KADAR ZAKAT PROFESI MENURUT DIDIN HAFIDHUDDIN DAN JALALUDDIN RAKHMAT DAN URGENSINYA PADA APARATUR SIPIL NEGARA

Mailan Karima, NIM.: 19103060083 (2025) KADAR ZAKAT PROFESI MENURUT DIDIN HAFIDHUDDIN DAN JALALUDDIN RAKHMAT DAN URGENSINYA PADA APARATUR SIPIL NEGARA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat as one of the five pillars of Islam contains two main dimensions, namely ritual and social. During the time of the Prophet, zakat was only limited to gold and silver, livestock, trade, agriculture, and rikaz. Over time, the idea of zakat was charged to people who were professionals, causing debate among mujtahid. Didin Hafidhuddin and Jalaluddin Rakhmat agreed on the procurement of income zakat obligations but differed in terms of the percentage of zakat rates. In Indonesia itself, there are professions that are significant in number, namely ASN. ASN as part of the government has an important role in improving community welfare and reducing social disparities. This type of research is a literature study that refers to primary and secondary sources as well as other sources that have a similar theme. The author uses the Istinba>t} method as a scalpel to explore this research. This research is descriptive-analytical-comparative, namely describing, analyzing and comparing the level of professional zakat according to the views of Didin Hafidhuddin and Jalaluddin Rakhmat to find similarities and differences of opinion between the two. The result of this study is that the background for the difference of opinion between Didin Hafidhuddin and Jalaluddin Rakhmat about the level of professional zakat is the difference in the istinba>t} method in determining the obligatory professional zakat. Didin used T{uruq Ma'nawiyyah in the form of qiya>s syabah which in terms of the level of professional zakat is qiyaskan with currency zakat (gold and silver) so that the idea of a rate of 2.5% or rub'ul usyri emerged. If examined further, Didin did not only use qiya>s (T{uruq Ma'nawiyyah) to determine the obligatory zakat of the profession. Didin used the generality of the texts where in T{uruq Lughawiyyah there is a theory of 'a>m. Unlike Didin, Jalaluddin actually rejected qiya>s for the issue of zakat because it was considered mahd}ah worship that could not be interfered with by humans. Jalaluddin used Surah Al-Anfal verse 41 as a postulate for the obligatory professional zakat. ASN as part of the government is a profession whose wages are fairly stable so that it is believed to be able to cut social gaps through the distribution of zakat. Based on this postulate, Jalaluddin used the concept of khumus (perlima) so that Jalaluddin's version of 20% was born for the percentage of professional zakat rates. Based on the zakat rate offered by Didin Hafidhuddin and Jalaluddin Rakhmat, the appropriate percentage for ASN is the rate carried out from Didin Hafidhuddin's thinking, which is 2.5% or rub'ul usyri.

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