Legal Fiction of Corporate Zakat: Ontological Paradox and Functional Hypocrisy in Islamic Financial Reporting
DOI:
https://doi.org/10.46781/aqzh5z31Keywords:
Corporate Zakat, AAOIFI, Legal Hypocrisy, Institutional Facts, Sharia Financial Reporting, Shakhṣiyyah I'tibāriyyahAbstract
Studi ini bertujuan untuk meneliti paradoks ontologis dan inkonsistensi sistemik dari status korporasi sebagai subjek hukum zakat (muzakkī) dalam yurisprudensi Islam kontemporer. Dengan mengadopsi paradigma interpretatif kritis dan desain abduktif, studi ini mensintesis genealogi Foucauldian, "Fakta Kelembagaan" karya John Searle, "Kemunafikan Hukum" karya Gunther Teubner, dan dekomposisi epistemik dari persamaan akuntansi berbasis zakat AAOIFI FAS 39 untuk mendekonstruksi status korporasi. Terungkap bahwa pengakuan status korporasi sebagai muzakkī adalah fiksi hukum yang tidak koheren. Secara genealogis, korporasi adalah fakta kelembagaan yang tidak memiliki instrumen spiritual prasyarat taklīf, yaitu ʿaql (akal) dan niyyah (niat). Dekomposisi epistemik dari persamaan akuntansi berbasis zakat membuktikan terjadinya paradoks ontologis. Secara formal, korporasi diakui sebagai muzakkī, tetapi secara operasional hanya diperlakukan sebagai agen (wakīl) pemegang saham. Fiksi hukum yang tidak koheren ini diidentifikasi sebagai "kemunafikan hukum," yang dimaksudkan untuk mempertahankan legitimasi agama di tengah pragmatisme ekonomi. Yurisprudensi Islam klasik secara substansial jauh lebih "jujur" dan antisipatif daripada teori hukum modern dalam menanggapi fenomena korporasi. Studi ini menyiratkan bahwa tanpa reformasi ontologis standar zakat korporasi oleh badan-badan global seperti AAOIFI, keuangan Islam berisiko kehilangan kredibilitas publiknya karena formalisme hukum semata. Oleh karena itu, mengadopsi pendekatan terpadu Kerangka kerja interdisipliner sangat penting untuk menyelaraskan realitas operasional dengan keadilan sosial yang substansial.
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