ABSTRACT
This chapter discusses the legislative and regulatory process of imposing corporate zakat in Indonesian law. It looks at how corporate zakat became a new social policy area regulated and managed by Indonesia's state. Doing this would allow us to understand better the overarching question of who has the authority to impose the obligation of corporate zakat in Indonesia and what this reveals about the politics of state policy on sharīʿa implementation in Indonesia. It focuses on analyzing the perspectives of zakat management stakeholders (ulama, zakat agents, the government) in this policy area, whether they perceive that corporate zakat should be regulated and whether this is an obligation that the state should impose. It also asks whether state actors share a similar perspective to those of ulama and zakat collector agencies, whether they have concerns of the state authority to enforce religious obligations, and to what extent they are concerned about regulating the transparency and accountability of zakat administration in Indonesia. This chapter presents more subtle political and religious nuances and influences that have shaped the zakat domain's regulatory outcome.
