Zakat Nature of Social Security Systems as Positive Law: Indonesia’ Law Perspective

Abstract

The National Social Security System is one form of social protection organized by the Republic of Indonesia in order to guarantee the constitutional rights of the peoples. The National Social Security System as a procedure of maintaining the social security program. Zakat (tithe) is one of the social security system in the perspective of positive legislation in Indonesia. Considering the issues, this study emphasizes the effort to explore the essence of Zakat to find its contribution to the Social Security System in Indonesia, and then the approach used is a conceptual approach. The results shows that the essence of Zakat has three aspects; outer, inner and spiritual aspects. Outer aspect aims to clean or spend a portion of property as the rights of others under the provisions of syariah, obtained lawfully, and it reach amount dan period. Inner aspect aims to purify the soul of miserly and world love, and thus will grow spaciousness in the soul and compassion toward others. Spritual aspect aims to make man as a servant with a true servant. The government and especially for the House of Representatives is expected to encourage against the obligation of Zakat through new legislation. Through new legislation, the role and function of BAZNAS, especially for Amil Zakat (collector) to conduct planning and development in the form of a work program.

Keywords: Zakat, Tithe, Islamic Law, Social Security Systems