HOW THE LEGAL STANDING OF AMIL ZAKAT TIBAN?

Abstract

Purpose: The study was conducted to review the legal status of the formation of AZT, analyze the implications of the AZT for the implementation of zakat law in Indonesia, and discuss the contribution of the AzT in the zakat management process, especially during the Covid-19 pandemic. Design/methodology/data analysis: This type of empirical law research combines normative law research by reviewing laws and related literary sources and empirical legal research conducted by field research on several mosques, schools, and Islamic hostel schools in Semarang City. Data is collected through FGD, documentation, observations, and interviews, then analyzed through improvement, description, and interpretation of data. Findings: The research results show that Amil Zakat Tiban's existence is considered valid if no UPZ (Baznas) or Amil Zakat institutions have had permission from the Office of the Ministry of Religion. Based on supplies, Amil Zakat Tiban is an ad hoc agency that collects and distributes the zakat and reports it transparently. Amil Zakat Tiban is implicit in implementing the Zakat law by providing ease for the community in paying the zakat and reducing the workload of BAZNAS and UPZ, which have flexibility of reach. Although the existence of Amil Zakat Tiban is controversial, he contributed to the management of zakat and its equal distribution to the society that did not get the attention of the Philanthropic Institution, especially to the people who suffered dismissal (PHK) at the time of the Covid-19 pandemic. Originality/value: This study fills gaps in research on zakat, especially studies on the existence of private religious institutions formed by communities with strong local wisdom values, let alone many areas that are not accessible by BAZNAS. Practical implications: The existence of Amil Zakat Tiban is very necessary for the community, both muzaki and mustahik in managing zakat funds, especially during the fasting month (Ramadhan) and Idhul Fitr. Even though its presence has not yet received legal legality, people still trust AZT in distributing their zakat funds.