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All Journal KEADILAN PROGRESIF Jurnal Pranata Hukum International Conference on Law, Business and Governance (ICon-LBG) FIAT JUSTISIA: Jurnal Ilmu Hukum 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 Muqaranah AKADEMIK: Jurnal Mahasiswa Humanis Yuridika Akademika : Jurnal Pemikiran Islam VIVA THEMIS- Jurnal Ilmu Hukum dan Humaniora JUSTICIA SAINS: Jurnal Ilmu Hukum Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia 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 Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Journal of Islamic Law Studies MILRev: Metro Islamic Law Review Al-Zayn: Jurnal Ilmu Sosial & Hukum jle
Nunung Rodliyah
Dosen Fakultas Hukum Universitas Lampung
Religion Humanities Computer Science & IT 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 Ab Razak, Mohamed Rashid Abdur Rohman Husen Ade Oktaritas KY Adhan. S., Sepriyadi Agus Triono AGUSTINA, RENI Ahmad Muqorobin Ahmad Zazili Amanda, Nuresa Divani Andri Irawan Anggraeni, Meysi Aprilianti Aprilianti Aprilianti Aprilianti, S.H., M.H Arjuna, Piki Asyifa Salsabilla Aziz, M. Faisal Budiyono Budiyono Bunga Rahma Chandra Muliawan Chandra Muliawan Cynara Alya Zhafirah Delvi Liana Dianne Eka Rusmawati, S.H., M.Hum Efendia, Malicia Elfa Murdiana Elly Nurlaili Elly Nurlaili Erwin Kurniawan Fakih, M Farani, Rabbiyatussha Faridha, Erlin Firmansyah, Ade Arif Gautam Kumar Jha Habiburrahman Habiburrahman, Habiburrahman hidayah, akmal Huda, Sholikhul I Gede AB Wiranata K, Ade Oktariatas Kasmawati Kasmawati Kasmawati Kasmawati Kulsum, Sayyidah Sekar Dewi Kulsum, Sayyidah Sekar Dwi Kurniawati, Eka Lanny Yoseva Ledy Famulia Lintang, Dheanilla Esa M. Fakih M. Nur Fathoni Maharanny, Fegita Manik, Irvan Juli Alfredo Martinouva, Rissa Afni Martinouva, Rissa Afni Mufliha Wijayati Mufliha Wijayati Muhimmatul Mukaromah Muhtadi Mustika, Dora Najwa Felicia Heryanto Nargis, Nilla Natamiharja, Rudi Nency Della Oktora Nila Nargis Ningrum, Fara Puspita Aqila Nuraini Nuraini Oktora, Nency Della Oktriana, Hesti Permana Putra, Aldi Putri, Sekar Eka Ria Kurniawati Ria Wierma Putri Ria Wierma Putri, Ria Wierma Ricco Andreas, Ricco Rilda Murniati Risti Dwi Ramasari Riyantika, Annisa S, Sepriyadi Adhan Sayyidah Sekar Dewi Kulsum Sayyidah Sekar Kulsum Sekar Dewi Kulsum, Sayyidah Selvia Oktaviana, Selvia Sepriyadi Adhan S Shaliha Baraqbah, Syarifah Siti Rani Dania Sunaryo Sunaryo Sunaryo Syamsiar, Syamsiar Tamza, Fristia Berdian Tio Rizki Fertika Use Etica Utami, Adelya Putri Warda Zakiya Wardani, Yulia Kusuma Wulandari, Sartika Wulandari Yennie Agustin MR Zahara, Anisa Zulkarnain Ridlwan