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KESADARAN HUKUM PETANI PERKEBUNAN KELAPA SAWIT DALAM KEWAJIBAN MEMBAYAR ZAKAT MAAL (STUDI DI DESA LEBAK UBAH KECAMATAN SUNGAI TEBELIAN KABUPATEN SINTANG PROVINSI KALIMANTAN BARAT)
Zakat is one of the pillars of Islam that carries social and economic dimensions, and it is obligatory for every Muslim whose wealth has reached the prescribed nisab. Lebak Ubah Village, located in Sungai Tebelian District, Sintang Regency, is predominantly inhabited by palm oil farmers. Palm oil serves as the main source of income for the community and provides relatively stable profits. Therefore, farmers whose income has reached the nisab are religiously obligated to pay zakat maal. However, the community’s understanding and practice of zakat derived from palm oil plantations vary and have not fully aligned with Islamic law. This study is a field research employing a normative-empirical approach. It is a qualitative descriptive study with data collected through in-depth interviews and documentation. The normative approach is used to analyze Islamic legal provisions and regulations concerning zakat maal, while the empirical approach explores the actual level of legal awareness among palm oil farmers in Lebak Ubah Village. The findings indicate that the implementation of zakat maal from palm oil production in Lebak Ubah has not been optimal. Some farmers pay zakat annually during Ramadan or by deducting 2.5% from each harvest, whereas others have not fulfilled this obligation due to limited understanding of nisab, haul, and the distinction between zakat and voluntary charity. The level of legal awareness measured through aspects of knowledge, understanding, attitude, and legal behavior is classified as low to moderate. Moreover, the management of zakat by local religious figures lacks proper documentation, and socialization regarding zakat maal remains insufficient. When compared with Islamic legal principles and the Regulation of the Minister of Religious Affairs of the Republic of Indonesia Number 52 of 2014 on the Procedures for Calculating Zakat Maal, several practices carried out by farmers are not yet fully in accordance with the established guidelines.
FAKULTAS SYARIAH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
KESADARAN HUKUM PETANI PERKEBUNAN KELAPA SAWIT DALAM KEWAJIBAN MEMBAYAR ZAKAT MAAL (STUDI DI DESA LEBAK UBAH KECAMATAN SUNGAI TEBELIAN KABUPATEN SINTANG PROVINSI KALIMANTAN BARAT) (Text)
KESADARAN HUKUM PETANI PERKEBUNAN KELAPA SAWIT DALAM KEWAJIBAN MEMBAYAR ZAKAT MAAL (STUDI DI DESA LEBAK UBAH KECAMATAN SUNGAI TEBELIAN KABUPATEN SINTANG PROVINSI KALIMANTAN BARAT) (Other)
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