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1999
Undang-undang (UU) NO. 38, LN. 1999/ No. 164, TLN NO. 3885, LL SETNEG : 8 HLM
Undang-undang (UU) TENTANG Pengelolaan Zakat
ABSTRAK:	\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 23 September 1999. \n \n

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Undang-Undang Nomor 38 Tahun 1999 tentang Pengelolaan Zakat bertujuan untuk meningkatkan kesejahteraan masyarakat dan keadilan sosial melalui pengelolaan zakat yang efektif dan efisien. Latar belakangnya adalah bahwa zakat merupakan kewajiban bagi umat Islam yang mampu dan memiliki potensi besar untuk mewujudkan kesejahteraan rakyat.

Ketentuan Substansial:

Undang-undang ini mengatur pembentukan badan amil zakat oleh pemerintah di berbagai tingkatan (nasional, provinsi, kabupaten/kota, kecamatan) yang bertugas mengumpulkan, mendistribusikan, dan mendayagunakan zakat. Lembaga amil zakat yang dibentuk masyarakat juga diatur dan dilindungi oleh pemerintah. Pengumpulan zakat meliputi zakat mal dan zakat fitrah, dengan jenis harta yang dikenai zakat meliputi emas, perak, uang, perdagangan, pertanian, pertambangan, peternakan, pendapatan, jasa, dan rikaz. Muzakki (wajib zakat) melakukan penghitungan sendiri, namun dapat meminta bantuan kepada badan amil zakat. Zakat yang dibayarkan dapat dikurangkan dari laba/pendapatan sisa kena pajak.

Pendayagunaan zakat diprioritaskan untuk mustahiq (penerima zakat) sesuai ketentuan agama dan dapat dimanfaatkan untuk usaha produktif. Pengawasan dilakukan oleh unsur pengawas di badan amil zakat, dan masyarakat juga dapat berperan serta dalam pengawasan. Badan amil zakat wajib memberikan laporan tahunan kepada DPR/DPRD sesuai tingkatannya.

","transitional_provisions","1. Semua peraturan perundang-undangan yang mengatur pengelolaan zakat masih tetap berlaku sepanjang tidak bertentangan dan/atau belum diganti dengan peraturan yang baru berdasarkan Undang-undang ini.\n2. Selambat-lambatnya dua tahun sejak diundangkannya undang-undang ini, setiap organisasi pengelolaan zakat yang telah ada wajib menyesuaikan menurut ketentuan Undang-undang ini.","sanctions","1. Setiap pengelola zakat yang karena kelalaiannya tidak mencatat atau mencatat dengan tidak benar harta zakat, infaq, shadaqah, hibah, wasiat, waris, dan kafarat diancam dengan hukuman kurungan selama-lamanya tiga bulan dan/atau denda sebanyak-banyaknya Rp 30.000.000,00 (tiga puluh juta rupiah).\n2. Setiap petugas badan amil zakat dan petugas lembaga amil zakat yang melakukan tindak pidana kejahatan dikenai sanksi sesuai dengan peraturan perundang-undangan yang berlaku.","revoked_by",[88],{"_89":90,"_91":92,"_32":93},"text","UU No. 23 Tahun 2011tentangPengelolaan Zakat","link","https://peraturan.bpk.go.id/Details/39267/uu-no-23-tahun-2011","88c1a03d-a1f0-448c-8b1b-5c769c72a721","partially_revoked_by","revokes","amended_by","amends","constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

LAW OF THE REPUBLIC OF INDONESIA
NUMBER 38 OF 1999
CONCERNING
ZAKAT MANAGEMENT

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that the Republic of Indonesia guarantees the freedom of every resident to worship according to their respective religions;
that the fulfillment of zakat is an obligation for Indonesian Muslims who are capable, and the proceeds from zakat collection are a potential source of funds for efforts to realize people's welfare;
that zakat is a religious institution to realize social justice for all Indonesian people by paying attention to underprivileged communities;
that efforts to improve the zakat management system need to be continuously improved so that the implementation of zakat is more successful and efficient and can be accounted for;
that based on the matters in points a, b, c, and d, it is necessary to form a Law concerning Zakat Management;

In view of:

Article 5 paragraph (1), Article 20 paragraph (1), Article 29, and Article 34 of the 1945 Constitution;
Decree of the People's Consultative Assembly Number X/MPR/1998 concerning the Main Points of Development Reform in the context of Saving and Normalizing National Life as State Policy;
Law Number 7 of 1989 concerning Religious Courts (State Gazette of the Republic of Indonesia Year 1989 Number 49, Supplement to the State Gazette Number 3400);
Law Number 22 of 1999 concerning Regional Government (State Gazette of the Republic of Indonesia Year 1999 Number 60; Supplement to the State Gazette Number 3839);

With the approval of THE HOUSE OF REPRESENTATIVES OF THE REPUBLIC OF INDONESIA

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