ZAKAT COLLECTION: POTENTIAL AND REALIZATION IN BAZNAS TULUNGAGUNG REGENCY

Abstrak: Zakat merupakan salah satu rukun Islam yang berperan dalam penanggulangan kemiskinan di Indonesia. Potensi zakat di Indonesia sangat besar, seperti yang terjadi di Kabupaten Tulungagung yang dihimpun oleh Baznas Kabupaten Tulungagung. Besaran potensi tersebut belum sebanding dengan penerimaan dimana total koleksi masih jauh dari potensi yang ada. Tujuan dari penelitian ini adalah untuk menganalisis kesenjangan antara penerimaan dan potensi dari sudut pandang kuantitatif melalui metode statistik. Metode yang digunakan adalah independent sample test yang menunjukkan bahwa penerimaan zakat di Baznas Kabupaten Tulungagung tahun 2010-2020 jauh di bawah potensinya yang hanya mencapai kurang dari 1%. Realisasi penerimaan tertinggi terjadi pada tahun 2018 dan 2016 yang hanya mencapai 0,52% dari PDRB


Introduction
Naskah Zakat is one of the key instruments for the growth and improvement of the people's economy. 1 Zakat as the third pillar of Islam has a strategic role in handling poverty in Indonesia. 2 Through zakat, a person's wealth can grow and increase not only physically but also spiritually, namely the increase in God's blessings in this wealth. 3 The potential for zakat in Indonesia is enormous. Current regulations stipulate zakat as a deduction from taxable income with a potential of 1.57% of Gross Domestic Product (GDP). 4   The still high gap in realization with this potential could be because the ownership of assets in Indonesia is very unequal and is not owned by Muslims. Research related to the temporary realization and potential gap has only arrived at a descriptive qualitative discussion. In this research, the gap between realization and potential in collecting zakat in Baznas Tulungagung regency, especially zakat mal will be discussed with descriptive quantitative analysis to see the statistical significance of the gap.

Potential of Zakat
Bagian Indonesia is a country with the largest total Muslim population as one of the 10 countries in the world with the largest economic power. This also shows the great potential that Indonesia has in various aspects, one of which is in the field of zakat. However, the receipt of zakat in Indonesia is still very small. It is recorded that there are no less than 229 million Muslim population in Indonesia in 2020 with a potential zakat of IDR 230 trillion. From this potential, Baznas recorded that the total zakat revenue has only reached IDR 8 trillion or 3.5% of the total potential. 10 Puskas (centre of strategic studies) Baznas noted that Indonesia's zakat potential is above IDR 200 trillion which is divided into five potential zakat indicators, namely, zakat on agriculture, zakat on deposits, zakat on animal husbandry, zakat on income and zakat for companies. 11 There are several obstacles to the minimum total acceptance of zakat in Indonesia according to Irfan Syauqi Beik, among others, the lack of education and literacy to increase public awareness of the importance of zakat which is not only paying zakat but tithing through official amil institutions. In addition, the existence of regulations related to zakat collection at the central and regional levels also has an impact on the amount of zakat collected. 12

Research Methodology
This research uses secondary data in the form of zakat collection data from Baznas Tulungagung regency from 2010 to 2020 which is obtained from the Financial Report of Baznas Tulungagung regency and Gross Regional Domestic Product (GRDP) Tulungagung regency data from BPS in 2010-2020. The data were analyzed descriptively and quantitatively, which then tested the data normality assumption. This assumption test is used to determine further test statistics to be used, namely, parametric statistics for data that are normally distributed and nonparametric statistics for data that are not normally distributed. 13 Furthermore, hypothesis testing is carried out to determine whether or not there is a difference between the realization of zakat receipts and the existing potential. The following are the stages of data analysis:

Making conclusion
The analysis stages can also be seen in Figure 1. ж Vol. 08, No.02, Oktober 2021 ж

Regency
The first analysis carried out was descriptive data analysis which was used to determine the data description. 14 Table 1 shows that zakat receipts in Tulungagung regency have increased from year to year.
The highest revenue was in 2018 which reached IDR 2.116 billion.
There was a decrease in zakat receipts in 2019 due to the existence of full duty "muzakki" and in 2020 as a result of the Covid-19 pandemic.
The average revenue and potential can be seen in Table 2 where the average revenue is IDR 1.338 billion and the potential is IDR 349.876 billion.   there is no difference between zakat collection and realization there is a difference between zakat collection and realization The test results show a significance value of , which means reject or it can be concluded that statistically there is a gap or difference between the receipt and realization of zakat at Baznas Tulungagung regency in 2010 to 2020. The average zakat receipt at Baznas Tulungagung regency to date is equal to IDR 1,338 billion with zakat potential of IDR 349,876 billion. The small number of receipts is due to the fact that "muzakki" tend to distribute their zakat directly to "mustahik". The existence of other Amil Zakat Institutions (LAZ) is also a small factor in the small amount of the total collection by Baznas Tulungagung regency. This is possible because in addition to distributing directly to "mustahik", there are also "muzakki" who distribute their zakat through other LAZ apart from Baznas Tulungagung regency.

Conclusion
Statistically, the realization of zakat receipts from 2010 to 2020 at Baznas Tulungagung Regency is still far from the existing potential which is still below 1%. The highest revenue realization was in 2018 and 2016 which reached 0.52% of the GRDP of Tulungagung Regency.