PELAKSANAAN ZAKAT PENJUALAN KARET (STUDI DI DESA BOGATAMA KECAMATAN PENAWARTAMA KABUPATEN TULANG BAWANG)

Gian rifqi ramadhan, NIM.: 18103080039 (2022) PELAKSANAAN ZAKAT PENJUALAN KARET (STUDI DI DESA BOGATAMA KECAMATAN PENAWARTAMA KABUPATEN TULANG BAWANG). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat is a socio-economic pillar of the five pillars of Islam. Zakat is obligatory for every Muslim who has property or wealth that reaches the nisab. Bogatama village is one of the villages in Penawartama sub-district, Tulang Bawang district, where the majority of the community's livelihoods are farmers, especially rubber farmers. Most of the people who become rubber farmers earn quite promising income for each harvest. With the income obtained if collected has reached the nisab, it is necessary to pay zakat from the sale of the rubber. This type of research is a field research with a normative-empirical approach. The nature of this research is descriptive qualitative with data collection methods used by the authors using interviews and documentation. The results showed that the mechanism for implementing zakat on rubber sales carried out by rubber farmers in Bogatama village mostly used the calculation of gross income per harvest minus 2.5% and the deduction for each harvest was stored and issued as zakat mal at the end of Ramadan. The imposition of zakat on rubber sales is qiyad with trade zakat which has a nisab of 85 grams of gold with a haul of 1 year, as well as in the Regulation of the Minister of Religion of the Republic of Indonesia Number 52 of 2014 concerning Terms and Procedures for Calculation of Mal Zakat and Zakat Fitrah and Utilization of Zakat for Productive Business, income is calculated First, until net income is obtained, only 2.5% is deducted for the imposition of trade zakat, therefore the calculation of zakat applied by some rubber farmers is not appropriate.

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