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All Journal KEADILAN PROGRESIF Jurnal Pranata Hukum International Conference on Law, Business and Governance (ICon-LBG) PACTUM LAW JOURNAL Nizham Journal of Islamic Studies Corruptio Indonesia Private Law Review SUPREMASI Jurnal Hukum Jurnal Hukum Malahayati NEGREI: Academic Journal of Law and Governance AKADEMIK: Jurnal Mahasiswa Humanis Yuridika Akademika : Jurnal Pemikiran Islam VIVA THEMIS- Jurnal Ilmu Hukum dan Humaniora JUSTICIA SAINS: Jurnal Ilmu Hukum Al Huwiyah: Journal of Woman and Children Studies Journal Research of Social Science, Economics, and Management Jurnal Perbankan Syariah Indonesia (JPSI) Jurnal Hukum dan HAM Wara Sains Journal of Islamic Law Studies Al-Zayn: Jurnal Ilmu Sosial & Hukum jle
Nunung Rodliyah
Dosen Fakultas Hukum Universitas Lampung
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Professional Zakat Calculation System in Indonesia Rodliyah, Nunung; Maharanny, Fegita
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.304

Abstract

The professional zakat (income zakat) calculation system in Indonesia is stipulated by two authoritative sources: the Indonesian Ulema Council (Majelis Ulama Indonesia/MUI) Fatwa No. 3 of 2003, which states that professional zakat is calculated based on net income (after basic needs are deducted) annually; and the National Zakat Agency (Badan Amil Zakat Nasional/BAZNAS) Decree No. 1 of 2024, which stipulates that professional zakat is calculated based on gross income monthly and annually. This divergence presents a fundamental problem in the application of professional zakat in Indonesia. Therefore, this research aims to analyze the professional zakat calculation system from the perspective of both MUI and BAZNAS. This study employs an empirical-normative legal research method. Primary data were obtained through interviews, and secondary data were collected from primary, secondary, and tertiary legal materials, all analyzed qualitatively. The results indicate that professional zakat in Indonesia can be calculated from either net income (by deducting essential living expenses such as food, clothing, shelter, dependents’ needs including healthcare and education, and then paying 2.5% zakat if it reaches the nisab equivalent to 85 grams of gold annually), or from gross income (by paying 2.5% zakat at the time of income receipt, provided it meets the monthly nisab of IDR 6,859,349.00 or the annual nisab of IDR 82,312,725.00).
The Professional Zakat Calculation System in Indonesia Rodliyah, Nunung; Maharanny, Fegita
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.304

Abstract

The professional zakat (income zakat) calculation system in Indonesia is stipulated by two authoritative sources: the Indonesian Ulema Council (Majelis Ulama Indonesia/MUI) Fatwa No. 3 of 2003, which states that professional zakat is calculated based on net income (after basic needs are deducted) annually; and the National Zakat Agency (Badan Amil Zakat Nasional/BAZNAS) Decree No. 1 of 2024, which stipulates that professional zakat is calculated based on gross income monthly and annually. This divergence presents a fundamental problem in the application of professional zakat in Indonesia. Therefore, this research aims to analyze the professional zakat calculation system from the perspective of both MUI and BAZNAS. This study employs an empirical-normative legal research method. Primary data were obtained through interviews, and secondary data were collected from primary, secondary, and tertiary legal materials, all analyzed qualitatively. The results indicate that professional zakat in Indonesia can be calculated from either net income (by deducting essential living expenses such as food, clothing, shelter, dependents’ needs including healthcare and education, and then paying 2.5% zakat if it reaches the nisab equivalent to 85 grams of gold annually), or from gross income (by paying 2.5% zakat at the time of income receipt, provided it meets the monthly nisab of IDR 6,859,349.00 or the annual nisab of IDR 82,312,725.00).
Co-Authors Abdur Rohman Husen Ade Oktaritas KY Adhan. S., Sepriyadi Agus Triono AGUSTINA, RENI Ahmad Zazili Amanda, Nuresa Divani Andri Irawan Aprilianti, S.H., M.H Arjuna, Piki Aziz, M. Faisal Budiyono Budiyono Chandra Muliawan Chandra Muliawan Delvi Liana Dianne Eka Rusmawati, S.H., M.Hum Efendia, Malicia Elfa Murdiana Elly Nurlaili Erwin Kurniawan Fakih, M Farani, Rabbiyatussha Faridha, Erlin Firmansyah, Ade Arif Habiburrahman Habiburrahman, Habiburrahman Huda, Sholikhul I Gede AB Wiranata K, Ade Oktariatas Kulsum, Sayyidah Sekar Dwi Kurniawati, Eka Lanny Yoseva Ledy Famulia Lintang, Dheanilla Esa M. Fakih Maharanny, Fegita Manik, Irvan Juli Alfredo Martinouva, Rissa Afni Martinouva, Rissa Afni Mufliha Wijayati Mufliha Wijayati Muhtadi Mukaromah, Muhimmatul Mustika, Dora Nargis, Nilla Nency Della Oktora Nila Nargis Ningrum, Fara Puspita Aqila Nuraini Nuraini Oktora, Nency Della Permana Putra, Aldi Ria Kurniawati Ria Wierma Putri Ria Wierma Putri, Ria Wierma Ricco Andreas, Ricco Rilda Murniati Risti Dwi Ramasari Riyantika, Annisa Sekar Dewi Kulsum, Sayyidah Selvia Oktaviana, Selvia Sepriyadi Adhan S Shaliha Baraqbah, Syarifah Sunaryo Sunaryo Sunaryo Syamsiar, Syamsiar Tio Rizki Fertika Warda Zakiya Wardani, Yulia Kusuma Wulandari, Sartika Wulandari Yennie Agustin MR Zulkarnain Ridlwan