Implementation of the Policy for Civil Servants’ Income Zakat in Aceh Province, Indonesia

Titin Fatimah, Heru Susetyo

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


The implementation and utilization of zakat in Indonesia is in line with the government’s purposes to create an equal distribution wealth, promote social welfare, and diminish poverty. The mandatory edict to pay zakat is based on Sharia and it is legalized in the form of Law No. 38 of 1999, amended by Law No. 23 of 2011 on the management of zakat. Law No. 23 of 2011 does not specifically regulate zakat from civil servants’ income. Nevertheless, a number of local governments have issued regulations or policies that instruct civil servants to pay their zakat by deductions of 2.5%, the prescribed amount of zakat contribution, from their salaries. This policy has caused disagreement in Muslim communities. There are diverse arguments on the policy of salary deduction in several provinces of Indonesia. The purpose of this research is to explain the civil servant’ income zakat policy in Aceh Province. This chapter also discusses the procedural execution of the income zakat for public servants in Aceh Province, which has different legal rules from other regions in Indonesia. The findings show that there is wide support for implementing and supporting similar programs in other provinces.

Original languageEnglish
Title of host publicationChallenges of Law and Governance in Indonesia in the Disruptive Era II
PublisherNova Science Publishers, Inc.
Number of pages16
ISBN (Electronic)9781536193541
ISBN (Print)9781536191301
Publication statusPublished - 1 Jan 2021


  • Civil servants
  • Income
  • Income zakat
  • Law


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