THE DYNAMICS OF CONSTITUTIONAL JUDGES' REASONING IN DESIGNING THE ARCHITECTURE OF ZAKAT MANAGEMENT IN INDONESIA: AN ANALYSIS OF DECISION NUMBER 54/PUU-XXIII/2025 THROUGH THE LENS OF MASLAHAH MURSALAH

Abstract

This study aims to analyze the dynamics of constitutional judges' reasoning in designing the architecture of zakat management in Indonesia through Constitutional Court Decision Number 54/PUU-XXIII/2025, using the perspective of ma?la?ah mursalah as the main analytical tool. The research focuses on the Constitutional Court's legal considerations in restructuring the relationship between the National Zakat Agency (BAZNAS) and the Zakat Institution (LAZ), as well as its implications for the principles of fairness, professionalism, and accountability in national zakat management. This study identifies structural problems in the institutional design of zakat, which concentrates regulatory, operational, and supervisory functions in a single entity, potentially causing constitutional distortions in the checks and balances mechanism and threatening freedom of religion as a constitutional right. The research method used is normative legal research with a legislative approach, a case approach, and a conceptual approach. Primary legal materials include the 1945 Constitution, specifically Article 28D paragraph (1), Article 28E paragraphs (1) and (2), and Article 29 paragraphs (1) and (2), Law Number 23 of 2011 concerning Zakat Management, and Constitutional Court Decision Number 54/PUU-XXIII/2025. The results of the study show that the reasoning of the constitutional judges reflects an effort to balance the role of the state as a facilitator with the principle of non-domination of the state in zakat management. The Court emphasized the need for restructuring of authority so that there is no overlap of functions that is contrary to the principle of separation of powers. From the perspective of ma?la?ah mursalah, this decision contains significant benefits in terms of ?if? al-d?n (protection of religion), ?if? al-m?l (protection of property), distributive justice, and ma?la?ah '?mmah (public interest). The contribution of this research lies in enriching the study of Islamic constitutional law through an integrative analysis of judicial reasoning and the theory of ma?la?ah mursalah. In practical terms, this research provides a normative basis for the development of a co-governance model for participatory, transparent, and equitable zakat management in Indonesia.