Realisasi Zakat Sebagai Sumber Pendapatan Asli Daerah di Propinsi Aceh
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Abstract
Original Regional Revenue (PAD) originating from zakat actually has great potential to be utilized by the regions if it is managed properly and optimally. This new fiscal resource can help solve regional problems such as poverty and unemployment. This study aims to see concretely how the management of zakat as PAD and tries to explore what factors are the obstacles to managing Zakat as PAD by Baitulmal Aceh based on Qanun Number 10 of 2018. In-depth interviews were conducted with 15 informants in Baitulmal Aceh who were selected using the method purposive sampling. While the data analysis uses the Miles and Huberman interactive model. The results show that there are different views in responding to the implementation of zakat as PAD. The first response is supportive because it is in accordance with the specificities of Aceh Province as regulated in Act no. 11 of 2006 concerning the Government of Aceh. Another response was refused because it could be burdensome for Muslims if two obligations were to pay at once to pay taxes and zakat. The zakat policy as PAD itself still creates multiple interpretations so that it becomes an obstacle in its implementation. Apart from the facts in the field that shows the contribution of zakat in local revenue is still relatively small.
(Pendapatan Asli Daerah (PAD) bersumber dari zakat sejatinya memiliki potensi besar untuk dimanfaatkan oleh daerah jika dikelola secara baik dan optimal. Sumber fiskal baru ini dapat membantu menyelesaikan permasalahan daerah seperti kemiskinan dan pengangguran. Studi ini bertujuan melihat secara konkret bagaimana pengelolaan zakat sebagai PAD dan berusaha mengeksplorasi faktor apa saja yang menjadi kendala pengelolaan Zakat sebagai PAD oleh Baitulmal Aceh berdasarkan Qanun Nomor 10 Tahun 2018. In-depth Interview dilakukan terhadap 15 orang informan di Baitulmal Aceh yang dipilih menggunakan metode purposive sampling. Sedangkan analisis data menggunakan model interaktif Miles and Huberman. Hasil menunjukkan ada perbedaan pandangan dalam merespon implementasi zakat sebagai PAD. Tanggapan pertama mendukung karena sesuai dengan kekhususan Provinsi Aceh yang diatur dalam Undang-Undang No. 11 Tahun 2006 Tentang Pemerintahan Aceh. Tanggapan lainnya menolak karena dapat memberatkan umat Islam jika dibebankan dua kewajiban sekaligus untuk membayar pajak dan zakat. Kebijakan zakat sebagai PAD sendiri masih menimbulkan multi tafsir sehingga menjadi kendala dalam pelaksanaannya. Selain fakta lapangan yang menunjukkan kontribusi zakat dalam pendapatan asli daerah masih relative kecil.)
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