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All Journal Jurnal Akta Tribakti: jurnal pemikiran keIslaman Legal Standing : Jurnal Ilmu Hukum TAHKIM Unes Law Review PALAR (Pakuan Law review) Jurnal Review Pendidikan dan Pengajaran (JRPP) LEGAL BRIEF Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Syarah: Jurnal Hukum Islam dan Ekonomi QANUN: Journal of Islamic Laws and Studies Asas wa Tandhim: Jurnal Hukum, Pendidikan, dan Sosial Keagamaan Kultura: Jurnal Ilmu Sosial dan Humaniora Riwayat: Educational Journal of History and Humanities IIJSE Tribakti: Jurnal Pemikiran Keislaman IRSYADUNA: Jurnal Kemahasiswaan
Harahap, Mhd Yadi
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : Jurnal Akta

 1 
Controversy over the Obligation of Professional Zakat for Civil Servants from the Perspective of Maqashid Syariah Ali, Muhammad; Pagar, Pagar; Harahap, Mhd Yadi
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.51393

Abstract

The discourse on the obligation of professional zakat for civil servants continues to be a hot topic of debate in Indonesia, both from the perspective of government regulations and contemporary fiqh discourse. This study aims to analyse the roots of the controversy surrounding the obligation of professional zakat for ASN and review it through the lens of Maqashid Syariah. The main focus of this study is to evaluate whether the policy of automatically deducting ASN salaries for zakat is in line with the basic objectives of sharia, namely to realise maslahah (benefit) and reject mafsadah (harm). The research method used is qualitative with a library research approach. Primary data is sourced from MUI Fatwa Number 3 of 2003 concerning Income Zakat and related government regulations, while secondary data is obtained from classical and contemporary literature on professional zakat. The results of the study show that the controversy arises from differences of opinion regarding the qiyas (analogy) used; whether professional zakat is analogous to gold zakat (due to the nature of the property) or agricultural zakat (due to the harvest time). On the one hand, those who require it argue that professional zakat is a form of social justice. On the other hand, those who oppose it highlight the legal uncertainty regarding the limits of nishab and haul, which have not been agreed upon absolutely in classical texts. Through the perspective of Maqashid Syariah, this study finds that the obligation of professional zakat for civil servants strongly supports the elements of Hifz al-Mal (protection of wealth) on a public scale and Hifz al-Nafs (protection of life) for the mustahik through wealth redistribution. However, its implementation must maintain the principles of voluntariness and transparency so as not to harm the interests of civil servants who have different financial burdens. This study concludes that legal certainty regarding professional zakat requires not only regulatory legitimacy, but also a deep understanding of the objectives of equitable social welfare. Harmonisation between state policy and sharia principles is necessary so that professional zakat is not seen as a double tax burden, but rather as an effective and sustainable instrument for poverty alleviation in Indonesia. 
Co-Authors Ahmad, Upi Sopiah Audyasari, Ruktanti Fuad, Zainul Harahap, Ongku Iqbal, Muhammad Nur Junisa, Elvi Marpaung, Fachrunnisa Windi Muhairir, Mulia Aqsa MUHAMMAD ALI Muhammad Zikri Nabila, Khofifah Nastiya, Tri Nasution, Imam Mashuri Nasution, Liantha Adam Nurasiah Nurasiah Pagar, Pagar Qolbi, Muhammad Dai Sabrian, M Fachri Sugiono, Sukiati Sukiati Sukiati Sukiati Umar Umar Zulkifli Nasution