The Legacy of Umar bin Abdul Aziz in Indonesia’s Zakat Law

Abstract

This study aims to analyze Umar bin Abdul Aziz's zakat policies and compare them with zakat regulations in Indonesia. Adopting a qualitative approach through a literature review, the study examines key literature, including Ash-Shalaby's Umar bin Abdul Aziz: Ma'ālim at-Tajdīd wa al-Iṣlāḥ ar-Rāshidī 'alā Minhāj an-Nubuwwah and Indonesian zakat regulations. The findings reveal congruent values between classical and modern zakat policies, along with challenges in technology application and zakat education in Indonesia. Practically, the study underscores the importance of optimizing technology to support transparency and accountability. This research offers contributions to improving zakat regulations in Indonesia.