PENGELOLAAN ZAKAT PENDAPATAN DI UPZ KANWIL KEMENAG DAERAH ISTIMEWA YOGYAKARTA

Hunafa, NIM.: 19103080003 (2023) PENGELOLAAN ZAKAT PENDAPATAN DI UPZ KANWIL KEMENAG DAERAH ISTIMEWA YOGYAKARTA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Payment of zakat is an obligation in Islam and zakat is one of the pillars of Islam. Indonesia has great potential in terms of collecting zakat. Zakat income is one of the great potentials. Income zakat is the ijtihad of contemporary scholars, income zakat is defined as zakat that collects from each particular job or skill. A Muslim is obliged to issue income zakat / professional zakat if he has fulfilled the terms and conditions of zakat. This study aims to analyse the management of zakat income and the implementation of the Minister of Religious Affairs Regulation Number 31 of 2019 at the UPZ Regional Office of the Ministry of Religion of the Special Region of Yogyakarta. This type of research is field research with a juridical-empirical approach. The theoretical framework chosen is income zakat / professional zakat, Minister of Religious Affairs Regulation Number 31 of 2019, and law implementation theory in the data collection method using interview and observation methods. The results showed that in managing zakat income, UPZ Regional Office of the Ministry of Religion DIY in addition to collecting zakat income also provided assistance in the distribution of zakat funds, zakat funds managed by UPZ Regional Office of the Ministry of Religion DIY amounted to 60% of the zakat funds collected, as for the distribution program based on the CTR formed. Based on the Circular Letter of the Head of the Yogyakarta Ministry of Religion which appeals to all civil servants within the Yogyakarta Ministry of Religion Regional Office to be obliged to pay income zakat based on basic salary and performance allowance whose calculation refers directly to PMA Number 31 of 2019 or MUI Fatwa Number 3 of 2003. With the qiyas approach of agricultural zakat.

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