INCONSISTENCY OF LEGAL NORMS FOR THE CRIMINAL ACTION OF ZAKAT AS A SOURCE OF REGIONAL ORIGINAL INCOME IN ACEH

Abstract

This study aims to explain the existence of Aceh Qanun Number 10 of 2018 concerning Baitul Mal as the implementing regulation of Article 180 paragraph (1) letter d, Article 191 paragraph (1), and paragraph (2) of Law Number 11 of 2006 concerning the Government of Aceh. It shows the existence of vertical inconsistencies in Indonesia’s hierarchy of laws and regulations through a statutory and conceptual approach. The object is the arrangement of zakat management as a source of Regional Original Revenue in Law Number 11 of 2006 concerning the Aceh Government and on the “Uqubat Provisions” in Aceh Qanun Number 10 of 2018 concerning Baitul Mal. The results indicate that there was an error or ignorance of the makers of the qanun when compiling the norms of the criminal act of zakat in the “Uqubat Provisions” in Article 157 paragraph (1) as an act of “embezzlement.” This is viewed as a “corruption crime” because the zakat becomes a criminal act of corruption. The implication is legal uncertainty, a violation of the hierarchy of laws and regulations, and legal disorder. This study concludes that the substance regulated in the two regulations is inconsistent following the failure of the Aceh government to adjust the norms set by the Central Government and the absence of preventive supervision on the making of qanuns. The provisions of Article 157 paragraph (1) need to be revised to maintain the harmony/order of the legal building system.