Regulatory Disharmony in Professional Zakat Governance in Indonesia: A Normative Modeling Approach

Abstract

Ideally, the institutionalization of professional zakat in Indonesia should provide coherent and legally certain governance through synchronization among statutory law, ministerial regulations, religious fatwas, and institutional policies. In reality, regulatory disharmony persists, particularly regarding the deduction basis and timing of zakat payment. This study aims to examine the extent and consequences of normative inconsistencies in professional zakat governance and to propose a structured synchronization framework. Using a normative juridical approach combined with regulatory mapping and scenario-based normative modeling, the study analyzes publicly available legal documents and national income statistics. The findings reveal vertical, horizontal, and operational inconsistencies in professional zakat regulation. Scenario modeling demonstrates that differences between gross-based and net-based calculation methods produce obligation divergences of 15–100% across income brackets, while muzakki classification shifts particularly among lower-income earners. These inconsistencies may therefore generate materially different legal outcomes and disproportionately affect economically vulnerable groups. The study contributes theoretically by integrating legal hierarchy and legal pluralism into a regulatory coherence framework and practically by proposing harmonized deduction standards to strengthen legal certainty and distributive justice in Indonesia’s professional zakat governance.