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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 sharia of zakat and how these have been imposed through the legislative and regulatory framework. It also presents original case studies based on sociolegal field research on the reception of the new obligations in the Islamic banks that choose to pay - and choose not to pay - what is effectively a new tax.
The book argues that the dynamics of sharia interpretation, imposition, and compliance in Indonesia are too complex to be defined using the binaries of the religious versus the secular, public versus private, or tradition versus modernity. The corporate zakat context has revitalized the existing governance strategy in Islamic legal tradition and created a shared Islamic law vision between Islam and the state. Consequently, this fusion generates a mixed legal and religious consciousness toward corporate zakat.
Addressing broader discussions on Islamic law and modernity, the book will be of interest to academics working on Asian and Comparative Law, sociolegal studies, anthropology of Indonesia, business studies of the Islamic world, Islamic/sharia economics, Islamic law and politics, Islamic legal studies, Muslim society and Islam in Southeast Asia.
Table des matières
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 SHAR A IMPLEMENTATION; PART III: LAW IN ACTION 5 COMPLIANCE WITH CORPORATE ZAKAT: SHAR A, 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
A propos de l'auteur
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.
Résumé
The book analyses corporate zakat norms in Indonesia through Muslim jurists' interpretion & imposition of shari?a& zakat& will interest academics of Asian& Comparative Law, socio-legal studies, anthropology of Indonesia, Islamic business/legal/political/social & SEA studies& shari?a economics.
