This study aims to analyse and formulate: (1) Urgency fatwa in zakat legal reform in Indonesia; (2)
The nature of fatwas and methods of determining the fatwa of Islamic mass organizations; (3) Contributions of fatwas,
against the legal reform of zakat; (4) the zakat reform law in the fatwa of Islamic mass organizations; (5) Application of
zakat law in Indonesian society; (7) Compatibility of zakat legal reform in the fatwa of mass organizations, concerning
zakat management; The theoretical framework used in this research is: Grand Theory, the theory of maqashid alsyari`ah
that the law of ijtihad result must be in accordance with al-syari`s aims. Middle range theory, legal system
theory (legal system), that law is a unity system consisting of elements: substance, structure and culture. Applied theory,
ijtihad theory and theory of law substance. The theory of ijtihad, that new legal product can be formulated through the
process of ijtihad. Theory of legal substance, which the substance of the law must be in harmony with the rules of other
laws either vertically or horizontally.
This research uses analytical descriptive method. While the approach uses a normative juridical approach.
Primary data sources in this study are: fatwa about zakat issued by Majelis Tarjih Muhammadiyah on the Management
of Zakat. The secondary data sources are books for analysing and interpreting primary data.
From the results of the study can be concluded: (1) Fatwa has a very urgent position to answer various
contemporary legal issues about zakat; (2) The fatwa is essentially a legal opinion, conveyed by the 'ulama, established
through the process of ijtihad in response to the matter conveyed to him; (3) The fatwa of mass organizations
contributes significantly to the development of zakat law in Indonesia (4) Zakat legal reform in the fatwa a.l.: zakat
saving, deposits, demand deposits, zakat crops other than rice, zakat fishery, zakat for productive business and zakat
management through investment (5) the zakat reform in Legal a.l.: zakat of legal entity, zakat on money and securities,
forestry, fishery, industry, income and services, and zakat for productive enterprise (article 27); (6) Sociologically, every
Muslim accepts the authority of Islamic law and obeys his shari'at, including the shari'at of zakat, but the degree is
different from each other depending on his piety, in accordance with the theory of credo or shahadah and the nonterritoriality
theory of Shafi'i states, that a Muslim is forever bound to implement Islamic law, wherever he is; (7)
In general, there is an agreement between the zakat reform law, contained in the fatwa of Islamic mass organizations,
in Indonesia.
KEYWORDS: Reform, Legal/Law & Management of Zaka
