Zakat is one of the pillars of Islam that encompasses both hablumminallah (the relationship between humans and God) and hablumminannas (the relationship among humans). Initially rooted in the domains of Islamic law and jurisprudence, zakat regulations in Indonesia have gradually been incorporated into positive law through the enactment of the Zakat Management Law. These statements formed the opening summary of the dissertation defended by Yulkarnain Harahab during his doctoral examination held on Wednesday (20/1) at the Faculty of Law, Universitas Gadjah Mada.
As the 121st doctoral graduate of the Faculty of Law UGM, Yulkarnain defended his dissertation entitled “Compliance with Zakat Regulations in the Management and Payment of Zakat in the Special Region of Yogyakarta.” In his research, he combined normative juridical and empirical juridical approaches. Data collection was conducted through both library research and field research, while the collected data were analyzed qualitatively.
In his dissertation, Yulkarnain argued that the fundamental principles underlying zakat regulations in Indonesia are the principles of public benefit (maslahah) and justice. He further explained that the existing zakat regulations have generally been complied with by zakat management institutions and agencies in the Special Region of Yogyakarta (DIY). However, the regulations have not yet been fully observed by the Muslim community in the region.
The lecturer from the Department of Islamic Law at the Faculty of Law UGM proposed several recommendations to improve future compliance with zakat regulations. First, he emphasized the need to refine the substance of existing zakat regulations by introducing negative sanctions for individuals obligated to pay zakat who neglect their duties, as well as more attractive positive incentives for those who fulfill their zakat obligations. Second, he recommended conducting systematic zakat education and socialization programs to increase public awareness and understanding of zakat regulations among Muslim communities. (Fardi)
