Zakat Tabungan Pensiun dalam Perspektif Fikih Islam

Abstract

This research aims to find out the zakat obligations that must be paid by a pensioner related to the retirement savings he receives at retirement. This research used a qualitative descriptive research (non-statistical), which focused on the study of manuscripts and texts. The results of this study explain that retirement savings are legally equated with receivables that are no longer expected to be paid (already hard to pay), which are not subject to obligatory zakat, because pension savings cannot be disbursed at any time by the beneficiary except at a specified time, so even The savings are already sufficient in terms of nisab and haulnya prospective beneficiaries are not yet obliged to pay zakat. Beneficiaries may issue their zakat immediately after receiving the benefits if the nisab has been fulfilled in a tatawwu '(not mandatory) manner, even though the haul has not been sufficient.