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Penguatan Ekonomi Umat Melalui Lembaga Keagamaan

Moch. Khoirul Anwar

Ketua Program Studi Ekonomi Islam Universitas Negeri Surabaya

Prolog

Islam adalah Agama yang Universal. Ajaran-ajarannya mengatur dan membimbing semua aspek kehidupan manusia, baik yang berdimensi vertical maupun yang berdimensi horizontal. Al-Quran sebagai sumber utama ajaran Islam yang di dalamnya berisi aqidah, syariah, sejarah dan etika (moral), mengatur tingkah laku dan tata cara kehidupan manusia, baik sebagai makhluq individu maupun sebagai makhluq social. Universalitas ini tampak jelas terutama dalam aspek muamalah yang sangat luas medan geraknya, bersifat relative dan fleksibel sesuai situasi, kondisi dan domisili. Ini berbeda secara diametral dengan aspek ibadah (formal) yang bersifat absolute-permanen-konsisten dan tak berubah-ubah sebagaimana yang telah diajarkan Rasululloh.

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MODEL PERILAKU KEPATUHAN ZAKAT: SUATU PENDEKATAN TEORI

Zulkifli Daud
Badan Kepegawaian, Pendidikan dan Pelatihan Provinsi Aceh
Sanep Ahmad
Universiti Kebangsaan Malaysia
Aulia Fuad Rahman
Universitas Brawijaya
Email: fuadrahman@yahoo.com

Abstract

Zakah is one of the religious orders that must be complied by every Muslim who had the capacity to do so. The level of such complience was affected by the faith factor. However, if payment of zakah was obliged through the formal institution of zakah collector, as that was applied in several islamic countries, then the zakah complience is now becomes the obedience against the formal institution of zakah collector. Therefore, the management of zakah institution, collecting efficiency and several other factors that were connected with the services given by zakah institution influenced the level of zakah complience. The study aimed at forming the zakah complience model of the formal institution of zakah collector. The model was formed based on the tax compliance model by adding several important factors that influenced the obedience of zakah payment. The availability of zakah complience model will benefit to facilitate research concerning the empirically test of zakah complience and evasion to the formal institution of zakah collector.

Key words: Zakah complience model, tax complience model, formal institution of zakah collector, islamic values. 

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