PERSENTASE ZAKAT MENURUT YUSUF AL-QARADAWI DAN URGENSINYA BAGI PENERAPAN ZAKAT OLEH BAZNAS DI INDONESIA

Gusnam Haris, NIM. 12300016037 (2019) PERSENTASE ZAKAT MENURUT YUSUF AL-QARADAWI DAN URGENSINYA BAGI PENERAPAN ZAKAT OLEH BAZNAS DI INDONESIA. Doctoral thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Yusuf al-Qaradawi with his master piece Fiqh al-Zakah is closely related to BAZNAS, a zakat-management institution, in Indonesia especially after BAZIS DKI –a primordial BAZNAS –requested the Indonesia Translaters Association to translate Fiqh al-Zakah into Indonesian. After being published, the translation entitled Hukum Zakat becomes the main reference in managing zakat in Indonesia. In terms of zakat percentage, however, BAZNAS does not take Yusuf al-Qaradawi into consideration. Yusuf al-Qaradawi offers a dynamic percentage while BAZNAS applies fixed one. This discrepancy underlies the study, al-Qaradawi’s calculations on the percentage of zakat, and its urgency to zakat management conducted by BAZNAS, in the point of view of maqasid asy-syari’ah. Under normative philosophical approach, especially in theory of maqasid asy-syari’ah, primary data covering views from al-Qaradawi and the percentage of zakat determined by BAZNAS Indonesia were analysed qualitatively. The study showed that the dynamic zakat percentage calculation by al-Qaradawi was based on the fact that the policiesissued by the prophet Muhammad (p.b.h.) the leader or chief were always set for the best upon current condition. Consequently, the policies were in one time obligatory in nature, but they were not in another depending on the situation. And this is in line with maqasid asy-syari’ah as syariah is meant for a better life both on earth and after. To BAZNAS, this view is urgent especially to broaden its outlook, to meet the most likely potency of the people’s zakat, to be better positioned of BAZNAS before Indonesian moslem’s view. The writer strengthens the dynamic percentage, and finds three typical dynamism in zakat percentage that the writer sumarizes in the theory of progressive-proportional-limitative (numuw-‘adalah-hudud). Progressive means that zakat is taken from growing wealth and there is a guarantee that the it keeps growing. Proportional means that zakat must be fair without burdening muzakki (those who are obliged) and mustahiq (those who receive). Limitative means that its dynamism

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