Yuni Sudarwati, Nidya Waras Sayekti
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The Amendment to The Law Number 38 of 1999 on Management of Zakat
being discussed by Parliament today. The discussion looks contestation
between civil society and the state, which there is the tendency of
governments who want to take the role of the management of alms from
the public and civil society that sustain the management of zakat in order
not to be taken by the government. This paper is intended to identify a
centralized system that will be applied in a change of Act No. 38 of 1999
concerning the management of zakat. The conclusion that can be given to
the implementation of centralized management system of zakat, infaq, and
shodaqoh is centralization allows coordination both in fundraising and
spreading. So expect more maximum utilization. But there must be clear
separation of roles between, the government and the private sector in the
management of zakat, infaq, and shodaqoh. The government acts as
regulator and supervisor. While zakat management institutions
strengthened its position by being given a wider latitude for economic
improvement and community welfare.



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Dokumen Resmi

Undang-Undang Nomor 38 Tahun 1999 tentang Pengelolaan Zakat

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Tambahan Lembaran Negara Republik Indonesia Nomor 3885).

Undang-Undang Nomor 17 Tahun 2000 tentang Perubahan ketiga atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan

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Tambahan Lembaran Negara Republik Indonesia Nomor 3985)

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara

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Tambahan Lembaran Negara Republik Indonesia Nomor 4286).

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