ANALISA YURIDIS TENTANG ZAKAT BAGI PEGAWAI NEGERI SIPIL (PNS) DI LIHAT DARI PERSPEKTIF HUKUM ISLAM

Abstract

This research has purpose for knowing any rules about zakat toward wage received by government civil employee (PNS) so will not be in conflict with Islam’s law and any provisions of Law no. 38 of 1999 about zakat management. This research used juridical empiric method, data and substances matters gathered through observation, interview, and study any documents of law. While analytical technique performed in qualitatively. Zakat constitutes main obligatory for rich people, businessperson, and Moslem rich people, which often stated within Quran along with sholat (five times pray) obligatory. There are several kinds of zakat obligatory, and one of them is zakat against wage received by government civil employee (PNS). Through accurately and comprehensively investigation about wage received by government civil employee and make such careful research about zakat implementation as an important instrument within gathering fund for community development. ZIS (zakat, infaq and shodaqoh) is an official institution within Islam law (syari’at) in relation with person’s and or legal agency’s property which has divinity (ibadah) value and community social and humanity deed all at once, which has beneficial toward human prosperity, safety guardian, and social economical balance, and improve entirely people development and community. Grafted on the Law no. 38 of 1999 about zakat on Article 1, clarifies that zakat is such wealth which must prepared and cited from a Moslem or such agency belonged by Moslem, according to Islam law to be granted to whom it may needed. Zakat which levied upon wage received by government employee (PNS) including in sort of profession zakat, because it levied on the wage of employee for their profession. While zakat levied toward any wage of government employee when it has attained its nisab (minimum amount of wealth must be cited under Islam law) is as 2.5% of its amount, or when it had completed defined time period according to Islam law. Although in its implementation still faced several constraints and obstacles because less of Moslem’s awareness about zakat toward wage they received, but government still has an obligation to cite and carry out zakat, infaq and shodaqoh of Moslem in professional, fair, trusteeship, and transparent way, thus the huge potency of ZIS (zakat, infaq, and shodaqoh) in community may dig well and optimally. Through establish the LAZ (amil zakat institute) on every Department or Government Institution based on this Indonesia valid regulation about zakat management, Law no. 39 of 1999, so than it may improve people prosperity especially on its socialeconomy sector. The result usage of zakat will be far better if conducts productively and professionally managed, beside a part be used for consumptive interest for mustahik, specifically for fakir and destitute group in Semarang city region. Zakat, infaq dan shadaqah (ZIS) adalah merupakan institusi resmi dalam syari’at islam yang berhubungan dengan hak milik seseorang atau badan hukum yang bernilai ibadah sekaligus merupakan amal social kemasyarakatan dan kemanusiaan yang berguna bagi kesejahtraan umat manusia, memelihara keamanan dan keseimbangan social ekonomi, sekaligus meningkatkan pembangunan manusia dan masyarakat secara keseluruhan. Pada Undang-undang Nomor 38 Tahun 1999 tentang zakat Pasal 1 yaitu menerangkan bahwa zakat adalah harta yang wajib disisihkan seorang muslim atau badan yang dimiliki oleh orang muslim sesuai dengan ketentuan agama untuk diberikan kepada yang berhak menerimanya. Zakat yang dikenakan terhadap gaji yang diterima bagi pegawai negeri sipil (PNS) termasuk jenis zakat profesi karena dikenakan kepada penghasilan para pekerja karena profesinya. Adapun pendapatan yang dikenakan zakat terhadap gaji yang diterima bagi pegawai negeri sipil (PNS) sapabila sudah mencapai nisab (jumlah harta minimum untuk dikenakan zakat) yaitu 2,5 % atau telah memenuhi waktu yang telah ditetapkan menurut syariat islam. Meskipun dalam pelaksanaannya masih mengalami kendala dan hambatan karena masih kurangnya kesadaran tentang zakat terhadap gaji yang diterima bagi pegawai negeri sipil (PNS), akan tetapi pemerintah wajib memungut dan menggelola zakat, infaq, dan sedekah umat islam secara professional, jujur, amanah dan transparan sehingga potensi zakat, infaq dan sedekah (ZIS) yang cukup besar di masyarakat dapat tergali secara optimal. Dengan membuat dan mendirikan lembaga amil zakat (LAZ) di setiap Departemen atau Instansi Pemerintahan berdasarkan peraturan Undang-undang yang berlaku mengenai penggelolaan zakat yaitu Undang-undang Nomor 38 tahun 1999, sehingga dapat meningkatkan kesejahtraan masyarakat terutama dibidang social ekonomi. Pemanfaatan hasil zakat profesi akan lebih baik apabila dilaksanakan secara produktif dan dikelola secara professional, disamping sebagian untuk kepentingan konsumtif bagi mustahik, terutama kelompok fakir dan miskin di wilayah kotamadia semarang.