<![CDATA[ABSTRAK Zakat profesi merupakan salah satu bentuk zakat kontemporer yang berkembang seiring dengan perubahan struktur ekonomi masyarakat modern. Meskipun zakat memiliki kedudukan yang jelas dalam Al-Qur’an dan Hadis, kewajiban zakat profesi masih menimbulkan perbedaan pandangan di kalangan ulama. Penelitian ini bertujuan untuk menganalisis perbedaan pendapat ulama yang mewajibkan dan tidak mewajibkan zakat profesi, serta mengkaji dasar hukum syariah (nash) dan argumentasi yang melandasi masing-masing pendapat tersebut dalam perspektif hukum Islam. Metode penelitian yang digunakan adalah analisis hukum normatif dengan pendekatan konseptual dan historis. Penelitian ini mengkaji sumber-sumber hukum Islam berupa Al-Qur’an, Hadis, ijma’, qiyas, pendapat ulama. Hasil penelitian menunjukkan bahwa ulama yang mewajibkan zakat profesi, mendasarkan argumen mereka pada keumuman ayat Al-Qur'an yaitu QS. Al-Baqarah: 267 dan QS. At-Taubah: 103 yang mewajibkan zakat atas segala hasil usaha yang baik. Mereka menggunakan metode qiyas (analogi) dengan menyamakan pendapatan profesi dengan zakat pertanian karena diterima saat panen/penerimaan gaji, atau zakat emas dan perak karena sifatnya sebagai aset moneter. Sebaliknya, kelompok ulama yang tidak mewajibkan zakat profesi memandang zakat sebagai ibadah mahdhah yang aturannya harus memiliki dalil nash yang eksplisit dan tidak dapat ditetapkan hanya berdasarkan analogi ijtihad, mengingat sepanjang 14 abad sejarah fikih, kategori zakat profesi tidak pernah ada sebelumnya. Penelitian ini menyarankan pemerintah Indonesia khususnya instansi yang berwenang di bidang pengelolaan zakat seperti Kementerian Agama dan Badan Amil Zakat Nasional (BAZNAS), diharapkan untuk dapat menyusun kebijakan dan pedoman yang lebih jelas serta komprehensif mengenai zakat profesi. Kata Kunci: Zakat Profesi, Hukum Islam, Perbedaan Pendapat Ulama ABSTRACT Professional zakat is one of the contemporary forms of zakat that has developed alongside changes in the economic structure of modern society. Although zakat holds a clear position in the Qur’an and Hadith, the obligation of professional zakat continues to generate differences of opinion among Islamic scholars. This study aims to analyze the differing views of scholars who obligate and those who do not obligate professional zakat, as well as to examine the sharia legal foundations (nash) and arguments underlying each perspective within the framework of Islamic law. The research method used is normative juridical research with conceptual and historical approaches. This study examines the sources of Islamic law, including the Qur’an, Hadith, ijma’, qiyas, and the opinions of Islamic scholars. The results of the study indicate that Islamic scholars who consider professional zakat obligatory base their arguments on the general meanings of the Qur’anic verses, namely QS. Al-Baqarah: 267 and QS. At-Taubah: 103, which require the payment of zakat on all lawful earnings. They apply the method of qiyas (analogy) by equating professional income with agricultural zakat because it is received at the time of harvest or salary payment, or with zakat on gold and silver due to its nature as a monetary asset. Conversely, Islamic scholars who do not consider professional zakat obligatory view zakat as a form of mahdhah (pure) worship whose regulations must be based on explicit textual evidence (nash) and cannot be established solely through analogical reasoning (ijtihad), considering that throughout the fourteen centuries of the history of Islamic jurisprudence, the category of professional zakat had never previously existed. This study recommends that the Government of Indonesia, particularly authorized institutions in the field of zakat management such as the Ministry of Religious Affairs and the National Amil Zakat Agency (BAZNAS), formulate clearer and more comprehensive policies and guidelines regarding professional zakat. Keywords: Professional Zakat, Islamic Law, Differences of Islamic Scholars Opinion.]]>
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