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All Journal El-Faqih : Jurnal Pemikiran dan Hukum Islam Jurnal Manajemen Universitas Bung Hatta Jurnal At-Tamwil: Kajian Ekonomi Syariah Wadiah : Jurnal Perbankan Syariah
Muhamad Wildan Fawaid
IAIN KEDIRI
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : El-Faqih : Jurnal Pemikiran dan Hukum Islam

 1 
Omnibus Law dan Pengelolaan Ziswaf di Indonesia Muhamad Wildan Fawaid
El-Faqih : Jurnal Pemikiran dan Hukum Islam Vol 8 No 1 (2022): EL FAQIH
Publisher : Institut Agama Islam (IAI) Faqih Asy'ari Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/faqih.v8i1.322

Abstract

The Ombibus Law (UU Cipta Kerja) was created to facilitate the flow of investment and a healthy entrepreneurial climate in Indonesia, by cutting various kinds of bureaucratic rules that overlap and are mutually counterproductive. The Job Creation Law only focuses on employment and investment and does not clearly emphasize the position of Ziswaf which should be used as other income apart from taxes. The actual Ziswaf potential is far greater than the tax itself. This study uses a descriptive analysis method, with common law legal theory which is trying to be applied in civil law countries. Indonesia should be able to learn from the countries of Malaysia and Singapore which have succeeded in making Ziswaf as another source of income apart from taxes. Even though their country is common law and the population is much less than Indonesia. The government is still looking at the use of cash waqf for investment rather than thinking about uniting all the strengths of LAZ in the Baznas body and managing it professionally. It is not impossible that with such management, Indonesia will achieve its target of 233 trillion zakat potential.
Co-Authors Agus Subandono Ahmad Muhsin Febrianto Dijan Novia Saka Mahammadaree Waeno Muhammad Fasa Ilham Haq