MENINJAU ZAKAT PENGHASILAN PADA FATWA MUI NO. 3 TAHUN 2003 DAN IJTIHAD YUSUF QARADHAWY

Abstract

The discussion on income zakat is actually quite new in the field of fiqh (Islamic Jurisprudence). Since the time of the Prophet Muhammad, this type of zakat has not been recognized because the types of professions known at that time were not as complex as it is today. Therefore, a special study is needed regarding the imposition of zakat on the types of professions that were classified as foreign at the time of the Prophet which at this time developed rapidly. Shaykh Yusuf Qaradhawy tried to discuss it and did ijtihad (Legal Finding) for this emerging problem, which he poured in his book 2003. However, there are things that are actually different between provisions of income zakat according to Yusuf Qaradhawy and in the MUI fatwa regarding the haul, nishab, and the basis for calculating the zakat object. This paper will try to compare these matters by looking at whether the fatwa is based on ijtihad Qaradhawy and in accordance with sharia guidelines or it creates inconsistencies in the regulation of income zakat. This paper was made with a comparative study method between Fatwa MUI No. 3 of 2003 with Ijtihad Yusuf Qaradhawy concerning Income Zakat. The things that are compared are about the elements in zakat based on Islamic law. These elements are about the basic law, nishab, haul, and the calculation of the zakat object.