Zakat Sebagai Instrumen Keadilan Sosial : Tinjauan Sosiologis Tentang Undang-Undang No 23 Tahun 2011

Abstract

This article discusses the role of zakat as an instrument in achieving social justice from a sociological perspective. In the context of growing social and economic disparities in modern society, zakat is not only understood as a religious obligation but also as a wealth redistribution mechanism that can strengthen social cohesion and empower the poor. This study uses a literature review method with a qualitative approach to explore the contribution of zakat to social justice, particularly in the sectors of education, health, and poverty alleviation. Through analysis of the roles played by zakat institutions such as BAZNAS and Dompet Dhuafa, it was found that zakat has a significant impact on improving the living standards of mustahik, developing human resources, and reducing social inequality. Furthermore, this article also examines the relevance of Article 22 of Law No. 23 of 2011 regarding tax deductions for muzakki, which demonstrates the synergy between religious obligations and the state's fiscal policy. Thus, zakat holds great potential as a social transformation instrument that is not only charitable in nature but also strategic and sustainable in creating a just and prosperous society.