Jurnal
The Mechanism for Calculating the Nishab of Zakat for Civil Servants’ Income According to MUI Fatwa No 3 Year 2023
EKOBIS Syariah · Vol. 8 No. 1 (2024) · hlm. 1–9
- ISSN
- 2579-7042
- Terbit
- 2024-06-13
- Penerbit
- Universitas Islam Negeri Ar-Raniry Banda Aceh
- Bahasa
- eng
Abstrak
Civil servants are one of the subjects of zakat, which is called income zakat, and each zakat is issued if it has reached the nishab. The Indonesian Ulema Council regulates zakat in the MUI Fatwa Number 3 of 2003 concerning Zakat Income. The UPZ of the Regional Office of the Ministry of Religion of Bengkulu Province takes zakat on income every month from all groups of civil servants, even though some of the income of certain groups of civil servants has not reached the nishab. Determining the income nishab value is based on the Decree of the Chairman of BAZNAS No. 14 of 2021 concerning the income and services zakat nishab in 2021. The income nishab value is 85 grams of gold multiplied by IDR. 938,099,- amounting to Rp. 79,738,415,-. The research method used is descriptive analytical method with a qualitative approach. The results of this research show that: 1) the calculation of the zakat nishab on civil servant income applied by UPZ at the Regional Office of the Ministry of Religion of Bengkulu Province is taken from the basic salary of civil servants which is then paid out at 2.5% every month. 2) The calculation of the zakat nishab on civil servants' income by UPZ at the Regional Office of the Ministry of Religion of Bengkulu Province is not in accordance with MUI Fatwa Number 3 of 2003 because zakat is imposed on all groups of civil servants, zakat is taken from all gross income, and zakat is issued even though it has not yet reached the haul time.
Kata kunci
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33 penulis · 159 tautan kepenulisan bersama · 28 lintas organisasi
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- University of Brawijaya
- Institut Agama Islam Negeri Bengkulu
- University of Miyazaki
- Universitas Islam Negeri Fatmawati Sukarno Bengkulu
- IAIN Syekh Nurjati Cirebon
- Afiliasi tidak diketahui
- Organisasi berbeda
- Organisasi sama
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Tampilkan sebagai tabel
| Rekan penulis | Organisasi | Artikel bersama |
|---|---|---|
| Satoshi Ito | University of Miyazaki | 3 |
| Yasa Palaguna Umar | University of Miyazaki | 2 |
| Yasushi Mitsuda | University of Miyazaki | 2 |
| Ryoko Hirata | University of Miyazaki | 2 |
| Kiwamu Yamagishi | University of Miyazaki | 2 |
| Luqman Qurata Aini | University of Brawijaya | 2 |
| Nurul Aini | University of Brawijaya | 2 |
| Wiwin Sumiya Dwi Yamika | University of Brawijaya | 2 |
| Safitri Handayani | Institut Agama Islam Negeri Bengkulu | 1 |
| Ilham Addinullah | Institut Agama Islam Negeri Bengkulu | 1 |
| Asnaini Asnaini | Institut Agama Islam Negeri Bengkulu | 1 |
| Wulandari Wulandari | IAIN Syekh Nurjati Cirebon | 1 |
| Anggi Jamicho | Institut Agama Islam Negeri Bengkulu | 1 |
| Ransen Kastra | Institut Agama Islam Negeri Bengkulu | 1 |
| Desi Isnaini | Institut Agama Islam Negeri Bengkulu | 1 |
| Ichiro Kamei | University of Miyazaki | 1 |
| Runik Dyah Purwaningrahayu | Afiliasi tidak diketahui | 1 |
| Yani Kurniawan | University of Brawijaya | 1 |
| Cicik Udayana | University of Brawijaya | 1 |
| Varotama Putra Ramadhan | Afiliasi tidak diketahui | 1 |
| Muhammad Akhid Syib’li | University of Brawijaya | 1 |
| Karuniawan Puji Wicaksono | University of Brawijaya | 1 |
| Setyono Yudo Tyasmoro | University of Brawijaya | 1 |
| Bayu Aji Pamungkas | University of Brawijaya | 1 |
| Akbar Saitama | University of Brawijaya | 1 |
| Iva Dewi Lestariningsih | University of Brawijaya | 1 |
| Uma Khumairoh | University of Brawijaya | 1 |
| Paramyta Nila Permanasari | University of Brawijaya | 1 |
| Syamsul Arifin | University of Brawijaya | 1 |
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