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Digital Professions and the Future of Zakat: A Maqāṣid-Based Study of the 2024 Fatwa by the Indonesian Ulema Council (MUI) Ryan Bianda; Muhammad Yosef Niteh; Maad Ahmad; Aang Gunaepi
WARAQAT : Jurnal Ilmu-Ilmu Keislaman Vol. 10 No. 2 (2025): Waraqat: Jurnal Ilmu-Ilmu Keislaman
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Sekolah Tinggi Agama Islam As-Sunnah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51590/waraqat.v10i2.1114

Abstract

The rise of digital professions in Indonesia, particularly YouTubers and social media influencers, has challenged conventional frameworks of Islamic jurisprudence on zakat. To address this normative gap, the Majelis Ulama Indonesia (MUI) issued Fatwa 2024, which mandates zakat on income earned through digital platforms. This study aims to critically examine the manhaj istinbāṭ (legal reasoning methodology) employed in the fatwa, focusing on its integration of ushul al-fiqh principles and maqāṣid al-sharī‘ah values. Using a qualitative content analysis approach, the study evaluates primary texts, classical fiqh sources, and socio-economic data. The fatwa demonstrates a hybrid reasoning model combining qiyās, maslahah mursalah, and contextual deliberation, reclassifying digital income under zakatable categories. It also affirms that only lawful income is eligible for zakat, excluding unethical earnings such as those from hoaxes or immoral content. Findings reveal that while the fatwa offers strong theological and epistemic foundations, its practical implementation faces challenges, including low awareness among digital workers and fragmented institutional support. Nevertheless, the fatwa represents a forward-looking articulation of Islamic law that is responsive to modernity while remaining grounded in tradition. This research contributes to Islamic legal studies by offering a detailed analysis of how fatwas evolve in response to digital economic realities, and proposes strategic directions for enhancing fatwa efficacy and digital zakat governance.
MUI FATWA NO. 2/2025 ON EQUITABLE TAXATION: A MAQASID SYSTEMS AND NKRI-CONTEXTUAL ANALYSIS Ryan Bianda; Nur Hasan; Muhammad Yosef Niteh; Maad Ahmad
JURNAL HAKAM Vol 10, No 2 (2026)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jhi.v10i2.14760

Abstract

This article examines MUI Fatwa No. 2/2025 on equitable taxation as a religious-normative framework for evaluating fiscal legitimacy in Indonesia. The study addresses the question of how taxation, as a civic obligation, can be justified within Islamic legal reasoning in relation to justice, public welfare, zakat, and state accountability. Using a qualitative, normative, textual method, the article treats the fatwa as the primary source and analyzes it through Jasser Auda’s MAQASID systems approach and KH. Afifuddin Muhajir’s NKRI contextual understanding of the state as a wasīlah for realizing public welfare. The findings reveal that the fatwa does not consider taxation to be inherently legitimate simply because it is imposed by the state. Rather, the fatwa establishes equitable taxation through three main categories: conditional legitimacy, distributive protection, and procedural integrity. Taxation is legitimate only when public resources are insufficient, fiscal burdens are imposed on those who can pay, essential needs are protected from excessive taxation, and tax revenue is managed with amānah (trustworthiness), transparency, accountability, professionalism, and fairness. The fatwa also considers zakat a tax-reducing factor, addressing the risk of overlapping fiscal burdens for Muslim taxpayers. The article argues that the fatwa does not replace the state’s legal-fiscal authority but rather provides an ethical benchmark for assessing whether taxation is just, accountable, and oriented toward public welfare under NKRI conditions.
The Principle of ats-Tsabit bi al-‘Urfi ka ats-Tsabit bi asy-Syar’i in DSN-MUI Fatwa No. 117 on Sharia Fintech Ryan Bianda
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 9 No. 2 (2024)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v9i2.15241

Abstract

This research aims to describe and analyze the integration of the fiqh rule Ats-Tsabit bi Al-‘Urfi ka Ats-Tsabit bi Asy-Syar’i into the context of DSN-MUI Fatwa No. 117, which regulates Sharia-compliant financial technology (fintech). The study highlights the significance of combining urf (custom) and Sharia principles to create a comprehensive framework for enhancing Islamic financial products and services. This qualitative research uses a literature-based approach, collecting secondary data from fatwas, books, journals, and other relevant sources. The findings reveal that the application of the Ats-Tsabit rule not only reinforces the validity of modern financial transactions in compliance with Sharia but also supports the innovation needed to address the dynamic demands of society. The study also emphasizes the role of urf as a fundamental element in bridging traditional Islamic law with contemporary economic practices. These insights provide actionable recommendations for improving regulatory frameworks and fostering public trust in the Islamic fintech ecosystem. This research makes a significant contribution to the development of Islamic economic law by offering a sustainable approach to aligning technological advancements with Sharia principles.Keywords: Financial Technology, Fatwa, DSN-MUI, Islamic Law, Urf.