Pengelolaan Zakat Bersumber Dari Badan Usaha Berbadan Hukum Di Kota Padang

Abstract

ndonesia as a country with a Muslim majority population cannot be separated from the rules that apply in Islamic law. One of the Islamic laws that have been applied as positive Indonesian law is regarding zakat which is regulated in Law no. 23 of 2011 concerning Zakat Management. The optimal implementation of zakat should be able to help solve the protracted problem of poverty. Based on the background of the problems described above, the research problem can be formulated, namely: what is the legal basis for the existence of zakat obligations for legal entities in Indonesia? how is the pattern of approach taken by BAZNAS of Padang City in collecting zakat for legal entities; how the efforts made by BAZNAS Padang City in the distribution of zakat in increasing the efficiency of zakat for legal entities to improve justice and social welfare; In the research the author uses an empirical juridical approach, descriptive in nature. From the results of this study it is known that: The legal basis for the existence of an obligation to pay zakat for a legal entity is its position as a legal subject not a person and the word of Allah SWT which states that in every wealth there are rights of others; Padang City BAZNAS collaborated with the Padang City government by issuing Regional Regulation No. 2 of 2010 concerning Zakat Management and implementing several approaches to increase the number of muzakki of legal entities in the city of Padang; In the distribution of zakat to increase the efficiency of zakat from business entities to create justice and welfare, BAZNAS carries out the distribution and utilization of zakat through 5 main programs that can improve the economic life of the community. Some of these programs cover several fields, namely: da'wah & advocacy; Healthy Field; Education; Humanity; and Economics.