KEBIJAKAN ZAKAT PROFESI DI INDONESIA DALAM PERSPEKTIF FIKIH ISLAM: ANALISIS PEDOMAN PELAKSANAAN ZAKAT PROFESI KEMENTRIAN AGAMA, MAJELIS ULAMA INDONESIA, DAN BADAN AMIL ZAKAT NASIONAL - Reno Ismanto; Muhammad Amin (Kodifikasia: Jurnal Penelitian Islam, 2021)
Di Indonesia kebijakan pembayaran zakat profesi diserahkan kepada tiga lembaga yaitu Kementrian Agama, Majelis Ulama Indonesia, dan Badan Amil Zakat berdasarkan tinjauan Fikih Islam. Aturan tertulis mengenai kewajiban zakat profesi ini tertuang dalam Fatwa MUI nomor 3 tahun 2003 dan Peraturan Menteri Agama nomor 52 tahun 2014. Aturan tersebut diimplementasikan dalam pengumpulan zakat yang dilakukan oleh Badan Amil Zakat Nasional. Dengan menggunakan metode analasisis komparatif, kajian ini menemukan adanya perbedaan antara aturan pelaksanaan zakat profesi di Indonesia dengan pendapat ulama fikih secara umum pada penentuan nishab. Perbedaan tersebut terletak pada penghitungan nishab berdasarkan pendapatan dikurangi kebutuhan pokok pada pendapat para ulama fikih. Aspek inilah yang tidak diperhitungkan dalam pelaksanaan zakat profesi di Indonesia. Dengan demikian, ada potensi seorang yang belum dikategorikan wajib zakat menurut jumhur ulama fikih menjadi kategori muzakki berdasarkan fatwa MUI dan PMA. [In Indonesia, the policy of paying professional zakat is left to three institutions, namely the Ministry of Religion (KEMENAG), the Indonesian Ulema Council (MUI), and the Amil Zakat Agency (BAZNAS) based on a review of Islamic Jurisprudence. The written rules regarding professional zakat obligations are contained in the MUI Fatwa number 3 of 2003 and the Minister of Religion Regulation number 52 of 2014. These rules are implemented in the collection of zakat carried out by the National Amil Zakat Agency. By using a comparative analysis method, this study finds a difference between the rules for implementing professional zakat in Indonesia and the opinion of fiqh scholars in general in determining the nishab. The difference lies in the calculation of nishab based on income except basic needs in the opinion of fiqh scholars. This aspect is not taken into account in the implementation of professional zakat in Indonesia. Thus, there is the potential for someone who has not been categorized as obligatory for zakat according to the number of fiqh scholars to be categorized as muzakki based on the MUI and PMA fatwas.]