MULYADI (2013) ANCAMAN PIDANA DALAM PENGELOLAAN ZAKAT (Analisis Terhadap Undang-Undang No. 38 Tahun 1999). Thesis thesis, Universitas Islam Negeri Sultan Syarif Kasim Riau.

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Abstract

Zakat be understood as a religious mahdhah which dimensionless of social. For people which have been achieve level of property ownership certain it must issue a treasure, not to offerings or tribute instead given to fellow human beings. Zakat aims to realize the benefit of humans, well for the owner of treasure let alone the recipients, in order to life becomes harmonious, desire committed a crime robbery, theft, and murder because of jealousy and envy against the owner of treasure to be lost. Because, man can not live alone in this vast world, must work together and complement each other, exchanging benefits. Since the days of from the prophet peace be upon him. Until the time zakat componions are controlled by state power for the purpose of zakat materialized be optimally. Because, without pressure from the government, only relied to consciousness of the treasure owner to issue their zakat, the number of people who tithe not reach one percent of the amount required to tithe. Similarly, in Indonesia, the world’s larges Muslim country, was born U.U No. 38 Year 1999 on the implementation of zakat projected for optimization of zakat, only after doing research it can be concluded that this legislation does not reflecting seriousness of the government as the manufacturer to withdraw zakat as seriousness to collecting taxes. This is evidenced by the absence of one verse which governing people compulsory alms, much less criminal sanctions if it does not obey him, whereas people who tithe is an important element in the implementation of zakat.. This research aims to find the best concept of implementation of zakat in Indonesia thorough analysis of U.U No. 38 Year 1999. This type of thesis research is the library research (library research) is being written as a reference source to analyzing of data and interesting conclusions. Which became the primary data in this research is law No. 38 Year 1999 which issued by the the government of Republic of Indonesia as well as books and documents relating to it. While secondary data is numerous books relating to it. While secondary data is numerous books and books relating to zakat and implementation. All data collected then at conclusion pull. Techniques of data analysis, with sociological and historical approach. Because, this research deals with the past and are associated with religious Indonesian society. At the end of discussion it is suggested that there are efforts to revamp this law in a comprehensive and holistic, because the law is very much needed in Indonesia.

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