ZAKAT PEGAWAI NEGERI SIPIL KEMENTERIAN AGAMA KABUPATEN CIAMIS DILIHAT DARI PERSPEKTIF HUKUM ISLAM

  • Rika Rahmawati STEI Yapisa Garut
  • Ade Hidayat STEI Yapisa Garut
  • Agus Solihin STAI Al-Musdariyah
  • H Mahpudin IAI Latifah Mubarokiyah Suryalaya
Keywords: zakat, state worker, islamic law

Abstract

Zakat, infaq and shadaqah (ZIS) are official institutions in the Islamic Shari'ah that relate to property rights of a person or legal entity that is of worship value and is a social and humanitarian charity that is useful for the welfare of humanity, maintaining security and socio-economic balance, while increasing human development and society as a whole. Law No. 38 of 1999 concerning zakat Article 1 explains that zakat is a property that must be set aside by a Muslim or a body owned by a Muslim in accordance with religious provisions to be given to those entitled to receive it. Zakat is imposed on salaries received for civil servants (PNS) including the type of professional zakat because it is imposed on the income of workers because of their profession. The purpose of this research is to know the concept of zakat according to Islamic law, to know the utilization of zakat from the Ministry of Religion civil servants in Ciamis district, and to analyze the zakat law against civil servants (PNS) of the Ministry of Religion in the Islamic law perspective. This research was conducted using the juridical analysis method and based on a qualitative doctrinal law approach with the acquisition of secondary primary data through library research which was then analyzed. From the results of the study it was found that zakat in language is growing, blessing, holy, clean, and praiseworthy. While according to the term is the obligation of Muslims who have reached the nishab to pass on as property to certain parties and with certain requirements as well. Revenues sourced from the civil servants of the Ministry of Religion, Ciamis Regency who have fulfilled the nishab limit are sought to expose zakat to the district BAZNAS, then the zakat funds are channeled to the mistahiq in traditional consumptive forms, creative consumptive, traditional productive, creative productive, human resources investment , investment in business entities, increase in da'wah and worship, religious social services, etc. The zakat of civil servants imposed in the Ministry of Religion of Ciamis Regency is a new formulation of zakat which is not contrary to Islamic law. Based on the efforts of ijtihad through the qiyas method, the professional zakat for the civil servants of the Ministry of Religion of Ciamis Regency, the law to issue zakat is obligatory shar'i

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Published
2018-06-20
How to Cite
Rahmawati, R., Hidayat, A., Solihin, A., & Mahpudin, H. (2018). ZAKAT PEGAWAI NEGERI SIPIL KEMENTERIAN AGAMA KABUPATEN CIAMIS DILIHAT DARI PERSPEKTIF HUKUM ISLAM. MUTAWASITH, 1(1), 124-149. Retrieved from http://jurnal.iailm.ac.id/index.php/mutawasith/article/view/28
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Articles