State and Islamic Law: A Study of Legal Politics on Zakat as a Tax Deduction in Aceh

Abstract

This study examines zakat (obligatory charity) as a tax deduction in Aceh. Currently, the existing legal rule stipulates that zakat paid by muzakkī (zakat payers) to the National Zakat Board (BAZNAS) and Zakat Official Institution (LAZ) is deducted from taxable income. However, this rule has not been applied since there is no Government Regulation. This empirical legal study used a statutory approach, analyzing the point of view of legal politics theory. This study concludes that the State and Islamic Law in Aceh are closely related to the political context of Indonesian law. The government regulations from the Old Order to the Reform Era related to Islamic Law or Muslims have been greatly influenced by political configurations. When the configuration is democratic, the legal character embraces democratic values and vice versa. As a result, the legal regulations regarding zakat have not yet been enforced due to the strong political configuration. However, referring to the arguments and logic of legal politics that the government is democratic towards the aspirations in Aceh, the Governmental Regulation Draft/Rancangan Peraturan Pemerintah (RPP) for Zakat as Tax Deduction will strengthen the previous legal rule, stipulating zakat as a tax deduction factor. The unification of zakat and taxes in one legal instrument by the government, which has political and structural authority, will be able to realize justice and economic and social welfare of the community as the primary goal of zakat.