Zakat on Crypto Assets in Indonesia: Contemporary Fiqh, Post-P2SK Regulation, and a Governance Proposal for BAZNAS
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Abstract
This article examines zakat on crypto assets in Indonesia by separating three questions that are often conflated: recognition under positive law, characterization as property (māliyyah) in Islamic jurisprudence, and the operational design of zakat administration. The study uses doctrinal legal research with statutory and conceptual approaches. The source corpus was updated through 30 September 2026 and gives priority to primary materials: the P2SK Law, OJK regulations, the OJK-Bank Indonesia-Bappebti transfer documents, tax regulations, official decisions or fatwas of MUI, Muhammadiyah, Nahdlatul Ulama, the Perlis State Fatwa Committee, and Egypt's Dar al-Ifta, together with BAZNAS policy documents. The analysis shows that the transfer of digital-financial-asset supervision to OJK does not itself establish a Sharia characterization of crypto as māl. Fatwa positions are also non-uniform: some conditionally recognize crypto assets, while others prohibit specified forms of dealing. The article therefore rejects a universal 2.5 percent formula for every crypto position. Active trading inventory, long-term holdings, stablecoins, and staking rewards require separate analysis of ownership intention, asset characteristics, source of returns, niṣāb, and ḥawl. It proposes “Zakat 4.0” as an author-developed governance model, not an existing nationwide BAZNAS system, emphasizing OJK-licensed intermediaries, KYC/AML-CFT controls, valuation rules, rupiah conversion, custody safeguards, auditability, and Sharia governance. Zakat and tax are treated as distinct obligations; the gross-income deduction follows PP 60/2010 and PMK 254/2010.
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References
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