The Role of Income Distribution through ZIS in Realising Economic Justice in Indonesia

Authors

  • Siti Kamiliyah Adriani Sunan Ampel State Islamic University, Indonesia
  • Sirajul Arifin Sunan Ampel State Islamic University, Indonesia

DOI:

https://doi.org/10.62730/syaikhuna.v16i01.7704

Keywords:

Income Distribution, Economic Justice, Zakat, Infaq, Sadaqah

Abstract

This study investigates the persistent structural gap between the theoretical potential and realized implementation of Zakat, Infaq, and Sadaqah (ZIS) as Islamic fiscal instruments for equitable income redistribution in Indonesia. Drawing on consolidated national data from the National Zakat Agency (BAZNAS), Indonesia's annual zakat potential is estimated at IDR 327.6 trillion. However, actual ZIS collections consistently fall short: IDR 12.7 trillion in 2020, IDR 14.7 trillion in 2021, IDR 22.2 trillion in 2022, and IDR 28.7 trillion (provisional) in 2023 .  The 2023 realization represents merely 8.8% of total potential, leaving over IDR 298.9 trillion unutilized and signalling systemic inefficiencies in philanthropy governance. Employing a library research methodology that analyzes BAZNAS datasets, BPS poverty metrics, and Islamic economics literature, this study identifies three primary constraints: fragmented institutional coordination between ZIS management and fiscal authorities; deficiencies in public financial literacy regarding contemporary zakat obligations; and inadequate digital infrastructure for transparent distribution.Modelling based on BAZNAS-BPS data indicates that harnessing just 30% of ZIS potential (approximately IDR 98.3 trillion) could significantly reduce Indonesia's Gini coefficient by 0.03 points and alleviate extreme poverty for 4.2 million citizens. This paper concludes by advocating for integrated policy reforms centered on digitalized collection systems, sharia-compliant fiscal integration, and targeted religious education to transform ZIS into an effective redistributive mechanism aligned with the maq??id al-shar??a (higher objectives of Islamic law).

References

Achmad Najih Hasan. (2018). The Qur'an's conception of economic justice (Cet. I). Alauddin University Press.

Ali, T. L. (2020). Income distribution in Islamic perspective. Journal of Islamic Banking and Finance, 1(1).

Ali, M. (2019). The role of Islamic philanthropy in economic development: Case study of Indonesia. Journal of Islamic Economic Research.

Al-Qardawi, Y. (2011). Fiqh al-Zakah: A comparative study of zakah, regulations and philosophy in the light of Quran and Sunnah. Islamic Book Trust

Al-Qur’anul Karim.

al-Sadr, M. B. (1992). Iqtisaduna. Dar al-Ma'arif.

Ascarya, A. (2020). The role of zakah in poverty alleviation and economic stability. Journal of Islamic Economic Studies, 7(2), 101–121.

Asian Development Bank (ADB). (2021). Indonesia: Economic outlook. Manila, Philippines: ADB.

Asutay, M. (2013). Islamic moral economy as the foundation of Islamic finance. Islamic Finance Review.

Badan Amil Zakat Nasional (BAZNAS). (2021). Laporan Tahunan 2020. Jakarta: BAZNAS.

Badan Amil Zakat Nasional (BAZNAS). (2022). Laporan Tahunan 2021. Jakarta: BAZNAS.

Badan Amil Zakat Nasional (BAZNAS). (2023). Laporan Kinerja BAZNAS Tahun 2022. Jakarta: BAZNAS.

Badan Amil Zakat Nasional (BAZNAS). (2024). Laporan Kinerja BAZNAS Tahun 2023 (Provisional). Jakarta: BAZNAS

Chapra, M. U. (2008). The Islamic vision of development in the light of Maqasid al-Shariah. Islamic Research and Training Institute.

Charities Aid Foundation. (2021). World Giving Index 2021. https://cafonline.org

Central Statistics Agency. (2022). Indonesian social statistics. https://bps.go.id

Dompet Dhuafa. (2022). Program report. Jakarta, Indonesia: Dompet Dhuafa.

Great Dictionary of the Indonesian Language. (2005). Ministry of National Education. Jakarta, Indonesia: Balai Pustaka.

Huda, N. (2021). Digitalization of Islamic philanthropy and the role of technology in ZIS management. Journal of Islamic Finance and Economics.

Institute of Demography, Faculty of Economics and Business, University of Indonesia (LD FEB UI). (2021). Research on social involvement in alms activities. https://www.feb.ui.ac.id

Institute for Economic and Social Research (LPEM), University of Indonesia. (2022). SME development study. Jakarta, Indonesia: LPEM UI.

Institute for Research and Community Service (LPPM), Islamic University of Indonesia. (2020). The effect of alms on education and public health. https://www.uii.ac.id

Institute of Social Studies (ISS). (2019). Study on social solidarity and alms. https://iss.nl

International Monetary Fund (IMF). (2020). Fiscal policy and income inequality in emerging markets. https://imf.org

Kahf, M. (1999). The principle of socioeconomic justice in the contemporary fiqh of zakah. Islamic Economic Studies, 6(1), 1–20.

Kuran, T. (2018). The long divergence: How Islamic law held back the Middle East. Princeton University Press.

Malaysia Islamic Religious Council. (2020). Annual zakat distribution report. Kuala Lumpur, Malaysia: MAIC.

M. Ali, & Rahman, A. (2020). The role of zakah in poverty alleviation: Evidence from Indonesia. Journal of Islamic Economics, 14(1), 85–99.

Mardan. (2011). Konsepsi Al-Quran; Kajian Tafsir Tematik. Alauddin University Press.

Ministry of Education and Culture. (2020). Data on education aid recipients. https://kemdikbud.go.id

Ministry of National Education. (2005). Kamus Besar Bahasa Indonesia (4th ed.). Jakarta, Indonesia: Balai Pustaka.

Ministry of Religion of the Republic of Indonesia. (2011). Law No. 23 of 2011 concerning zakat management. https://kemenag.go.id

Ministry of Social Affairs of the Republic of Indonesia. (2021). Corporate CSR report in Indonesia. https://kemensos.go.id

Ministry of Social Affairs of the Republic of Indonesia. (2021). Performance report. Jakarta, Indonesia: Ministry of Social Affairs.

Nasr, S. H. (2006). Islamic science: An illustrated study. World Wisdom.

National Amil Zakat Institute (LAZNAS). (2021). Annual report. Jakarta, Indonesia: LAZNAS. https://laznas.org

National Amil Zakat Agency (BAZNAS). (2022). National zakat performance report. Jakarta, Indonesia: BAZNAS.

Padjadjaran University (Unpad). (2020). Research on alms and household income. https://unpad.ac.id

Pew Research Center. (2019). The future of world religions: Population growth projections, 2010–2050. https://pewresearch.org

Qardawi, Y. (2011). Fiqh al-Zakah: A comparative study of zakah, regulations and philosophy in the light of Quran and Sunnah. Islamic Book Trust.

Rusmadi Rijal. (2023). Distribution patterns of zakat, infak and alms in realizing social welfare. Al-Aqwal: Journal of Islamic Law Studies, 2(1).

Stiglitz, J. E. (2015). The great divide: Unequal societies and what we can do about them. W.W. Norton & Company.

Sukirno, S. (2019). Islamic economics: Theory and application (3rd ed.). Jakarta, Indonesia: Rajawali Press.

Transparency International. (2021). Corruption perceptions index 2021. https://transparency.org

United Nations Development Programme (UNDP). (2021). Human development report. https://undp.org

United Nations Development Programme (UNDP). (2022). Human development report. New York, NY: UNDP.

World Bank. (2021). World development report 2021: Data for better lives. https://doi.org/10.1596/978-1-4648-1604-9

Zakat Foundation. (2021). Economic empowerment program through alms. https://zakatfoundation.org

Downloads

Published

2025-03-30

How to Cite

Adriani, S. K. ., & Arifin , S. . (2025). The Role of Income Distribution through ZIS in Realising Economic Justice in Indonesia . Syaikhuna: Jurnal Pendidikan Dan Pranata Islam, 16(01), 189–197. https://doi.org/10.62730/syaikhuna.v16i01.7704

Issue

Section

Articles

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.