CD Tesis
Urgensi Pemberian Kewenangan Diskresi Terhadap Amil Zakat Dalam Hukum Administrasi Negara
Zakat is one of the Five Pillars of Islam that every Muslim must fulfill. Zakat is paid by the Muzakki through Amil Zakat and distributed to those who are entitled to receive it. Zakat is one of the potential state revenues outside the State Budget (APBN) to alleviate poverty. the existence of zakat in Indonesia is very helpful for the life of the Indonesian people, especially the Muslim community who currently live in very poor conditions. The implementation of zakat in Indonesia is now able to be carried out optimally with the establishment of the Zakat Management Institution (LPZ), namely the Amil Zakat Agency (BAZNAS) and the Amil Zakat Institute (LAZNAS) which are able to collect, distribute and report zakat results transparently. In the implementation of zakat in Indonesia, it has been regulated in Law Number 23 of 2011 concerning Zakat Management starting from collection, distribution to reporting. Even though it has been regulated in law Number 23 of 2014, its implementation still finds several problems faced by Amil Zakat, especially in the implementation of distribution, for this reason discretion is needed as a solution for Amil Zakat which is protected by a legal umbrella, namely Law Number 30 years 2014 About Government Administration. This type of research is using the juridical normative method, and the data in collecting data consists of primary and secondary data. From the data collected, the authors conducted a qualitative analysis and then concluded that discretion for amil zakat is permissible because it has been clearly and firmly recognized in Law Number 30 of 2014 with considerations for welfare, justice, under certain conditions, matters. it is also a form of optimization of government officials in providing public services
Keywords: zakat, amil zakat, state administrative law
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