Challenges in the Implementation of Professional Zakat for Civil Servants in Sinjai, South Sulawesi

Abstrak

Professional zakat is a form of contemporary ijtihad (independent reasoning) intended to optimize the function of zakat (obligatory charity) within the context of modern occupations, including among civil servants. Professional zakat is normatively regarded as relevant to the Islamic principle of social justice; yet, its implementation among civil servants continues to face various challenges. This study aims to analyze the challenges on the implementation of professional zakat for civil servants from the perspective of maqāṣid al-sharī’ah (objectives of Islamic law). the study employed an empirical legal approach analyzed through the theory of maqāṣid al-sharī’ah. Data were collected through a literature review of books, statutory regulations, and journal articles, as well as through in-depth interviews with informants, including Badan Amil Zakat Nasional (BAZNAS) administrators, government officials, and muzakki (zakat payers). Findings reveal a number of challenges on its implementation, including differences in fiqh (Islamic jurisprudence) views on the legality of professional zakat, low zakat literacy of civil servants, perceived salary deductions as an administrative coercion, limited trust in zakat management institutions, and lack of synergy between state policies and religious authorities. To this end, from the perspective of maqāṣid al-sharī’ah, such conditions potentially hinder the achievement of zakat objectives in preserving wealth (ḥifẓ al-māl), maintaining social justice, and promoting public welfare (maṣlaḥah ‘āmmah). Therefore, strengthening the implementation of professional zakat for civil servants requires a maqāṣid-based approach that emphasizes education, transparency, and religious awareness, so that zakat shall be understood not merely as a formal obligation but as an ethical instrument for social welfare. The study further discovers other challenges involving regulatory uncertainty at the regional level regarding the implementation of professional zakat for civil servants in Sinjai Regency, suboptimal inter-institutional collaboration, and lack of understanding and trust among muzakki toward the BAZNAS of Sinjai.