Puskas Working Paper Series has been created to quickly disseminate the findings of the work in progress and share ideas on the issues related to theoretical and practical development of Zakat so as to encourage exchange of thoughts. The presentations of pape​​​​rs in this series may not be fully polished. The papers carry the names of the authors and should be accordingly cited. The views expressed in these papers are those of the authors and do not necessarily reflect the views of The National Board of Zakat (BAZNAS) The Republic of Indonesia.