Tinjauan Yuridis Penerapan Kewajiban Zakat Profesi Menurut Hukum Positif dan Fiqh Zakat Kontemporer

Abstrak

Professional zakat is one of the forms of actualisation of Islamic teachings in the context of modern economy, but until now it does not have a firm legal basis in the Indonesian positive legal system. The difference in approach between religious norms and legislation has led to inconsistencies in the implementation of professional zakat, both institutionally and socially. This research aims to analyse the implementation of professional zakat obligation from the perspective of positive law and contemporary fiqh zakat, and review the extent to which both can be harmonised in national regulations. The type of research used is juridical normative legal research with conceptual and comparative approaches. The research data is obtained from secondary sources, in the form of laws and regulations, religious fatwas, fiqh literature, and accredited scientific articles. Informants are not used in this research because the focus of the study is literature. The results show that professional zakat does not yet have nationally binding legal force due to the absence of explicit norms in the zakat law. On the other hand, contemporary fiqh zakat has established the obligation of professional zakat for those who earn a fixed income and exceed the nisab. The practice in Aceh shows that an integrative approach is possible through local policies, but it cannot be adopted uniformly without the support of national regulations. This research recommends the importance of harmonisation between positive law and fiqh norms so that professional zakat can function optimally in the Indonesian legal system.