KERAGAMAN HUKUM ZAKAT PROFESI: KAJIAN KOMPARATIF FATWA MAJELIS TARJIH MUHAMMADIYAH DENGAN DEWAN HISBAH PERSIS

Aditya Ilham Pratama, S.H., NIM.: 23203011172 (2025) KERAGAMAN HUKUM ZAKAT PROFESI: KAJIAN KOMPARATIF FATWA MAJELIS TARJIH MUHAMMADIYAH DENGAN DEWAN HISBAH PERSIS. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The emergence of professional zakat as part of the diversity of views among Islamic scholars and organizations in Indonesia. In the context of rapid modernization and economic development, various new professions have emerged, giving rise to the need for interpretations of professional zakat law that are relevant to the current conditions of the Muslim community. The differences in views between the Tarjih Council of Muhammadiyah and the Hisbah Council of the Islamic Union (Persis) in determining the law of professional zakat illustrate the diversity in the application of the istinbāṭ al-ḥukm method and the way of understanding the nash to answer the issue of zakat in modern professions. This phenomenon shows that Islamic legal ijtihad continues to evolve to adapt to the socio-economic realities of the community. This research is classified as normative research with a normative juridical approach. The research method used in this study is comparative analysis and is analyzed through the theory of istinbāṭ law with three main approaches, namely bayānī, taʻlīlī, and istișlāhī. The data used consists of primary sources such as the fatwa of the Muhammadiyah Tarjih Council and the Persis Hisbah Council, the Indonesian Ulema Council Fatwa Number 3 of 2003, and Law Number 23 of 2011 concerning Zakat Management. Secondary data was obtained from books, scientific journals, and literature on professional zakat law. The purpose of this study is to examine the role of the istinbāṭ method of law in determining professional zakat by both institutions and to answer and explain the ideal concept of professional zakat for the needs of Muslims today. The results of the study show that the Muhammadiyah Tarjih Council uses the bayānī, taʻlīlī, and istișlāhī methods using ijtihad qiyās on gold zakat in determining professional zakat at 2.5% of income that reaches the niṣāb of 85 grams of gold. Meanwhile, the Persis Hisbah Council uses the bayānī method based on nash arguments, assessing that professional zakat is not obligatory, but requires infaq as a form of social responsibility. The Tarjih Council uses a contextual approach by emphasizing benefit and the value of justice, while the Hisbah Council is more cautious in determining the law of professional zakat and tends to emphasize the nash aspect. The ideal concept of professional zakat today is to pay attention to the principles of justice, benefit, transparent management of zakat institutions, combining textual (nash) and contextual (reality) aspects, in order to realize the welfare and awareness of zakat among Muslims. Thus, professional zakat is not only a form of worship, but also an instrument of economic equality and empowerment of Muslims in a just manner.

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