Analysis of Zakat Collection Realisation and the Gap Over the Last Five Years
Zakat is a vital instrument in the Islamic economy. Beyond being an obligation for eligible Muslims, zakat plays a social and economic role in helping to reduce poverty, improve welfare, and support income equality.
As a country with a large Muslim population, Indonesia possesses immense zakat potential. However, this potential is not yet fully reflected in the amount of zakut successfully collected by zakat management institutions. Consequently, a gap remains between potential and realisation.
Over the last five years, zakat collection has progressed, supported in part by ease of payment through bank transfers, applications, digital wallets, and various online platforms. Nevertheless, digitalisation has not yet been fully capable of closing this gap.
Zakat Potential in Indonesia
Indonesia’s zakat potential stems from various sources, such as zakat on income, trade, corporations, agriculture, and livestock. The magnitude of this potential is influenced not only by the Muslim population size but also by income levels, asset ownership, economic conditions, and public compliance in fulfilling zakat obligations.
Potential and realisation are two different entities. Potential is the estimated amount of zakat that can theoretically be collected based on specific methods, whereas realisation refers to the funds actually successfully collected by zakat institutions. Therefore, differences in calculation methods and data coverage must be considered when comparing the two.
Developments in Zakat Collection Realisation
To observe the development of zakat, it is necessary to use collection data from the last five years sourced from official sources using consistent methods. Data may include collections from BAZNAS, LAZ, and other institutions depending on the research scope.
Progress can be seen through a comparison of annual receipts, collection growth, and the composition of collected funds. One significant change is the increasing use of digital technology in zakat payments.
Digitalisation makes payments easier and can reach a wider population. However, ease of payment must still be supported by trust in institutions, public understanding, and transparency in the management and distribution of funds.
Comparison of Zakat Potential and Realisation
The zakat gap can be calculated using the formula:
Zakat Gap = Zakat Potential − Zakat Collection Realisation
Meanwhile, the realisation rate can be calculated as:
Realisation Rate = (Zakat Collection Realisation ÷ Zakat Potential) × 100%
These calculations can show how much of the zakat potential successfully enters the institutional collection system. However, the difference between potential and realisation cannot be immediately assumed to be unpaid zakat.
This is because some members of the public may pay zakat directly to recipients without going through official institutions. Additionally, potential and realisation data may have differences in period, region, type of zakat, institutional scope, and calculation methods.
Factors Causing the Zakat Gap
Several factors that may cause the gap between zakat potential and realisation include:
Zakat Literacy and Awareness: Some members of the public do not yet fully understand the types of wealth subject to zakat, the nisab (minimum threshold), payment timing, and how to calculate zakat.
Trust in Zakat Institutions: Transparency in financial reports, programme information, and accountability are required to increase public trust in zakat institutions.
Direct Zakat Payments: Some people prefer to give zakat directly to family, neighbours, or those deemed in need, meaning it is not recorded in institutional reports.
Uneven Digitalisation: Access to technology, the ability to use digital services, transaction security, and platform ease of use remain challenges for some segments of the population.
Data Management and Integration: Differences in reporting methods and data coverage across various institutions can make measuring national zakat collection difficult.
Behaviour of Muzakki (Zakat Payers): The decision to pay zakat is influenced by economic capability, religious understanding, habits, social environment, ease of payment, and trust in institutions.
Strategies to Narrow the Zakat Gap
To reduce this gap, it is necessary to increase public literacy regarding zakat, including how to calculate and distribute it. Zakat institutions also need to strengthen transparency and accountability so that the public knows how funds are managed and distributed.
The use of digital technology needs to be continuously developed through easy, secure, and transparent payment services. Furthermore, a data-driven approach can be used to map potential muzakki, high-potential regions, and public payment patterns.
Cooperation between the government, BAZNAS, LAZ, financial institutions, corporations, and digital platforms is also essential to building a more integrated zakat ecosystem.
Conclusion
Indonesia has great zakat potential, but this is not yet fully reflected in the amount of zakat successfully collected by management institutions. Developments in digital technology provide opportunities to increase collection, but various factors causing the gap still exist.
The gap does not always mean that the public is not paying zakat, as some zakat may be distributed directly to recipients. Differences in potential calculation methods and data coverage must also be considered.
Therefore, increasing zakat literacy, institutional transparency, developing digital services, improving data, and fostering cooperation between parties are necessary so that zakat potential can be utilised more optimally to support community welfare.