ZAKAT PROFESI BAGI CONTENT CREATOR ENDORSE PLATFORM TIKTOK (PERSPEKTIF YUSUF QARDHAWI DAN PMA NOMOR 31 TAHUN 2019)

Nafi’ah Nur Isnaini, NIM.: 18103080012 (2025) ZAKAT PROFESI BAGI CONTENT CREATOR ENDORSE PLATFORM TIKTOK (PERSPEKTIF YUSUF QARDHAWI DAN PMA NOMOR 31 TAHUN 2019). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study discusses the obligation of professional zakat for content creators who earn revenue through endorsements on the TikTok platform. In the digital economy era, the content creator profession has increasingly become a primary source of income for many. However, awareness regarding the obligation to pay zakat on such income remains relatively low. This research aims to explore the zakat provisions for TikTok content creators from the perspectives of Yusuf Qardhawi and the Regulation of the Minister of Religious Affairs (PMA) Number 31 of 2019. This research employs a qualitative method with a normative and field study approach. Data were obtained through literature review of contemporary Islamic jurisprudence and zakat regulations, as well as interviews with active TikTok content creators. The analysis examines the compatibility of content creator practices with the zakat obligations according to both perspectives. The findings indicate that income from endorsements qualifies as mal mustafad, which is subject to zakat if it meets the nishab and haul thresholds. Yusuf Qardhawi suggests that zakat should be paid upon receiving income without waiting for haul, while PMA Number 31 of 2019 provides administrative guidelines on professional zakat. However, content creators' understanding of income zakat remains limited, so it is necessary to update the regulations governing professional zakat, especially for digital professions.

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