, Cireundeu, Ciputat

Keywords: Democracy, Zakat Implementation, Act of Zakat, State and Civil Role.

Abstract: This study discusses the role of State and society in the implementation of zakat in Indonesia which aimed

to show the dynamics of zakat management and its implementation so that now formed the pattern of role

shared between the State through BAZNAS and its civil society in the form of LAZ and traditional zakat

management. The implementation of zakat in the history of Indonesia showed a continuous change, from

the beginning as a personal worship that must be fulfilled by every Muslim until now as one of the

assignment of the State as well-regulated in law. The sharing roles in zakat management did not occur

intentionally and also unplanned, there was a long process involving many factors such as historical, social,

religious, and even political aspects. This research is a qualitative research based on library research about

zakat and its regulations with juridical-normative approach. Finally, this study proved that the role sharing

in the implementation of zakat between State and society is democratic evidence which makes it different

from other countries.

1 INTRODUCTION

One of the democratic countries’ character is civil’s

involvement which is a necessity. The state as

expressed by (Budiarjo 2003) is an organization that

can force people to achieve a common goal, in the

Indonesian context, the goals and purposes of this

country have been formulated in the Constitution

which in its opening included 4 things, those are

protecting the entire people of Indonesia, to advance

and educate the life of the nation, and carry out

world order. Indonesia is a democratic country and

the most populous Muslim country in the world.

The history of democracy and Islam in Indonesia

has experienced a disunity and disintegration

potential of a nation caused by seven words in the

Jakarta charter (Khamami 2001). Nationalist and

religious prominent of Muslim fighters who want to

oblige Islamic law for the Indonesian Muslim

population was not in line with non-Muslims’ will

who threatened to separate themselves from

Indonesia if that was really implemented. Keeping

the unity and integrity of the nation at its

independence beginning was considered to be more

urgent and vital than forcing the the shari'a

implementation desire which would be included in

the first principle of Pancasila.

As a majority of Muslims country -both of the

government elites and civil society- there will be an

efforts and interests to propose Muslim’s aspirations

and make them synergized with national programs

either regional or central levels. The attempting of

Islamic law formalization in Indonesia from the past

until now has never been completed, there were

many legislations are adopted from the Islamic law,

even so Indonesia consistently on track as a

Pancasila state, not an Islamic state, which does not

use Islamic Law as a legal constitution. In other

words we can say that Islamic Laws in Indonesia

only those are have been ratified through legislation

process, such as the Marriage Law No.1 year 1974

and the Compilation of Islamic Law (KHI) become a

positive law that has a power and binding rule. Thus

the activities of other Islamic law that are carried out

by the Indonesian Muslim population and have not

been legislated into laws and regulations are still

personal-voluntary thing, not affirmed as an

obligation in national law along with other

consequences, one of those Islamic Law is zakat.

Unlike the Islamic marriage law which has been

accommodated in the Law or the provisions of the

Islamic Criminal Law (hudud wa jinayat) which are

not used in Indonesia, zakat is still in a dilemmatic

middle position, indeed there is a positive law

Special laws governing the management of zakat,

namely Law No. 23 of 2011 (zakat law 23/2011),

but there is no firm word in that law which mention

zakat is an obligatory matter that must be carried out

by every Muslim who has fulfilled the requirements,

so that it is still voluntary, not mandatory substance.

956

Rizqia, L.

The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia.

DOI: 10.5220/0009920809560963

In Proceedings of the 1st International Conference on Recent Innovations (ICRI 2018), pages 956-963

ISBN: 978-989-758-458-9

In this position, in fact zakat funds that can be

collected in Indonesia increased over times, however

that fund is not appropriate if we compare with the

potential of zakat in Indonesia.

On the other hand, what needs to be considered

related to zakat in Indonesia is the role of zakat

managers or in Fiqh’s terms known as al-‘Amilin

‘ala al-Zakah. The history of zakat management in

Indonesia is inseparable from the active role of

Muslim communities who have already started to

collect and distribute zakat funds earlier than state

(bottom-up). The presence of the state in zakat

management has only been seen since the first zakat

law was promulgated in 1999, and then formed the

National Zakat Agency (BAZNAS) in 2001, while a

similar agency formed by the community has been

operating since 1987.

The state has a dual role in the management of

zakat, as a regulator and operator which is affirmed

in UUPZ 23/2011, this is considered to weaken the

position of civil zakat agency because there is an

effort to centralize zakat management by the state.

With a spirit of democracy and the freedom to

express opinions and aspirations guaranteed by the

Law, the zakat managers from the civil society sued

and conducted a judicial review of UUPZ 23/2011 to

the Constitutional Court because several articles

were considered to violate the Constitution. This is a

real democratic process, in which the civil society is

facilitated with a legal system that allows for a

review of the regulations which is made of the

government, and the all processes have been

regulated in the Indonesian state constitution so it

guarantees the involvement of the civil society as

one of the nation's important democratic elements.

2. LITERATURE REVIEW

Zakat has become the main theme of research

conducted by many researchers. Many aspects can

be examined from zakat, because of its

multidimensional nature, starting from the legal

aspect of zakat, its management aspects which

consist of collection and distribution, even the

economic aspects of zakat and its accounting can

also be examined.

In Fuadah Johari, Muhammad Ridwan Ab. Aziz,

and Ahmad Fahme Mohd Ali’s research (Johari

2014) during the 2003-2013 periods, they found 108

studies on zakat such as in the form of seminar

papers, journals, and articles that can be tracked on

Google Scholar.

A number of researches on zakat that they found

were divided into four categories as the main focus

of research, namely zakat management, zakat

collection, zakat distribution, and poverty (Johari

2014).

The results of their research showed that the

study of zakat from its empirical aspects was mostly

done with mixed research methods and Malaysia

became the most frequently researched area.

This paper focuses on the discourse of zakat

management and its implementation by the state and

civil society. Several studies on this subject have

also been conducted, such as Saidurrahman's

(Saidurrahman 2013) study which revealed the

tension between BAZ and LAZ which originated

from political aspects in the management of zakat in

Indonesia.

The same thing has been done by Heru Susetyo

who examined aspects of zakat management and its

relation to the state and society. He concluded that

there was competition in the management of zakat in

Indonesia which occurred between government

actors and non-government actors (2015).

Another study was conducted by Aden Rosadi

and Mohammad Anton Athoillah which highlighted

the role of the state and society in the distribution of

zakat funds, between centralization and

decentralization which concluded that in the

Indonesian context, zakat funds are more appropriate

for decentralization, which allows each region to

distribute zakat to its mustahiq in the area (2015).

Decentralization of zakat management is also

supported by Yuni Sudarwati and Nidya Waras

Sayekti's research (Sayekti 2011). They analyze the

impact and consequences if zakat management in

Indonesia is centralized.

According to Russell Powell (Powell 2010) the

management of zakat in some countries that have a

majority Muslim population is divided into three

models, namely, first, the state does not interfere at

all and takes care of zakat even though its citizens

are mostly Muslim, as can be found in Turkey.

Second, the State facilitates management of zakat

clearly regulated in its laws, but the roles and

positions of each country are different from each

other, it happens in Egypt, Jordan, Iran, Kuwait,

Bangladesh, Bahrain, Lebanon, Qatar, UAE, Oman,

and Indonesia. While the third, the State equates

zakat with tax so that obliges and forces all residents

to pay zakat to the State, this kind of thing happens

to Saudi Arabia, Pakistan, Libya, Sudan, Yemen and

Malaysia.

Previous studies on zakat have not explicitly

discussed the model of management and

implementation of democratic zakat. The democratic

nature and its proof of the zakat implementation in

Indonesia is the distinction of this research and

different from other studies.

The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia

957

3. ZAKAT MANAGEMENT

PERSPECTIVE

In its early history, zakat has transformed from

the state service (Islamic government) into personal

obligation. Zakat fund can be used for many

programs such as providing help in the form of

finance and insurance to the deserving people,

promoting entrepreneurship, establishing

orphanages, promoting educational facilities, and

providing aid and relief for emergencies such as

riots,violence, and natural disasters (Ahmad and

Mahmood 2009).

Basically, zakat is a state affair that involves the

needs of many people (asnaf al-mustahiqin) and its

management is carried out by the State starting from

collection to distribution (Qaradawi 1973). Things

like this were practiced during the period of Islamic

rule under the leadership of Rasulullah saw. and Abu

Bakar al-Sidiq and Umar bin Khattab.

In the era of Usman bin Affan, Zakat Mal began

to be divided into 2 types, namely al-amwal al-

batinah (non-visible treasures that people have like

gold, silver, merchandise) whose zakat is a personal

matter of each muzakki and al-amwal al- zahirah

(visible treasures like animals, fruits and plants)

whose zakat must be fulfilled through the Amil

zakat of Islamic government.

The classification of this type of zakat continued

in the next Islamic government, starting with the

Umayyad, Abbasid and Islamic dynasties

afterwards. This became the forerunner that

underlies change of zakat payment manner to be

voluntary and directly given to mustahiq. Another

factor that made the change of zakat detachment was

the mistrust of Muslims to the Islamic government at

that time so they felt more trust and confident to

fulfill it directly to mustahiq (Shaban 1976; Khaldun

2004).

The history of a shift in a ways of zakat payment

in Islam has explained in detail by Amelia (Fauzia

2008). In addition to the distortion of the corrupt

Islamic government at that time, many Fiqh experts -

legitimized that zakat was a personal obligation

between muzakki and Allah- played a role in

preserving the allegiance of zakat personally not

through amil.

The Similar conditions also occured in the

history of zakat management in Indonesia. The

absence of the state in the management of zakat has

fostered the assumption of the Muslim community

that zakat is a personal obligation that is indeed

fulfilled directly to mustahiq, or at least to local

religious leaders.

State awareness in taking on the role of zakat

management is inseparable from the support and

insistence of the Muslim community who had earlier

concentrated on zakat, one of its was the

establishment of Forum Zakat or FOZ (Salim 2008).

FOZ, through its congresses, finally succeeded in

initiating the zakat bill to be legalized as Zakat Law

No. 38 of 1999 which is the first zakat law in

Indonesia. The enactment of this law marked change

in the pattern of zakat management structures in

Indonesia.

State that previously did not actively manage

zakat, with the enactment of the law the role of the

State was increasingly visible, one of that role was

by mandate of the establishment of BAZNAS whose

management placed in the center of country until the

sub-districts.

That was a change in the pattern of management

and the involvement of the Indonesian State towards

zakat. Both the people and the state have taken an

important role in the management of zakat in

Indonesia so that there is no domination which then

controls the management of zakat in Indonesia, even

if it is the State.

4. THE DEMOCRACY IN ZAKAT

ASPECT

Zakat is one of the unique pillars of Islam,

because it relates with many things. It is worship

which simultaneously combines the transcendental

aspect between servant and God and the horizontal

relationship between individual people. Zakat is also

closely related to the economy because it is

religiously motivated economic instrument which

has a characteristic of wealth distribution that avoids

its rotating among the rich people (Malik 2016). In

state policy, zakat also has a relationship with

political aspects.

As a Muslim worship, zakat has constitutionally

regulated, moreover, the freedom of its

implementation is mentioned in the 1945

Constitution, precisely Article 28E paragraph 1

which states that choosing religion and carrying out

its worship process is the right of every citizen. In

this case the state gives equal rights to adherents of

any religion in Indonesia to carry out their worship

while keeping public order, not breaking the rights

of others, and not colliding with the existing rules.

Zakat procedure, whether it is collecting or

distributing, is actually closer to economic activities

(Abubakar 2011). In economics, democracy means

promoting joint efforts for the welfare and prosperity

of the people as stated in Article 33 of the 1945

Constitution. Democracy in the economy does not

require the existence of wealth which is

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958

monopolized by one party that cause a gap in

society, but the welfare of the people is the main

goal. In certain contexts, the state has the authority

to control vital wealth of production and natural

resources in order to realize the greatest prosperity

of the people.

Life prosperity can be obtained through a good

economic quality. Prosperity as the definition that

refers to Midgley, Tracy and Livermore ( Midgley et

all 2000) is a condition that is prosperous (well-

being) which leads to the conditions of meeting

material and non-material needs or often referred to

as social welfare. Prosperity occurs when individual

lives are safe and happy because their basic needs

for nutrition, health, education, shelter, and income

can be fulfilled properly (Suharto 2006).

According to Suharto in his research (Suharto

2005), a prosperous country is a country that

produces high GDP along with high social

development. That means rich countries are not

always prosperous when state expenditures -in terms

of social development- are not balanced with their

GDP, because the State's welfare in this term is the

welfare of all its citizens, through effective and

sustainable social programs, not only for those who

are poor (in the form of compensation or benefits)

but provide social protection to all levels of society

so that welfare can be felt in all corners of the

Country.

The pillar of economic harmony that this nation

aspired as mentioned above can be found in the role

of zakat as one of the instruments that improve the

welfare of the large poor society. Zakat as an

economic activity clearly implements the principle

of participatory democracy from all capable and

over-privileged individuals and corporations to set

aside part of their assets to help people who deserve

(mustahiq al-zakah).

In the political aspect, zakat as we know it has

been passed by the House of Representatives of the

Republic of Indonesia (DPR-RI) and signed by the

President. In a democratic state, there will be always

one principle of democracy where everyone has the

same rights and opportunities to participate in

government or to influence government actions

(Sidharta 2004). That right and opportunity of

people are represented by political actors in

parliament, political parties as a political vehicle can

be a bridge for every aspiration of the people to

express their interests, and even so, zakat has gone

through the same process.

Democracy in politics provides the widest

possible right of giving opinion for every

representative in the parliament as long as agree

with the corridor that is not illegal and can be liable

for that opinion. This condition confirms that in this

democratic state it is impossible for legislation to

emerge which does not go through the legislative

process in the DPR, so that all legislations that have

been issued are political products in democracy.

Democracy in the aspect of zakat which will be

discussed more in this paper is democracy at the

level of zakat management actors which are now

divided into two major parts, first, zakat

management actor from the government in this case

is BAZNAS and its networks both at the central

level, province, to the city. Secondly, zakat

management actors from the civil society either have

had operational permits in the form of Amil Zakat

Institutions (LAZ), or those who are still conducting

cultural-traditional zakat management activities in

mosques, prayer rooms and local religious leaders.

4.1 History of Zakat Regulation in

Indonesia

Talking about zakat in Indonesia apart from the

interference of the colonials, we will always

intersect with the history of Islam sustainability in

this country. Although there is no strong evidence to

confirm that zakat was once officially managed by

the Islamic kingdom in Indonesia before

independence, basically the Indonesian Muslim

population has practiced zakat worship voluntarily

without coercion (Salim 2008).

The implementation of zakat by Indonesian

Muslims securely continues from year to year

without any regulation from the government. Finally

the government through various suggestions based

on the Minister of Religion Regulation No. 4 and 5

of 1968 formed a special agency that handles zakat

issues, starting from the Province of DKI Jakarta

with the Agency for Zakat Infaq and Shadaqah

(BAZIS) which was then followed by the formation

of a similar agency in several other areas (Effendi

1984).

While BAZIS performance has not been

maximized, this situation encouraged the public to

participate in the management of zakat, which was

spearheaded by the Dana Sosial Al Falah (1987),

Dompet Dhuafa Republika (1993), Rumah Zakat

Indonesia (1998), and the Pos Keadilan Peduli Umat

(1999). After this good momentum, various efforts

continue to be promoted to establish regulations on

zakat in Indonesia, including the issuance of a joint

decision between the Minister of Home Affairs and

Minister of Religion No. 29 and 47 in 1991

concerning Guidance on the Zakat, Infaq, and

Sadaqah Agency.

The idea of preparing the zakat bill came after

the first National Working Meeting of the Zakat

Management Institution and the Zakat Forum was

The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia

959

held in early January 1999. The results form that

meeting were followed up with a letter from the

Minister of Religion No.MA/18/111/1999 regarding

the application for approval of the drafting initiative

The Draft Law on the management of zakat, then

then the application was approved through a letter of

the Minister of State Secretary No. B. 283/4/1999.

(Amin 2000)

The discussion of the Draft Law on the

management of zakat began with an explanation of

the government which was started by the Minister of

Religion on 26 July 1999. After that, from 26

August to 14 September 1999 a substance discussion

forum was held to focus on zakat law draft. House of

Representatives approved that draft with the

decision DPR-RI Number 10 / DPR-RI / 1999

followed by a letter of the Chairman of the DPR-RI

Number RU.01 / 03529 / DPR-RI / 1999 dated

September 14, 1999 which was submitted to the

president to be signed and passed into law on

September 23, 1999 by the President of the Republic

of Indonesia at that time Bacharuddin Jusuf Habibie

thus on the same day the Act was promulgated as the

law No. 38 year 1999 about the Management of

Zakat which was the first law that legitimize and

become a juridical basis for the practice of zakat

management in Indonesia.

Twelve years after the first zakat law was

promulgated, the government determined to improve

and evaluate the regulation of zakat management

because it was considered need improvement rules

so that a new zakat management law was worked

through in 2011. This was preceded by a working

meeting between the House Commission VIII RI

with the government on March 28, 2011 which

agreed and ratified the establishment of a working

committee on the management of zakat, infaq, and

shadaqah law draft.

The working committee of the House of

Representatives Commission VIII held 7 meetings

and 2 consignments with the government along

March to October 2011. The process of replacing the

zakat law was quite tough because it caused

disagreement among the factions in the commission

VIII. One of the points of the debate is about the

form of LAZ in order to obtain an operational

permit. In the Zakat Bill, LAZ must be registered as

an Islamic community organization that manages the

fields of education, da'wah and social, as well as

legal entities.

Finally after going through a long debate, the bill

on the management of zakat was passed by the

House of Representatives and the Government

became Law No. 23 of 2011 in Jakarta on November

25, 2011 and entered into the State Gazette of the

Republic of Indonesia in 2011 number 115 (Risalah

Resmi DPR, 2011).

4.2. Judicial Review on Zakat

Management Law

Since promulgation of zakat law 23/2011 Zakat

has become one of the activities which it’s

management is regulated officially by laws and

government regulations. The amendment to the

zakat law in 1999 contains many fundamental

changes to the rights and authority of zakat

management in Indonesia. One of the changes is

about the portion of the role of the state as the actor

of zakat management.

The first zakat law was 1999 there has indeed

been a distinction between the terms of mention for

zakat managers, namely BAZ agency that formed by

the government and LAZ institutions formed by the

civil society. Differences in the position of these two

agencies are also found in the implementation

according to the 1999 and 2011 zakat law. The

positions of BAZ and LAZ in the zakat law 38/1999

are equally strong, parallel, and there is no specific

article that confirms the excessive authority between

them, each BAZ and LAZ are responsible to the

government as stated in articles 8 and 9. The

position has changed since the promulgation of zakat

law 23/2011.

If we look at the clauses of the articles in zakat

law 23/2011 there are several articles that

substantially support and want the maximum active

role of the state in the management of zakat. For

example article 5 of zakat law 23/2011 which

explicitly states that the government established

BAZNAS in order to carry out zakat management

functions in Indonesia, then affirmed in article 6 that

BAZNAS has the authority to carry out zakat

management nationally.

Responding to this fundamental change, zakat

practitioners did not only accept fatefully, but they

applied for Judicial Review to the Constitutional

Court in 2013 of several articles deemed contrary to

the 1945 Constitution. There were eight (8) articles

submitted to the Constitutional Court for tested,

exactly there were Article 5, Article 6, Article 7,

Article 17, Article 18, Article 19, Article 38, and

Article 41 of the Law on Zakat Management and the

application for testing was partly accepted and other

were rejected.

Article 5, 6, and 7 of zakat law 23/2011 are used

by the applicants as a argumentation that there was

an effort to centralize the management of zakat by

the government, causing a number of consequences

that are contrary to the 1945 Constitution, but the

testing of the following articles was declared

unlawful according to the Constitutional Court, that

meant that the articles were not given any correction,

they will remain as stated in zakat law 23/2011. The

same thing also happened in the examination of

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articles 17 and 19 - which the applicant deemed to

have changed LAZ's position against BAZ, being

subordinated - rejected by the Constitutional Court

and declared not to have received the constitutional

examination of the two articles and not legally

grounded.

The articles that were received by the

constitutional examination were articles 18, 38 and

41 zakat law 23/2011. Article 18 explains the LAZ

requirements for obtaining operational permits,

among the principal and substance of this article

which is explained by the Constitutional Court is

that the LAZ requirement must be in the form of an

Islamic community organization, and a legal entity

is not a cumulative requirement, but an alternative

choice, only must still fulfilling the main

requirements as a general obligation of zakat

managers, i) exist in the field of Islamic religion; ii)

non-profit; iii) has a zakat utilization plan / program;

and iv) has the ability to carry out its work plan /

program. Likewise with the necessity of LAZ sharia

supervisors who according to the Constitutional

Court do not violate the law as long as it is

interpreted as internal or external sharia supervisors.

The examination of articles 38 and 41 which are

related to the criminalization of amil zakat that does

not obtain permission was also accepted by the

Constitutional Court. As stated in articles 38 and 41

that every person who deliberately acts as amil zakat

without permission from the authorized official will

be sentenced to prison for a maximum of 1 (one)

year or a maximum fine of Rp. 50,000,000 (fifty

million rupiah).

The Constitutional Court in its explanation

related to the article confirms that the muzakki

interests must be protected with certainty that the

zakat is distributed correctly and appropriately, but it

must be admitted that there are still many areas

which are not covered by BAZ or LAZ so that the

Muslim community can only distribute zakat

through mosques or religious leaders over there. If it

forced to follow these rules, the right of Indonesian

muslim citizens to fulfil their worship (zakat) will be

disrupted because of the potential for a vacuum of

zakat services in the society. This barrier for citizens

to fulfil their obligations or religious demands which

according to the Constitutional Court breaks the

1945 Constitution, especially article 28E paragraph

(2) and article 29 paragraph (2) of the 1945

Constitution.

4.3. Society Participation in Zakat

Management

Admittedly Indonesia is one of the countries that

has improved zakat management from time to time,

both improving the performance of BAZ (BAZNAS,

2015) and LAZ (Dompet Dhuafa, 2015) the

improvement of regulations and the commitment of

zakat managers to become more professional made

zakat management in Indonesia more transparent,

accountable, modern, and of course beneficial for

the society.

The unique condition of zakat management in

Indonesia is how the government and society build

synergies in activities related to zakat infaq and

shadaqah and waqf in constructive forms. It is

different from the management of zakat in Malaysia,

for example, which is centralized by one institution

so that the activities of collecting and distributing

are only carried out by the relevant institutions

without much involvement of the community, or the

management of zakat which is not regulated at all as

in Turkey (Lewis 1961). Indonesia, which has grown

up with a history of Islamic practices carried out

voluntarily, has inspired how zakat should be

managed.

On one side, the government took strategic steps

in legitimizing zakat management regulations, but in

another perspective this also aims to encourage zakat

practitioners to be more professional and

accountable in how they are fulfilling their tasks to

the zakat payers, public and other stakeholders and

absolutely to Allah (Saad et all 2014).

The management of zakat that is desired The law

is basically a form of synergy between the

government and the civil society. It was proven by

the obligatory existence of society elements in

BAZNAS membership then continued the

involvement of the community by forming LAZ as

stated in zakat law 23/2011. Public awareness in

striving for mutual care through zakat is something

that must be maintained so that the balance of

welfare can be increased and the inequality of

wealth can be reduced.

The existence of two zakat management groups

(government and society) makes two major parts of

the zakat collection field in Indonesia. The

government with its institutions is used as the main

focus of zakat collection of BAZNAS while the

general public and private corporations are more

targeted by LAZNAS. This shared-target is proven

by the massive movement of BAZNAS to form

Zakat Collector Unit (UPZ) in state institutions, both

The Democratic Zakat Implementation Model: A Shared Role between State and Civil Society of Indonesia

961

at the central and regional levels and the existence of

a positive image exemplified by state officials to pay

their zakat to BAZNAS especially in the month of

Ramadan every year (BAZNAS, 2015).

Unlike the case with some LAZNAS, which is

better known by the public in general, they actively

go to the field to collect zakat in the society, have

many volunteers who are usually college students or

social activists. LAZNAS collection access is more

to individuals who have trusted their performance so

they become muzakki at the institution.

5. CONCLUSIONS

After the discussion above, it can be concluded

that the implementation of zakat in Indonesia has

proven to be so democratic which then led to the

division of management roles between the state and

society through their respective institutions. The

nature of the management of democratic zakat can

be found in the process of enacting zakat laws, both

in discussions in the DPR, and after the law was

passed which then led to reactions from zakat

practitioners to conduct material testing related to

the zakat law to the Constitutional Court until now

we see that both state and civil society are working

together in sinergy to carry out zakat management.

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