The existence of judicial review of Law No. 23 Year 2011 on Zakat Management (UUPZ) filed by the Institute of Amil Zakat (LAZ) still suggests the persistence of conflicts of interest among the various agencies engaged in charity. On the one hand, the development of independent LAZ growing in the last two decades, felt threatened by the articles of the UUPZ. On the other hand there is the National Board of Amil Zakat (BAZNAS) which is a semi-official institution that has the support of Parliament, Government and the Indonesian Ulema Council (MUI). "Pull conflicts of interest cannot be separated from the interests of the potential huge amounts of money in the middle of the growing number of middle class Muslims." It was delivered by Prof. Dr. Azyumardi Azra before the plenary constitutional judges Achmad Sodiki (chairman plenary), Harjono, Muhammad Alim, Maria Farida Indrati, Ahmad Fadlil Sumadi, M. Akil Mochtar, and Hamdan Zoelva, Tuesday (06/11/2012) afternoon held at Plenary Room lt. 2 buildings of the Constitutional Court (MK). Azyumardi asked by the Court to testify as an expert in court for the sixth test case Number 86/PUU-X/2012 Happenings Article 5, Article 6, Article 7, Article 17, Article 18, Article 19, Article 38 and Article 41 of Law No. 23 Year 2011 on Zakat Management (UUPZ). Assembly time is the last trial before the court pronounced the verdict. Azyumardi further explained, the enormous potential of Muslims from various forms of philanthropy, charity, and other such infaq, sadaqah and waqf (Iswaf) increasing the, shall certainly grounded in the principles of good and responsible government, have integrity, transparency, accountability and credibility, both administratively and ethics and morals. "So, the administrative responsibility is not enough, but there must also be ethical considerations and moral or akhlâqul karimah," he explained. In addition, these funds must be used for the greatest interest and of benefit to the people and the nation. In fact it could be to the interests of Muslims in other places, such as the Rohingya, Palestine. Historically and religio-social, gathering, distribution and utilization of zakat and Iswaf almost entirely Muslim community do themselves, either by amyl mosque, the environment, the foundation of preaching and education, social, and by Islamic organizations. Then, since the New Order era, appearing Agency of Infaq Amil Zakat and Sadaqah (BAZIS) which is a semi-government institutions. Iswaf zakat fund management and general formerly in traditional and conventional, both in the collection, distribution, and utilization directly to mustahik (party entitled to receive) Islamic institutions and individuals, regardless of accountability, credibility, and effectiveness of these funds for the empowerment of mustahik. Then came LAZ NGOs engaged in the collection, distribution, and utilization of zakat and Iswaf. -LAZ LAZ non-government advocacy NGOs also became Zakat. Although generally formerly managed conventionally, zakat and Iswaf the backbone for propagation and Islamic educational institutions such as the construction of mosques, mushalla, madrasah, schools, hospitals and clinics, orphanages, nursing homes, strengthening Islamic organizations and activities, da’i. From this perspective, a charity fund and Iswaf very vital and instrumental in maintaining and promoting the existence of Islam and Muslims in this country," said Azyumardi. According to Azyumardi, zakat fund management and Iswaf should remain in the hands of Muslims themselves, as amil zakat based traditional mosques and neighborhoods, Islamic organizations. In this way, Muslims are still able to maintain a rich heritage religious-historical, and while maintaining its independence vis-à-vis the state. Azyumardi also reminded that the management of zakat and Iswaf not controlled by the government because it can cripple the funding source for the interests of people empowerment. "More dangerous centralization and Iswaf zakat funds in the hands of the government, (as) Muslims can make people dependent on the government, which in turn can be co-opted the regime that has its own interests in connection with the Muslims as a whole," Azyumardi warned. Therefore, according to Azyumardi, it needed improvements BAZNAS UUPZ especially regarding authority. BAZNAS should not dominate the entire management of the charity and the enforcement Iswaf restrictions that may make it difficult for the growth and existence of LAZ, both conventional and environmental-based mosques, Islamic organizations, and LAZ / NGO Advocacy Zakat. Ideally BAZNAS in various levels into an institution that plays a role as a catalyst, clearinghouse, and a supervisor for the establishment of a joint venture in the management of an integrated and comprehensive Islamic philanthropy for the greatest benefit of the people and the nation. To note, testing the constitutionality of the material is presented by The Foundation UUPZ Wallet Dhuafa; Yayasan Rumah Zakat Indonesia; Mandiri Orphans Foundation; Foundation Portal Infaq; Social Fund Al Falah Foundation Malang; Institute of Administrative and Empowerment Zakat, Infaq, Shadaqoh and waqf Hope Ummah (LPP- ZISWAF FRAGRANT); Foundation of Hope Dhuafa Banten, Infaq Management Institute (LMI), YPI Bina Mojokerto Madani; Rudi Dwi Setiyanto (Amil Zakat); Arif Rahmadi Haryono (Muzakki); Fadlullah (Muzakki), and lastly, Sylviani Abdul Hamid (Muzakki) . UUPZ material tested is Article 5, Article 6, Article 7, Article 17, Article 18, Article 19, Article 38 and Article 41 UUPZ. UUPZ Article 5 states: "(1) To carry out the management of zakat, the Government established BAZNAS. (2) BAZNAS referred to in paragraph (1) based in the capital city of the country. (3) BAZNAS referred to in paragraph (1) is the government agency that is independent structural and responsible to the President through the Minister. "UUPZ Article 6 states:" BAZNAS is the agency authorized to make the task of managing the national charity. "UUPZ Article 7 states: "(1) in carrying out the tasks referred to in Article 6. BAZNAS the following functions: a) planning the collection, distribution, and utilization of zakat, b) implementation of the collection, distribution, and utilization of zakat, c) control of the collection, distribution, and utilization of zakat, and d) reporting and accountability of the management of zakat. (2) In carrying out its duties and functions, BAZNAS can work together with relevant parties in accordance with the provisions of the legislation. (3) Report the results BAZNAS execution of his duty in writing to the President through the Minister and the House of Representatives of the Republic of Indonesia at least 1 (one) time in 1 (one) year. "UUPZ Article 17 states:" To assist in the implementation BAZNAS collection, distribution, and utilization of zakat, the public can form LAZ. "UUPZ Article 18 states:" (1) Establishment of LAZ must obtain permission of the Minister or an official appointed by the Minister. (2) Permit as referred to in paragraph (1) is only granted if it meets the minimum requirements: a) registered as Muslim community organizations that manage education, preaching, and social, b) the form of legal entities, c) a recommendation from the BAZNAS; d) has a Shari’a supervisory e) has the technical ability, administrative, and financial support for its activities; f) non-profit; g) has a program to leverage charity for the welfare of the people, and h) prepared audited financial Shari’a and regularly. "Section 19 UUPZ stated: "LAZ shall report the collection, distribution, and utilization of zakat to BAZNAS audited on a regular basis." UUPZ Article 38 states: "Every person is prohibited from knowingly acting as amil zakat collection, distribution, or utilization of zakat without official permission authorized "UUPZ Article 41 states: Any person who willfully and unlawfully violated the provisions of Article 38 shall be punished with imprisonment for a maximum of 1 (one) year and / or a maximum fine of 50,000,000, 00 (fifty million dollars)." Petitioners argued that Article 38 in conjunction with Article 41 UUPZ has provided the legal basis for the amil zakat criminalizes who does not have permission from the authorities even though amil zakat gets a high confidence of the public. Article 17, Article 18 and Article 19 explicitly subordinate position UUPZ LAZ formation of civil society with the requirements set forth in Article 18 UUPZ. 

Article 18 paragraph (2) letter a discriminatory and can kill more than 300 LAZ existing today. Almost all LAZ foundation is a legal entity. Whereas the provisions of Article 18 require LAZ UUPZ registered as civil society organizations (CBOs). Article 5, Article 6 and Article 7 UUPZ centralize the management of zakat has been in the hands of national governments. This discourages participation LAZ has empower communities and reduce poverty. Article 5 and Article 15 states that UUPZ BAZNAS establishment at the central, provincial and district / city without establishment requirements. In addition, BAZNAS entitled to funding from the state budget and can use some of the funds collected zakat. While LAZ get very tight restriction, did not receive funding from the state budget and is only entitled to receive financing from the right of amil only. 

UUPZ should strengthen the role of the state in providing protection for citizens who pay zakat, maintaining public order to prevent misuse of zakat, the Islamic philanthropic sector to facilitate social change and member incentive for the development of a national charity. But in fact, this is precisely UUPZ break. (Nur Rosihin Ana / mh/Yazid.tr)