Pembayaran Zakat secara Paksa menurut Hukum Islam dan Positif

Abstract

Zakat is an obligation that carries both a spiritual dimension and a socio-economic one, yet the compliance rate of muzaki (zakat payers) in Indonesia still falls short of the national zakat potential. In the history of Islamic law, the state possesses the authority to compel the fulfillment of zakat, as exemplified by the policy of Caliph Abu Bakr Ash-Shiddiq toward groups that refused to pay zakat following the death of the Prophet. However, the application of this concept in the context of a modern state such as Indonesia remains a subject of debate, particularly in relation to the principle of religious freedom and citizens' constitutional rights. This study aims to analyze the concept of compulsory zakat payment according to Islamic law and Indonesian positive law. This research employs a normative legal research method using statutory, conceptual, comparative, and historical approaches, conducted through library research on primary, secondary, and tertiary legal materials analyzed descriptively and comparatively. The findings show that, from the perspective of fiqh, the state (ulil amri) holds strong legitimacy to compel the payment of zakat, even though coercive measures, whereas Law Number 23 of 2011 on Zakat Management in Indonesia does not explicitly regulate such a coercive mechanism and instead emphasizes voluntary compliance through the strengthening of institutions such as BAZNAS and LAZ, along with fiscal incentives in the form of zakat as a tax deduction. A comparison of the two legal systems reveals a legal gap, although both systems share common ground in recognizing the public dimension of zakat, which requires the involvement of an authority. This study recommends strengthening derivative regulations that grant BAZNAS clearer authority to issue administrative collection notices or warnings to capable muzaki who have not fulfilled their obligations, without resorting to coercion as practiced in classical fiqh, so as to remain consistent with the principle of a state governed by law that upholds religious freedom.