%A NIM.: 20203011043 Yahya Asmu’i
%O Pembimbing: Dr. Gusnam Haris, S.Ag., M.Ag.
%T SINKRONISASI PERATURAN TENTANG PERHITUNGAN ZAKAT PROFESI DALAM PERATURAN PERUNDANG-UNDANGAN INDONESIA
%X Income zakat has been accommodated in Law No. 23 Year 2011 on Zakat Management and the calculation provisions are further regulated by the Minister of Religious Affairs Regulation. The institution that has the duty and function of managing zakat is Badan Amil Zakat Nasional (BAZNAS). n 2024 BAZNAS has issued BAZNAS Decree No. 1 of 2024 concerning the Nisab Value of Zakat on Income and Services in 2024. The provisions for calculating professional zakat in the BAZNAS Decree are different from the provisions in Minister of Religion Regulation No. 31 of 2019, especially regarding the nisab and the object of zakat, where the BAZNAS Decree explicitly states that the object of professional zakat is gross income, and the nisab of professional zakat can be calculated per month. Therefore, the author is interested in studying the harmony and efforts to synchronize the provisions for calculating professional zakat in the BAZNAS Decree with the statutory regulations above.
This research is normative legal research using interview data and literature related to professional zakat and regulatory synchronization. The approach used is a statutory regulation approach with data analysis using deductive techniques and then producing conclusions which are described descriptively analytic.
The result of this study concludes that the provision of income zakat nisab in BAZNAS Decree No. 1 of 2024, which is worth 85 gr of gold or equivalent to Rp.82,312,725.00 /year is in line with the opinion of Yusuf Qardawi, Muhammadiyah, Nahdlatul Ulama and MUI Fatwa. The provision on the rate of zakat of 2.5% is in line with the opinions of Yusuf Qardawi, Didin Hafidhuddin, Muhammadiyah, Nahdlatul Ulama, and MUI Fatwa. The provision on the object of income zakat from gross income and services is in line with the opinions of az-Zuhri and Auza'i, but not in line with the opinions of Yusuf Qardawi, Muhammadiyah, Nahdlatul Ulama, and Fatwa MUI. The stipulation of how to pay zakat when receiving salary is in line with the opinions of the scholars and the MUI fatwa. The synchronization effort made by BAZNAS can be seen through the history of the regulation starting from Decree No.
016/BP/BAZNAS/XII/2015 until the latest Decree No. 1 Year 2024 concerning the Nisab Value of Zakat on Income and Services in 2024. The provisions of income zakat in the latest BAZNAS Decree are in line with and do not contradict higher laws and regulations, especially PMA No. 31 of 2019. The provisions regarding the nisab per month and the object of income zakat from gross income are policy regulations to facilitate the collection of income zakat that deal with concrete issues in the field.
%K Hukum Zakat, Zakat Profesi, Sinkronisasi Peraturan
%D 2024
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib67588