The Petitioner and his legal counsel attending the preliminary hearing of case No. 140/PUU-XXIII/2025 on the judicial review of Law No. 23 of 2011 on Zakat Management, Friday (8/22/2025). Photo by MKRI/Bay.
JAKARTA (MKRI) — Arslan Abd Wahab, a retired state civil apparatus who had served as Head of the Financial Agency of Central Aceh Regency from 2022 to 2024, filed a material judicial review of Article 44 of Law No. 23 of 2011 on Zakat Management (Zakat Management Law) against Article 18B paragraph (1) in conjunction with Article 28D paragraph (1) of the 1945 Constitution with the Constitutional Court. The preliminary hearing of case No. 140/PUU-XXIII/2025 was presided over by Constitutional Justice Arief Hidayat on Friday, August 22, 2025, in the panel courtroom of the Court.
At the hearing, the Petitioner’s legal counsel, Zulkifli, argued that the enforcement of the article in question had harmed his client in managing the finances of Central Aceh Regency, which, under its special autonomy, is bound to the provisions of Law No. 11 of 2006 on the Governance of Aceh. He explained that the Petitioner was authorized to manage and regulate the Regency’s expenditure cash flow, particularly the transfer of account books sourced from the region’s locally generated revenue (PAD).
Consequently, the Petitioner was obliged to make timely payments for expenditures sourced from the Special Allocation Fund (DAK) in 2022 no later than December 31, 2022. Otherwise, the Central Government would discontinue transferring the following year’s Special Allocation Fund to the Regency.
As a result, the Petitioner, in his capacity as the official responsible for managing the expenditure cash flow of Central Aceh Regency, where zakat revenue is categorized as PAD, was convicted by the Takengon District Court Decision No. 74/Pid.Sus/2024/PN Tkn with a sentence of three months’ imprisonment without detention. This was followed by the Banda Aceh High Court Decision No. 543/Pid.Sus/2024/PT BNA, which sentenced him to one year’s imprisonment without detention, and the Supreme Court Decision No. 5381 K/Pid.Sus/2025, which rejected both the Petitioner’s and the Public Prosecutor’s cassation appeals.
Zulkifli further stressed that the lack of legal certainty in interpreting the provision could expose all heads of financial agencies and treasurers of regencies/municipalities in Aceh, as well as the head of the provincial financial agency and treasurers of the Aceh Provincial Government, or all budget teams in the regencies/municipalities and the province, to potential prosecution, indictment, or conviction. This includes the Petitioner himself, who is currently facing charges and/or has been convicted in connection with the management of locally generated revenue (zakat).
The Petitioner, through his petitum, requested that the Court declare Article 44 of the Zakat Management Law unconstitutional unless interpreted to mean that “upon the enactment of this Law, all statutory laws and regulations concerning zakat management and the implementing regulations of Law No. 38 of 1999 on Zakat Management shall remain in force insofar as they are not in conflict with this Law, except in the Province of Aceh.”
Petitioner’s Losses
Constitutional Justice Enny Nurbaningsih advised the Petitioner to refine the petition’s structure in line with Constitutional Court Regulation (PMK) No. 7 of 2025 on Procedures for Judicial Review Cases. She emphasized the importance of clarifying that if the Zakat Management Law is excluded, it essentially means that the Petitioner is requesting that the law not apply in Aceh.
“Since there is already a decision with permanent legal force, the question arises whether the real problem lies in the Zakat Management Law or the Governance of Aceh Law. If it concerns your legal standing, explain what your losses are under the Zakat Management Law. Your explanation so far has been grounded in the Governance of Aceh Law,” Justice Enny stated.
Meanwhile, Constitutional Justice Anwar Usman urged the Petitioner to further elaborate on his constitutional losses as a result of the enforcement of the contested provision. “Please provide a more comprehensive elaboration of your constitutional losses,” Justice Anwar stressed.
Similarly, Constitutional Justice Arief Hidayat pointed out that the contested provision is intertwined with the legal framework governing Aceh. “Is this truly the law being reviewed, or are there other laws that should also be considered?” Justice Arief asked.
Before adjourning the session, Justice Arief announced that the Petitioner was granted 14 days to revise the petition, with the revision to be submitted to the Court’s Registrar’s Office by Thursday, September 4, 2025. The Court will then schedule a follow-up hearing to hear the revised petition.
Author: Sri Pujianti
Editor: N. Rosi
Translator: Yuanna Sisilia
Also read: Petition for Case No. 140/PUU-XXIII/2025
Disclaimer: The original version of the news is in Indonesian. In case of any differences between the English and the Indonesian versions, the Indonesian version will prevail.
Friday, August 22, 2025 | 13:40 WIB 201