| Issue |
SHS Web Conf.
Volume 149, 2022
International Conference on Social Science 2022 “Integrating Social Science Innovations on Post Pandemic Through Society 5.0” (ICSS 2022)
|
|
|---|---|---|
| Article Number | 03017 | |
| Number of page(s) | 4 | |
| Section | Social Science | |
| DOI | https://doi.org/10.1051/shsconf/202214903017 | |
| Published online | 18 November 2022 | |
Increase The Value of Zakat Income
1 Department of Law, Faculty of Social Science and Law, Universitas Negeri Makassar, Indonesia
2 Department of Law, Faculty of Social Science and Law, Universitas Negeri Makassar, Indonesia
3 Department of Law, Faculty of Social Science and Law, Universitas Negeri Makassar, Indonesia
4 Department of Law, Faculty of Social Science and Law, Universitas Negeri Makassar, Indonesia
* Corresponding author: mustaring@unm.ac.id
This research is to analyses the percentage of value that muzakki must pay on zakat income. The purpose is to trace the opinions of the scholars, the background of their determination in the law, and the amount of the percentage of zakat income that should be paid by Muslims. The method used is juridically normative, namely by tracing the ijtihad of the fuqaha in the field of zakat, with the approach of jurisprudence and the proposal of jurisprudence. The results of the study found that there were five periods or periods of development of zakat, and zakat income only appeared in contemporary times. The amount of zakat income in Law Number: 23 of 2011 concerning Zakat is five percent. It is recommended to raise by five or ten percent. Therefore, it is advisable to conduct further research, and with the results of this research can be a recommendation for the birth of the fatwa of the Indonesian Ulema Council towards changes in the zakat law.
Key words: Value / Zakat income / Juridically normative
© The Authors, published by EDP Sciences, 2022
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