PELAKSANAAN ZAKAT BADAN HUKUM - Imam Mustofa (Akademika : Jurnal Pemikiran Islam, 2015)
Para ulama kontemporer berpendapat bahwa badan hukum wajib dizakati. Dalam konteks Indonesia, dalam aturan perundang-undangan yang mengatur masalah zakat, disebutkan bahwa muzakki tidak hanya perseoragan, akan tetapi juga bisa berupa badan hukum. Berdasarkan hal ini, Lembaga Keuangan Syariah (LKS) wajib dikeluarkan zakatnya apabila telah memenuhi syarat. Di Kota Metro terdapat beberapa Lembaga Keuangan Syariah yang juga merupakan badan hukum. Berdasarkan hal ini, permasalahan dalam tulisan ini adalah bagaimana pelaksanaan zakat badan hukum pada LKS di Kota Metro. Tulisan ini merupakan hasil penelitian yang berusaha menelisik dan mengungkap pemahaman para pengelola LKS di Kota Metro terhadap kewajiban zakat badan hukum. Penelitian ini juga mengungkap pelaksanaan zakat badan hukum dan mekanisme pengelolaannya. Penelitian ini adalah penelitian lapangan (field research) yang bersifat kualitatif. Populasi penelitian ini adalah Lembaga Keuangan Syariah di Kota Metro. Teknik sampling yang digunakan adalah purposif sampling. Teknik pengumpulan data dengan cara wawancara tidak terstruktur dan dokumentasi. Data yang terkumpul dianalisa dengan metode deskriptif-analitis. Setelah data dianalisa dan dikaji, dapat diambil kesimpulan bahwa tidak semua pengelola Lembaga Keuangan Syariah (LKS) di Kota Metro memahami mengenai kewajiban badan hukum. Ada pengelola yang memahami bahwa zakat badan hukum adalah zakat yang dikeluarkan oleh pengelola terhadap dirinya, bukan lembaga yang dikelolanya. Selain kesimpulan di atas, dapat diketahui pula bahwa Ada tiga bentuk pelaksanaan zakat badan hukum LKS di Kota Metro. Pertama, LKS yang tidak dizakati karena ketidaktahuan pengelolanya mengenai ketentuan dan aturan kewajiban zakat badan hukum. Kedua, LKS yang dikeluarkan zakatnya, meskipun para pengelolanya belum mengetahui aturan dan ketentuan zakat badan hukum. Ketiga, LKS yang dikeluarkan zakatnya karena para pengelolanya mengetahui teori dan landasan hukumnya. Mengenai mekanisme pelaksanaan zakat LKS, ada perbedaan antara satu dengan lainnya. Perbedaan ini pada tataran perhitungan nisab, kadar, pengumpulan dan penyaluran. The contemporary scholars propose that corporation is liable given through alms. In indonesia context, the regulation which regulates about alms is called that board commite of alms is not only individually, but also it can be corporation. In the line of this, Board of islamic financial is liable removed its alms if it has granted its terms. Metro has several Boards of islamic financial, it is also corporation. Based on this case, the issues of the paper is how does corporation implement alms at several Boards of islamic financial in Metro. This study is the result of research which tries to investigate and reveal insights of manager Boards of islamic financial in Metro toward alms obligation of corporation. The research also tries to reveal the alms implemetation of corporation and its maintenance. This research is field research which is having character of qualitative approach. The population of this study is boards of islamic financial in Metro. Techique sampling used is purposive sampling. Techique in gathering the data is used by non-structured interviewing and documentation. The data is analyzed through descriptive analysis method. After the data is analyzed and examined, the conclusion can be taken is not all boards islamic financial in Metro understand about obligation of corporation. There is manager who understands that alms of corporation is alms which paid by manager to their self, it is not broad that should pay it. In spite of conclusion above, it can be known that there are three models the implementation alms of corporation in Metro. First, boards islamic financial which is not paid alms yet because the manager did not know the implementation about appointment and the rule of alms for corporation. Secondly, boards islamic financial has paid its alms, eventhough its managers did not know rule and appointment for corporation. Last, boards islamic financial has paid its alms and its managers knew theori and its base of law. Regarding to the mechanism alms for boards islamic financial, there is difference between one and else. This distinct on calculation nisab, grade, collecting and distributing