ANALYSIS OF PROFESSIONAL ZAKAT MANAGEMENT IN THE NATIONAL ZAKAT AMIL AGENCY (BAZNAS) PALU CITY

Abstract

The formulation of the problem in this study is 1)What are the legal considerations by the National Amil Zakat Agency Palu City in determining the nishab value and professional zakat levels? 2) What are the obstacles to managing professional zakat by the National Amil Zakat Agency, Palu City?. This study uses empirical juridical research methods, emphasizing field research; this is related to the objective and practical nature of science itself, including empirical legal knowledge that observes legal facts that apply amid society, where this requires learning to be known and proven openly. The conclusions in this study are: Professional zakat is one of the new cases in fiqh (Islamic law). The Qur'an and Sunnah do not contain strict legal rules regarding this professional zakat. Hence, there is controversy and differences of opinion among scholars around this professional zakat, there are scholars who require it, and there are scholars who do not oblige it. However, even though the law regarding professional zakat is still controversial and not widely known by the Muslim community in general, and Muslim professionals in the country in particular, the awareness and enthusiasm to set aside a portion of income as zakat, which they believe is a religious obligation that must be issued. There are three opinions regarding the nishab and the level of professional zakat: First, the nishab of professional zakat is determined by gold and silver, which is 20 dinars or 85 grams of gold or 200 dirhams of silver. Second, qiyas with zakat on agricultural products, namely 5ausaq(about 650 kg of rice). Third, there is a difference between the income ratio of routine employees and the income of professionals who are not recurring. The nishab of regular employee income is qiyas with the nishab of gold and silver, which is 20 dinars or 85 grams of gold or 200 silver dirhams.