HUBUNGAN SISTEM PENGELOLAAN ZAKAT PROFESI MENURUT SURAT AT-TAUBAH AYAT 103 DAN UU NO.23 TAHUN 2011 DI INDONESIA

Abstract

That the zakat of the profession is compulsory, equal to zakah and other income
such as agriculture, livestock and trade. The limit of nisab assets obtained from the
profession business can be equated nisabnya with zakat crops that is 5 wasaq
(about 750 kg of rice), with a zakat obligation of 5% or 10%, and paid when
gaining the rewards or wages of the profession. For professions that are not
classified as "a collar white", whose income is not so great, as doctors in hospitals,
teachers or lecturers who only receive a fixed salary from the government agency
where it works, likened nisabnya with gold and silver nisab , which is 93.6 grams,
with a zakat obligation of 2.5 percent, issued every one year, and after expenditure
of basic needs. Well integrated with zalcat management system in a consistent and
sustainable manner. There is a relationship between Surat At-Taubah paragraph
103 is very relevant to Law No. 23. Year 2011 in the implementation of zakat in
Indonesia, taken from someone's property, including in it the property of one's
profession