Kontekstualisasi Kebijakan Zakat Umar bin Abdul Aziz dalam Perzakatan dan Pengentasan Kemiskinan di Indonesia

This research aimed to know the concept of zakat policy of Umar Bin Abdul Aziz in the object of zakat, zakat collection, and its distribution; and the its relevance to zakat implementation in Indonesia. This study employed qualitative method with content analysis, and its approach was juridical, philosophical, and sociological. Research data sources included primary data in the form of results from interviewing zakat experts, and secondary data were books, jounals, and others. Research results show that : (1) Umar Bin Abdul Aziz’s policy in terms of zakat management can be classified into two parts; first, Umar's policy on addition of zakat objects including employee salaries, re-found lost assets, and several types of agricultural and fishery products; second, Umar's policy in terms of zakat, either regulatory reformation, concept of centralized management, or strict and anti-corruption regulations; (2) in the context of zakat in Indonesia, several policies of Umar Bin Abdul Aziz had been stated in Law number 23 year 2011 concerning zakat management which among them is integrated zakat management as an instrument in alleviating poverty in Indonesia; and (3) Umar bin Abdul Aziz's policy in zakat has relevance to a number of zakat practices in Indonesia such as zakat of profession, corporation, property, as well as assets and other developing businesses, and the allocation of zakat funds for educational scholarships and assistance for survivors of natural disasters. This research recommends that maximizing the collection of zakat funds can be done with rules and sanctions that take hold of those who violate zakat management regulation.