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Indonesia as a Muslim majority
country has the opportunity to explore the
potential for raising public funds through the
collection of zakat payments. In the effort to
explore this potential, it has been supported by
Law Number 23 of 2011 concerning
Management of Zakat and Law Number 21 of
2008 concerning Sharia Banking which regulates
among other things Sharia Banking can receive
community zakat payments. Even though it has
been supported by the Regulation, but the
potential to raise public funds through the zakat
sector is far from optimal, compared to the
collection of development funds from the tax
sector. The research uses the normative legal
method that uses several theories including the
theory of economic development triggered by
Max Weber as a prerequisite for the success of
economic development. It needs stability;
Predictability; Fairness; Education; and the
Special Development Ability of the Lawyer. The
theory of justice proposed by John Rawl
regarding justice derived from fairness can be
used as a tool for analyzing how to optimize the
collection of zakat for economic development for
a country with a majority Muslim population.
Thus, economic development does not only come
from collecting taxes, but also from collecting
zakat. The funds originating from Zakat and
Tax will complement each other to be used in
economic development towards a welfare state
for all residents.