Strengthening Zakat Regulation through the Siyāsah Māliyah Approach: A Constitutional and Legal Analysis of Indonesia and Malaysia

Abstrak

This study addresses the critical need to strengthen zakat regulation in Indonesia and Malaysia by developing a concrete regulatory model called the Siyāsah Zakat Regulatory Framework (SZRF). Both countries, with significant Muslim populations and distinct constitutional systems, face challenges in ensuring sustainable, accountable, and legally certain zakat governance. The SZRF model integrates constitutional values with Islamic legal principles derived from uṣūl al-fiqh, such maṣlaḥah (public interest), istihsān (juridical preference), and sad al-dharā’i (blocking harmful means), to create a comprehensive framework for zakat administration. This framework delineates clear institutional roles, legal instruments, and governance mechanisms designed to enhance transparency, equity, and sustainability in zakat collection and distribution. Using normative legal analysis, this research demonstrates that implementing the SZRF can harmonize constitutional and Islamic legal norms, providing a robust foundation for modernizing zakat regulation in Muslim-majority countries. The study contributes to comparative Islamic legal scholarship and offers practical guidance for policymakers aiming to improve the governance of Islamic social finance.