Fatwa on Zakat:

Implementation and Recommendation

Ir. H. Muhamad Nadratuzzaman Hosen, MS.MEc, Ph.D.

The Commissioner of the National Board of Zakat of
the Republic of Indonesia

Presented
at the Indonesia Shariah Economic Festival 2021
Central Bank of Indonesia
Tuesday, 26 October 2021M / 19 Rabiul Awwal 1443H
01 Profile of BAZNAS

02 The Fatwa of Zakat in Indonesia:

Implementation and Recommendation
Outline

The Proposed Recommendation for

03 Fatwa of Zakat

Standard of Shariah compliance and

04 competency for Shariah Supervisor (DPS)
BAZNAS Vision

To become the primary

institution in preserving and
promoting prosperity for the
community
 ABOUT
BAZNAS
BAZNAS is a non-structural government institution that
responsible nationally in collecting and distributing
The first choice of zakat
zakat, infak/ alms (ZIS) and Other Religious Social Funds
payers, the main
institution for maintaining
(DSKL) and coordinates the management of ZIS of all
the welfare of Ummah Government and Private Zakat Institutions throughout
Indonesia.

The zakat administrations in Indonesia is regulated

under the Zakat Act. No. 23 year 2011 and Government
Regulation No. 14 of 2014. Currently BAZNAS has
networks in 34 Provincial level (BAZNAS Provinsi), 464
City/Regency level (BAZNAS Kabupaten/Kota)
BAZNAS Commissioners 2020 - 2025
(Presidential Decree No. 110/P Year 2020)

Chairman of BAZNAS Vice of Chairman

Prof. Dr. KH. Noor Achmad MA Mokhamad Mahdum SE,
MIDEc, Ak, CA, CPA, CWM

Ir. H. M. Nadratuzzaman
Dr. Zainulbahar Noor, SE, Saidah Sakwan, MA
Hosen, MS. MEc, Ph.D
M.Ec

Rizaludin Kurniawan, S.Ag, Kolonel (Purn) Achmad Sudrajat, LC, M.A

M.Si Drs Nur Chamdani

Prof. Dr. Phil. H. Kamaruddin

Dr. Ir. Muhammad Hudori, Suminto M.Sc.Ph.D.
Amin, MA
M.Si
3 GENERAL PRINCIPLES IN ZAKAT
ADMINISTRATION IN INDONESIA

Accordance Accordance with Accordance with

with Shariah National Zakat National
Principles Regulation Interest
The Development of Zakat
Fatwas in Indonesia
The Development of Zakat Fatwa in Indonesia (1)
In total, we have already 15 zakat fatwas in Indonesia
The zakat fatwas that issued by the National Council of Indonesian Ulama (MUI) has become a primary
reference for zakat institutions and Sharia Accounting Standards Board (DSAS) to establish accounting
standards for zakat, infaq and sadaqah

1982 1982 1996 2003 2003

Zakat Fatwa Year Zakat Fatwa Year Zakat Fatwa Year

Zakat Fatwa No. 3 Zakat Fatwa No. 4
1982 1982 1996

Intensification of zakat allowing zakat funds to be

administration in utilised for productive and
Indonesia other general benefits
program
Zakat from earnings or
Allowing zakat funds to be
income has allowed to Regulates zakat funds for
allocated for scholarship
become a new zakat investment
programs
object
The Development of Zakat Fatwa in Indonesia (2)
The Zakat Act No.23 Year 2011 has replaced the Act No.38 Year 1999

2011 2011 2011 2011 2015

Zakat Fatwa No. 1

Zakat Fatwa No. 8 Zakat Fatwa No. 13 Zakat Fatwa No. 14 Zakat Fatwa No. 15 Munas 2015

Regulates the position of Zakat Law on Haram Regulating the Regulates of the Utilization of Zakat, Infaq,
Amil in zakat institutions Assets distribution of Zakat withdrawal, maintenance & Waqf Assets for the
funds in the Form of and distribution of Zakat Development of Clean
Managed Assets funds Water and Sanitation
Facilities for the
Community
The Development of Zakat Fatwa in Indonesia (3)

The latest fatwa

2018 2018 2018 2018 2020

Fatwa from B2 Fatwa from B2 Fatwa from B2 Fatwa from B2

Commission of MUI Commission of MUI Commission of MUI Commission of MUI Zakat Fatwa No. 23

Regulates the allocation Encourage the Paying Zakat on Income The objective of Zakat on Allowing zakat funds to
of zakat funds for those responsibility an Before Obligatory Income be distributed for
(mustahik) in facing law obligation for the Requirements Are handling the pandemic
issues government in Fulfilled and its impacts
implementing zakat
payment for muzaki
1. MUI Fatwa of 1982 regarding Intensification of Zakat Implementation

Fatwa Substance: Implementation and

Recommendation:
- Emphasis on the urgency of professional and
modern zakat management in Indonesia.
Infaq/alms collection by Ulil Amri/Government,
- The importance of 3 important ecosystems in
through BAZNAS as a non-structural
zakat management, namely;
- Muzakki and the object of zakat, which is government agency in the management of ZIS
and DSKL nationally.
represented by zakat from income and
services,
- Mustahik which is represented by an The position of BAZNAS and LAZ, which assists
the task of zakat management, must be
explanation of asnaf zakat,
- Ulil Amri or the authority in optimizing the strengthened so that the collection and
collection of funds outside zakat such as distribution activities and the utilization of ZIS
infaq and alms. and DSKL can be carried out optimally.
2. MUI Fatwa of 1982 regarding Managing Zakat Funds for Productive Activities and
General Goods

Fatwa Substance: Implementation and

- Zakat funds given to the poor can be in a Recommendation:
productive program.
- Zakat funds for Fisabilillah may be assigned for
Currently, BAZNAS is implementing the Decree of the Head of
the purposes of maslahah 'ammah (public
BAZNAS Number 64 of 2019 concerning Guidelines for the
interest).
Implementation of the Distribution and Utilization of Zakat in the
BAZNAS Environment.
Additional explanations:
● Distribution; are consumptive, charitable, and
- Productive zakat is given to the recipient
oriented towards meeting the urgent needs of
(mustahik) through capital provision for
mustahik in the short term.
establishing a business
● Utilization; productive, empowering, and trying to
- Productive zakat can be given directly in
optimize the potential of mustahik so that they have
distribution (without return to OPZ) or qardhul
good endurance in the long term.
hasan loans (return to OPZ) first before being
distributed.
Almost all OPZs have also implemented zakat distribution for
- The broad scope of sabilillah includes everything
productive activities to improve business/economy and build
that is needed by many people (maslahah
mustahik's independence.
'ammah).
 3. MUI Fatwa of 1996 regarding Giving Zakat for Scholarships

Fatwa Substance:

Implementation and
- The validity of giving zakat for educational
Recommendation:
scholarships is because it is included in
asnaf fi sabilillah. The application at BAZNAS is carried out through the
- The consideration that Muslim BAZNAS Scholarship Institution in the form of;
students/graduates, recipients of scholarship ● Domestic BAZNAS Scholar Scholarship,
zakat, should: ● BAZNAS Albukhary International University
- Academic achievement. Scholar Scholarship
● BAZNAS Al Azhar Scholar Scholarship, Cairo
- Priority is given to those who are
● A Thousand Scholars Caderization Scholarship
underprivileged. ● BAZNAS Kemitraan Partnership Scholarships
- Studying science that is useful for ● BAZNAS Research Scholarship
the Indonesian people.
Almost all OPZ also have zakat distribution programs in
Regulation of the Minister of Religion Number 52 of 2014 concerning Terms and Procedures for Calculation of the form of educational scholarships.
Zakat Mal and Zakat Fitrah and Utilization of Zakat for Productive Business.
Decree of the Chairman of BAZNAS Number 64 of 2019 concerning Guidelines for the Implementation of the
Distribution and Utilization of Zakat in the BAZNAS Environment.
4. MUI Fatwa No. 3 of 2003 regarding Income Zakat
Fatwa Substance:
● Income is any income such as salary, honorarium,
wages, services, and others that are obtained legally,
both routine and non-routine, and an income received
from other independent work.
● Zakat must be issued on the condition that it has
reached the nishab in one year, worth 85 grams of
gold.
● Muzaki can issue income zakat at the time of the
nishab is sufficient.
● If it does not reach the nishab, all income is collected
for one year; Then, zakat is issued if the net income is
sufficient.
● The level of zakat income is 2.5%.
Additional explanation:
Income zakat is better known as professional zakat.
Implementation and
Recommendation:
In the context of zakat management in Indonesia, since
2003, the Indonesian Ulema Council has issued a fatwa
related to the amount of zakat nisab, especially zakat
income and services, namely Fatwa No. 3 of 2003
concerning Income Zakat. In the fatwa, the MUI has
determined that the nisab for zakat income and services is
85 grams of gold. This is also further strengthened by PMA
number 31 of 2019 where in article 26 it is written that the
nisab value of zakat on income and services is equivalent to
85 grams of gold with a level of 2.5%,
Therefore, Baznas as a non-structural government
institution and also a coordinator in zakat management in
Indonesia has the authority to determine the nisab value of
gold-based both for zakat income and services.
5. MUI Fatwa No. 4 of 2003 regarding the Use of Zakat Funds for Istitsmar (Investment)
Fatwa Substance:
It is permissible to postpone the distribution of zakat funds and
then invest them (Istithmar) with conditions;
➢ The absence of mustahik or the lack of the poor who are
starving/needing expenses that they cannot postpone,
➢ There is a more significant benefit (the government
determines the benefit by taking into account the
dhawabit maslahah syar'iyah from the delay (final)
distribution of zakat,
➢ Get permission from the government,
➢ Responsible in case of loss
➢ Investments in businesses justified by sharia are
believed to provide benefits and are carried out
professionally/trustfully.
Implementation and
Recommendation:
BAZNAS does not have any investments sourced
from zakat and infaq/alms funds.
The conditions specified in the fatwa are difficult for
OPZ to fulfil, so that zakat should be immediately
distributed by OPZ to mustahik, not delayed/ended.
The Ministry of Religion as a regulator, must play an
active role in supervising the management of zakat
and recommending OPZs to hasten the distribution
of zakat (not investment).
6. MUI Fatwa No. 8 of 2011 regarding Amil Zakat

Fatwa Substance:

❖ Amil zakat is a person or group of people who are appointed by
the government or formed by the community and authorized by
the government to carry out the task of managing zakat.
❖ The duties of amil zakat include the withdrawal/collection,
maintenance and distribution of zakat.
❖ The operational costs of amil can be funded by the government,
or taken from zakat funds that are part of amil or part of fisabilillah
within reasonable limits or funds outside zakat (such as infaq /
alms and DSKL)
❖ Amil zakat is not allowed to accept gifts from muzakki and give
gifts to muzakki from zakat funds.
Additional Explanation:
❖ BAZNAS receives budget allocation from the government
❖ Per-BAZNAS No. 1 of 2016 concerning Guidelines for the
Preparation of BAZNAS RKAT, stated that the right of amil from
zakat funds is 12.5% and from infaq/sadaqah is 20%.
❖ For a number of OPZ, The amil rights above are still insufficient,
so they take a fisabilillah allocation to increase amil operations.
Implementation and
Recommendation:
BAZNAS gets operations fund from central/regional
grant budget allocations, 12.5% amil rights from zakat
funds, amil rights from infaq/sadaqoh and 20% DSKL.
The government, either central or regional according to
the level of ZMO, can increase the budget allocation for
ZMO so that zakat management activities can be carried
out optimally.
The Fatwa Commission Body needs to make
fatwas/guidelines related to the limits of fairness,
proportionality and conformity with sharia principles on
the use of the fisabilillah portion to increase amil funds
(operational) and zakat education/literacy activities.
7. MUI Fatwa No. 13 of 2011 regarding Zakat Law on Haram Assets
Fatwa Substance:
❖ Zakat must be paid from
halal assets, both halal in
wealth and how to obtain it.
❖ Haram assets are not
mandatory objects of zakat.
❖ The obligation for the owner
of the haram assets is to
repent and free himself from
the haram assets.
Implementation and
Recommendation:
BAZNAS makes a disclaimer statement that zakat must
be sourced from halal funds.
Need a more specific explanation of how sharia law on
assets is based on the following three categories:
- Assets whose objects are haram, such as liquor,
pork,
- Non-haram assets but managed with non-syar'i
contracts. Like bank stocks and conventional
insurance,
- Non-haram assets but considered to cause harm,
so the shares stock are not categorized as sharia.
such as cigarette companies, and the like
8. MUI Fatwa No. 14 of 2011 Regarding Distribution of ZIS Funds in Managed Assets Form
Fatwa Substance:
○ As an Efforts to expand the benefits of zakat assets so that
mustahik can perceive the benefits more.
○ Managed assets (Aset Kelolaan) are facilities and/or
infrastructure that are provided from zakat assets and are
physically under the management of amil as
representatives of zakat mustahik, while the benefits are
intended for mustahik.
○ The law for distributing zakat assets in the form of
managed assets is permissible with the following
conditions:
○ There is no urgent need for mustahik to receive
zakat assets directly;
○ The benefits of managed assets are only intended
for mustahik;
○ For those other than mustahik, they are allowed
to take benefits of managed assets by making
reasonable payments for benevolence funds.
Implementation and
Recommendation:
Almost all ZMO have Managed assets, both sourced from
zakat funds and infaq/sadaqah funds, either in the form
of ambulance vehicles or buildings such as hospitals and
others.
The MUI Fatwa Commission Body also needs to
formulate a fatwa related to the distribution of indirect
zakat in addition to asset benefits, namely the benefits of
services received by mustahik such as professional
services provided by doctors and others. In this case,
the doctor's salary is paid from zakat funds, while the
mustahik only receives service benefits in the form of
consulting services, examinations and medical actions
by doctors.
9. MUI Fatwa No.15 of 2011 regarding Withdrawals, Maintenance, and Distribution of Zakat
Fatwa Subtance:
- Amil is obliged to make withdrawals, maintenance, and
distribution of zakat.
- If there is damage / loss of zakat assets, the Amil does not
need to replace it except due to the negligence of the
Amil.
- Distribution of zakat by amil through other amil, is not
considered as a distribution if it has not reached the
mustahik and receivable and payable distribution
transactions applied.
- Other Amil are not allowed to recognize the distribution
above as collection and take amil rights, but are allowed to
ask for ujrah or operational costs for the distribution.
- Foundations/institutions that handle the poor may receive
zakat in the name of fisabilillah.
- If the distribution of muqayyadah zakat requires additional
costs, the Amil can request additional operational costs
from the muzakki.
Implementation and
Recommendation:
BAZNAS distributes zakat funds to mustahik, however
there is no fatwa provided which determines the criteria of
mustahik which receives zakat funds either in direct
(money and goods) and indirect form (benefits and
services)
According the accounting standard, the indirect zakat
distribution is not recognized as distribution unless there is
a clear report that zakat has been received physically by
mustahik.
The MUI needs to determine the criteria in thi tissue
particularly in what kind or situation of zakat funds has
been received by mustahik?
10. MUI Fatwa No. 1 Munas 2015 regarding Utilization of ZIS & Waqf Funds for The
Construction of Clean Water and Sanitation Facilities
Fatwa Substance:
- Utilization of zakat funds for the construction of
clean water and sanitation facilities is permitted
with the following conditions:
- there is no immediate/urge need for
mustahik.
- the benefits of clean water and
sanitation facilities are intended for the
benefit of the public (maslahah
'ammah) and virtue (al-birr).
- Utilization of infaq, sadaqoh, and waqf funds for
the construction of clean water and sanitation
facilities is permissible as long as it is for the
public benefit.
Implementation and
Recommendation:
Currently, BAZNAS has conducted
socialization & education for mustahik
regarding hygiene and sanitation, aiding in
proper sanitation, and sanitation of healthy
toilets for underprivileged communities.
Determination of priority areas that receive ZIS
funds for clean water and community
sanitation facilities can use the BAZNAS Index
for Sustainable Water and Sanitation (BI-Wash
Index). This index measures the level of
sanitation and clean water facilities in a
community
11. Fatwa Ijtima Ulama Komisi B2 Year 2018 On Zakat Maal for Legal Aid
Fatwa Substance:
This fatwa permits legal aid zakat distribution under the
following circumstances:
● The mustahik must be Muslim
● A mistreated (zaalim) individual
● The legal aid given does not involve a
criminal case which prohibits Islamic
laws/guidelines
The asnaf who are eligible to receive this aid are: fakir,
poor, and/or gharimin of whom their cases are currently
on trial
Implementation and
Recommendation:
Efforts of zakat distribution in the form of
legal aid are currently being implemented
by BAZNAS and other institutional
programs such as BAZNAS Active
Services. The recommended revision for
legal aid zakat distribution is to simplify
and accelerate the distribution process of
the aid towards the mustahik in need.
12. Fatwa Ijtima Ulama Komisi B2 Year 2018 On the Responsibility and Authority of Ulil Amri
in the Implementation of Mandatory Zakat Payment

Implementation and
Recommendation:

This Fatwa recommends that the government Currently BAZNAS, and zakat stakeholders are
(ulil amri) has the shariah authority to collect and discussing about tax incentive from zakat
manage zakat, including the shariah foundation payment as an effort in maximizing the current
of zakat for government officials level of zakat collection.

All muslims are obligated to follow established Recommendation:

regulations from the government regarding zakat The MUI should formulate a fatwa on this issue
management. which regulates zakat payment as a tax
deduction
13. Fatwa Ijtima Ulama Komisi B2 Tahun 2018 On Payment of Income of Zakat Prior to the
Fulfillment of Requirements
This Fatwa emphasizes that payment of zakat
income must be paid when it reaches haul. If it
hasn’t reached haul, an individual may pay zakat
under the following conditions:
The total amount of income of one year’s
payment has reached nishab and may be paid
through installments each month under the
status of zakat deposit. If by the end of the year
the amount does not reach nishab, therefore
the status of these funds are stated as infak and
shadaqah (with a prior agreement).
Implementation and
Recommendation:
The majority of zakat funds, specifically the majority
of zakat funds from BAZNAS is sourced from
muzakki with stable income, in which the zakat is
paid every month through installments. If this is to be
continuously implemented, this could potentially
affect zakat institutions, specifically BAZNAS. There
is an 80% potential of zakat funds including for the
poor and needy and amil which can only be
distributed at the end of the year.
Recommendation for MUI:
Under the consideration of overall benefits, this
issue should undergo further review.
14. Fatwa Ijtima Ulama Komisi B2 Tahun 2018 on Object of Zakat Income
The components of income that are subject to
zakat include any income such as salaries,
honoraria, wages, services, and others in a halal
way both routine and non-routine as well as
income obtained from other job.
Implementation and
Recommendation:
In the context of zakat management in Indonesia,
this fatwa is in line with the MUI fatwa no. 3 of 2003
about Income Zakat. In the fatwa, the MUI has
determined that the nisab for zakat income and
services is 85 grams of gold. The regulation further
strengthened by PMA number 31 of 2019 where in
article 26 written the nisab value of zakat income
and services equivalent to 85 grams of gold with a
level of 2.5%.
15. Fatwa MUI No 23 Year 2020 on Utilization ZIS Fund for countermeasures Covid 19 and
its effect

Implementation
The Fatwa explain the permissible of utilization
zakat fund as a problem solving to encounter
BAZNAS completely follows
COVID-19 with following shariah criterai: this fatwa in the process of
1. Directly given to mustahik distributing and empowerment
2. distribution for the benefit of the public zakat fund for the covid-19
3. Zakat mal can be fulfilled and program
distributed faster
Determining Mustahik Criteria
MANFAAT
In determining the mustahik criteria, BAZNAS refers to:

Fatwa MUI Year 1982 on Intensification of Zakat Implementation

1

Fatwa MUI No 15 Year 2011 on Withdrawals, Maintenance, and Distribution of Zakat

2

Fatwa MUI Year 1996 on Giving Zakat for Scholarship

3
Fatwa MUI No 1 Munas 2015 tUtilization of ZIS & Waqf Funds for The Construction
4 of Clean Water and Sanitation Facilities
Had Kifayah
 Ibnu Abidin
The minimum limit that can prevent humans from living life.
Included in this case are the needs for food, clothing and shelter or
other things such as equipment and vehicles that do not reach the
luxury stage

Imam Nawawi
Kifayah is sufficient, nothing less and nothing more. This indicates
that something is called kifayah if it is not excessive and in
accordance with the needs.

Imam Syatibi
HAD Had Kifayah measures of a very urgent and fundamental need. It
is not just a primary adequacy, but is included in the secondary
KIFAYAH category which is an important need in human life.
 Had Kifayah Dimensions

Foods 1

2 Clothes
housing and
3
household facilities

4 Worship Needs
Education 5

6 Health
Transportation 7
 Beneficiaries Priority Based on Had Kifayah
MANFAAT

Nishab Zakat Notes::

Priority 4-th
Had Kifayah Priority 1: < Rp1.003.714,00

Priority 3-rd
Priority 2: Rp1.003.714,00 s/d Rp2.007.428,00

Priority 2-nd
Priority 3: Rp2.007.428,00 s/d Rp3.011.142,00

Priority 1-st
Priority 4: Rp3.011.142,00 s/d Rp4.159.999,00

Figure 1 Priority Pyramid

Notes::
Distribution

Utilization
The Proposed Recommendation
for Fatwa of Zakat
1. The Proposed Fatwa Recommendation On Corporate Zakat
MANFAAT

01
Corporate zakat, according to the results of the international ulama
congress, is categorized as syakhsan i'tibaran (legal entity that is
considered a person) or syakhsiyyah hukmiyyah, therefore companies
are included as muzakki or zakat subjects.
(Muktamar Internasional Zakat di Kuwait Th 1984)
“ Recommendation
It is essential that Zakat Institution
has Fatwa related to obligations
zakat on business

02 Corporate Zakat Potential of IDR 144.5 Trillion or 44% of the

National Zakat Potential
entities/companies and the
method of collecting zakat

the fatwa will be as a material to

03
socialize and maximize the
Zakat Institution does not yet have a sharia basis regarding the method that
should be used in collecting zakat from companies. corporate zakat potential as
mandated by the Zakat Law No. 23

”
of 2011.
2. The Proposed Fatwa Recommendation for Zakat on Share
MANFAAT

01
Stocks are practically related to the company. Referring to the
explanation of the corporate's zakat, it can be concluded that the
obligations of company's zakat will be charged to partners according to
their share ownership.

The Potential of Zakat on Share IDR 68 Trillion or 20.76% of the

“ Recommendation:

It is essential that zakat

institution has fatwa as a
02 National Zakat Potential. there is no standard procedure for
calculating stock zakat shariah basis related to the
procedure for calculating zakat
on Share in order to provide
certainty to muzakki who want
03 there is no provision non-sharia shares obligatory to zakat. this is
consistent with the opinion of DR. Yusuf Qardawi with the analogy of
bonds subject to compulsory zakat law
to pay zakat on their shares

”
3. The Proposed Recommendation Fatwa On Indirect Zakat
Distribution in the Form of Service Benefits

01
zakat disbursement for mustahik carried out not only directly, but also
indirectly through asset benefits such as assets under management and
service benefits received by mustahik.

currently , zakat institution not has a shariah guidance yet that

“ Recommendation:

02 regulates whether zakat is allowed to be distributed in the form of

service benefits to mustahik
The Fatwa Commission needs
to formulate and issue a fatwa
related to permissible zakat
The question arises how the sharia view is related to whether it is permissible disbursement indirectly in the

03 to distribute zakat indirectly in the form of service benefits, while the

maintenance of assets management such as hospitals certainly requires
operational costs such as salaries for medical personnel, procurement of
medical equipment and others.
form of service benefits to
mustahik.

”
4. The Proposed Fatwa Recommendation On The Criteria for
Distributed Zakat Funds for Mustahik

01
The distribution of zakat funds are not merely given directly to the
mustahik, but also indirectly, either through the benefits of zakat
managed assets or the benefits of services provided to mustahik.

The reporting standard of indirect zakat distribution is not

“ Recommendation:

The MUI Fatwa Commission needs to

formulate and issue a fatwa or
02 established yet, it leads to the differences of reporting standard of
indirect zakat utilizations among zakat institutions guideline related to criteria/standards
that zakat, either directly or indirectly
(through managed assets and service
benefits) has been received by
03
According the zakat accounting standard, the zakat funds distribution through
managed assets is recognized as the depreciation cost of assets. However, we mustahik. Hence, the fatwa could
do not have fatwa on this issue
settle up the dispute between zakat
institutions and auditors

”
There is a difference perception between zakat institutions and public auditor

04 on accounting standard No.109 which states that the distribution of zakat funds
cannot be recognized as distribution activities unless it has been received by
mustahik and it leads to the unexpected audit results for zakat institutions
5. The Proposed Recommendation Fatwa On the Allocation of Zakat
Funds for Fisabilillah Asnaf to Support Zakat Institutions/Amil
Operational

01
02
Allocation for amil not more than 12,5% from zakat fund, and if it is not
enough, zakat institution may allocate not more 20% from infaq and
sadaqa funds to support operational.

In certain cases, several municipal governments do not allocate a

budget for government zakat institution (BAZNAS) in provincial
and district level, and even sometimes the local governments are
“ Recommendation:

The Fatwa Commission of MUI

needs to formulate and issue a
fatwa related to procedures /
late to disburse the budget.
provisions / standards of
fairness, proportionality, and
conformity with shariah rules
03
Several zakat institutions have a minus zakat fund allocation for Amil.
Referring to Fatwa No. 8 of 2011 concerning Amil Zakat, a number of OPZ
has agreed to use ijtihad in utilizing the fisabilillah allocation to cover on the use of fisabilillah funds
operational costs or amil rights. to cover the shortage of zakat
fund allocation for amil

”
The MUI has allowed zakat institution to use Fi sabilillah allocation fund to cover to

04
cover the shortage of operational funds within reasonable limits.
There are different perceptions regarding whether or not it is permissible and how
the size of the reasonable or appropriate limit and sharia aspects regarding the use of
fisabilillah funds for amil operations.
 Shariah Compliance and
Competency Standard for the
Shariah Supervision Board (DPS)
in Zakat, and MUI institution as
Shariah Supervisor
Shariah Compliance and Competency Standard for the Shariah Supervision
Board (DPS) in Zakat, and MUI institution as Shariah Supervisor

Implementation:

01
Zakat management must be in accordance with Islamic law/Sharia
principle and should follow to the Fatwa Commission, not the DSN Recommendation:
fatwa (Fatwa for Islamic Commercial Bank).
It is necessary to BAZNAS to have
Presently, zakat institutions is not only audited by public auditors Shariah Supervisory Board (DPS)

02 (KAP) but also audited by the Ministry of Religion Affairs in

shariah compliance aspects.
which comes from MUI according
to the regional level.
The Shariah Compliance Standard
should be set up by the authority
03
Zakat institutions in Indonesia are lack of shariah compliance standard and
competency standard for zakat shariah supervisory board It should be a competency test
process and mechanism for Zakat
In certain cases, the shariah supervision by DPS are optimally conducted in private zakat shariah supervisory board which

04 conducted by MUI
institutions. Meanwhile, the sharia supervisory function in BAZNAS throughout

”
Indonesia has not been implemented because the Zakat Regulations in Indonesia do not
clearly regulate the sharia supervisory function for BAZNAS throughout Indonesia. In
fact, this function is very important in order to maintain the fulfillment of Sharia
principles in every business process carried out by BAZNAS throughout Indonesia.
Terima Kasih