1st Edition

Islamic Law and Society in Indonesia Corporate Zakat Norms and Practices in Islamic Banks

By Alfitri Copyright 2022
272 Pages 1 B/W Illustrations
by Routledge

272 Pages 1 B/W Illustrations
by Routledge

272 Pages 1 B/W Illustrations
by Routledge

No corporation is enthusiastic about paying tax, yet Islamic banks in Indonesia voluntarily pay corporate zakat. Why? The book analyzes corporate zakat norms and practices in Indonesia by investigating how Muslim jurists have interpreted sharīʿa of zakat and how these have been imposed through the legislative and regulatory framework. It also presents original case studies based on sociolegal... Read more
List of Tables and Figures; Preface; Acknowledgments; 1 INTRODUCTION; PART I: CONTEXT 2 AUTHORITY AND LEGITIMACY IN QUESTIONS: AN ILLUSTRATIVE EXAMPLE; PART II: LAW IN THE BOOK 3 INTERPRETING CORPORATE ZAKAT: MUI AND ISLAMIC AUTHORITY; 4 IMPOSING CORPORATE ZAKAT: THE POLITICS OF STATE POLICY ON SHARĪʿA IMPLEMENTATION; PART III: LAW IN ACTION 5 COMPLIANCE WITH CORPORATE ZAKAT: SHARĪʿA, LEGAL FICTION, AND POPULAR SUPPORTS; 6 COMPLIANCE WITH CORPORATE ZAKAT: RESPONSES TO BUREAUCRATIZATION OF ZAKAT; 7 COMPLIANCE WITH CORPORATE ZAKAT: ISLAMIC ETHICS AND CORPORATE SOCIAL RESPONSIBILITY PRACTICES; 8 CONCLUSION; Glossary; Acronyms; ANNEX I: Decisions of Ijtima Ulama and their Status; ANNEX II: Corporate Zakat Payment in Dompet Dhuafa 2000 – 2010; ANNEX III: Corporate Zakat Payment in Baznas 2000-2010; Index

Biography

Alfitri is an Associate Professor at the Faculty of Sharīʿa and Law, State Islamic University (UIN) Sultan Aji Muhammad Idris Samarinda, Indonesia. His research focuses on Islamic Law, Law and Society, and Law and Religion in Indonesia.