THE URGENCY OF FIQH ZAKAT FOR BUSINESS ENTITIES IN INDONESIA (JURIDICAL STUDY OF LAW NO. 23 OF 2011 CONCERNING ZAKAT MANAGEMENT)
Keywords:
Fiqh Zakat, Muslim, Business Entity, LawAbstract
This study points to the urgency of the fiqh zakat of business entities in Indonesia which is regulated in Law no. 23 of 2011 concerning Zakat Management. Meanwhile, the purpose of this study is to describe the modern fiqh theory of how the zakat fiqh of business entities in Indonesia is contained in Law no. 23 of 2011 concerning Zakat Management. The research method used is a normative legal study of Law no. 23 of 2011 concerning Zakat Management. The change of people's muzakki to business entities' muzak is a thought that is considered radical in the fiqh of zakat in Indonesia. The change in the meaning of muzaki changes the epistemology of fiqh zakat which has been commonly practiced in people's muzaki to become a legal entity as a legal subject who is charged with tithing. In the theory of fiqh, the individual human being is interpreted as a mukallaf who understands and can carry out the law for the obligations imposed on him. Meanwhile, business entity muzakki can be interpreted as an individual human being as a legal subject who has the ability and ability to carry out the legal burden. A business entity is a legal entity that is attached to a number of rights and obligations that are required to be implemented with the regulations that have been regulated in the legislation. Changes also have criminal consequences for violations and crimes committed by muzaki in their legal burden. Juridically, this regulation has been promulgated by Law Number 23 of 2011 concerning Zakat Management which is explicitly regulated in Article 1 number 5 muzaki.
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