Abstract

On today’s’ development of zakat Professional zakat appears on its controversies and potential power to an economy as whole. Professional zakat seems to be a good tool that classified into a source of zakat. For its founder professional zakat is derived from the figuration of agricultural zakat; due to its new existence, it comes with tough debate and controversies among some ulama’. This writing tries to examine some controversial element of professional zakat and how it finally becomes one of potential source of zakat in Indonesia that will also influence national’s economy by several mechanisms. In the end of the writing there will a compiled figure that project the contribution of zakat for Indonesian economy.

Keyword: zakat, professional zakat, agricultural zakat

I. Introduction

Zakat is one of five major pillars to strengthen the Islamic religion. As a way to worship Allah it has some uniqueness as a worshiping that relates mankind to their God and also mankind to others in term of social responsibility that could be assumed as a religion tax. Indonesia is the biggest Muslim country on the earth; according to Indonesian Statistical Bureau (BPS) it has 237,641,326 total populations with 85.1% or around 182,570,000 of it are Muslims.[1] There will be no hesitations on its potential power that could be earned from zakat. But the some issues will be arisen, is zakat’s contribution is significance on today’s Indonesian zakat collection? How well it contribution with compared to other national income source such as tax? These mentioned issues will be discussed further on the writing.

Some researches that concern on the Islamic potential contribution to Indonesian economy have adequate information on such potential economic power of ZIS (zakat, infaq and sadaqah) but, the discussion on originality of zakat itself. The former researches also concern on the way how zakat could be converted to formal fiscal policy’s instruments due to some Islamic jurisprudences’ circumstance, this writing will go forward to the contemporary issues of zakat; such as professional zakat become one of the major discussions on this writing. Indonesia with its complexity and heterogeneous people comes with complex understanding and discussion on some religious discourses, particularly in term of zakat the thing that will be concerned is on the contemporary forms of zakat that occurred in Indonesia lately. It will be focused on professional zakat due to its potential contribution in macroeconomic perspective. The origin of professional zakat laws’, the controversial element of it and it mechanism to help Indonesian economy as whole is discussed further.

II. Content

II.I Definition of Professional Zakat and its Controversy

Before step forward to its controversy a clear perspective on professional zakat is a necessity. Professional zakat is kind of zakat that be paid from professionals’ fees after certain nisab.[2] In term of professional zakat, a profession is classified into two catagories which are: first, personal private profession such as an architect, dentist, doctor, bankers etc; and second, the profession that depend on other people or institution such as public servants, ministers, government executive etc. Abu Hannan, (2010)

In general acknowledgment a professional zakat is a new terminology and considered as new form of zakat in nowadays time. It formulation is referred logically to a common conduct of agricultural zakat; which is type of zakat that farmers paid after their harvest without any waiting times’ requirement; an agricultural zakat requires only a quantity limit to pay which is 2.5% or nishab. From this common practice, some peoples do an analogical effort to convert it to be a new form of zakat. Which is started from an analogy that if the farmers should pay zakat on their harvest commodity, does another profession that generate more profits have to the same obligatory payment? In fact that there are other professions that generate more profits easily, should they have to do so? That analogical process provide a new terminology of zakat which is ‘professional zakat’ that really close to agricultural zakat in term of it laws’, purposes and requirement. Beginning here the controversies came up.

Those peoples argued that those who earn money from their professions such farmers; should pay around 2.5% for zakat. The controversies come from their analogy’s result. Some scholars assume that their analogy on agricultural zakat is improper and violate the divined rules of zakat such what the majority of ulama’ agreed (general syaria’ rules on zakat)[3] which are:

a)      The quantity’s requirement (nishab)

عَنْ عَلِيٍّ – رضي الله عنه – قَالَ: قَالَ رَسُولُ اَللَّهِ – صلى الله عليه وسلم – – إِذَا كَانَتْ لَكَ مِائَتَا دِرْهَمٍ -وَحَالَ عَلَيْهَا اَلْحَوْلُ- فَفِيهَا خَمْسَةُ دَرَاهِمَ, وَلَيْسَ عَلَيْكَ شَيْءٌ حَتَّى يَكُونَ لَكَ عِشْرُونَ دِينَارًا, وَحَالَ عَلَيْهَا اَلْحَوْلُ, فَفِيهَا نِصْفُ دِينَارٍ, فَمَا زَادَ فَبِحِسَابِ ذَلِكَ, وَلَيْسَ فِي مَالٍ زَكَاةٌ حَتَّى يَحُولَ عَلَيْهِ اَلْحَوْلُ

Meaning:

Transmitted from Ali: the prophet Muhammad (pbuh) said: “when you own 200 dirham along a year you should pay zakat for 5 dirham, and you have no any obligation to do so until you own 20 dinar along a year you should pay for half dinar for zakat, and every exceed on nishab will be adjusted in accordance with its calculation.

 

b)      Annual time requirement

Payment of any kinds of zakat should fulfils annual time requirement,

وَلَيْسَ فِي مَالٍ زَكَاةٌ حَتَّى يَحُولَ عَلَيْهِ اَلْحَوْلُ

Meaning: “there is no zakat until its haul.”[4]

That mentioned prophetic tradition is not applicable for agricultural, profits’ of trading and animal zakat. [5]

So than, based on the mentioned argumentation the analogy on agricultural and professional zakat is failed. That analogy is in conflict with several prophetic traditions bellow:

  1. The Prophet is used to take Haul

When the people try to extract a new argumentation on some worshiping line they should consider all aspect of the existing legal proposition on their logical analysis. They could not use weaker proposition on the stronger and verified proposition. When the founder of professional zakat derived it with refer to agricultural zakat which is clearly stated before that it is free from haul requirement, for sure that this analogy is against the principle if istinbat al-hukm. Various kinds of zakat could not be justified on an equal law’ and requirement.

  1. The Analogy of Professional zakat on agricultural zakat is invalid.

Some shortcomings occur when the analogy on agricultural zakat and professional zakat with refers to the principle of istinbat al-hukm. Here are some of them: first, agricultural commodity is reaped around 3-4 months when the professionals’ fess or salary is given monthly; second, the amount of agricultural zakat depends on its irrigation cost and method, the farmers should pay 1/10 of the total harvest when it spent any irrigation cost, and the amount will be 1/20 of total harvest when it don’t spent any irrigation cost; and third, generally professionals’ fees and salaries are given in term of cash or money, it will be improper if someone compare it with an agricultural zakat that produce agricultural commodities.

II.II. The Suspending of Professional Zakat Analogy

With concerns on that factual argumentation, the supporting argumentation on professional zakat should be suspended soon. Here are some argumentations to suspend it:

a)      Logical proposition

The founder who comes with their argumentations on professional zakat argue that “Where the peasants are obligated to pay on their harvest, another professions such a doctor, officer and some executive should be charged with higher zakat for their professional fees”. [6] This argumentation violates the basic principle of istinbat al-hukm which explained that; worship should base on clear and verified propositions and not on merely analogical argumentation. With refers to historical studies, a thing such salary or wage is commonly conducted and whether the Prophet (pbuh) himself or other companions never discus and conducted such that zakat. Abu Hannan, (2010)

b)      Zakat on salary/income

Generally salary, wage or income received in cash/money, money is tend to be classified into a personal property. Therefore some scholars assumed money that charged by zakat should follow these two requirements, first, fulfilling its nishab separately or be a part of other property; second, has reached its haul. [7]

III. The mechanism of professional zakat as a source of zakat

The debate on professional zakat does not mean that it automatically eliminate its existence of in term of Gods’ worshiping. The majority of ulama’ have agreed that professional zakat is classified into wealth’s zaka[8]t that marge several property and fulfilling nishab and haul requirements; due to it physical indication that professionals’ fees or salary always given in cash/money. It should be paid 2.5% from total property.[9] We assume that professional zakat is a part of wealth, then calculation of it zakat will becomes a part of wealth’s zakat calculation. Here we go to some figuration came from former researchers on the potential resource of zakat in Indonesia.

We assume that professional zakat beings a part of wealth’s zakat we notify that there will be positive impacts for national Aggregate Consumption by using Aggregate Expenditure Approach. Yussof, (2006)

 He purposes these following models to examine the positive impacts of zakat to the aggregate consumption.

C1 = C01 + c1 (Y –Z –T),     0<c1<1 ……………………………………………. (1)

Where:  
C1 : MPC of the Muzakki (MPC1)
C01 : Autonomous consumption of zakat payers (muzakki)
c1 (Y –Z –T) : The disposable income after deducting zakat and taxes payments

The assumption is that the lower level of c1 where the desired consumption of the zakat recipients Cz (the mustahik) is:

Cz = C0z + czZE,      0<cz<1………………….…………………………………….. (2)

Where:  
Cz : MPC of the Mustahik (MPCz)
C0z : The autonomous consumption where the zakat recipients consume goods and services from sadaqah if they have no income and do not receive zakat
czZE : The amount of zakat spending. With the expectation of cz to be relatively higher than c1.

Yussof came with simpler equation in which the Mustahik is assumed to be depended on their consumption only from zakat; due to the unavailability of incomes. So that Mustahik’s MPC equals 1 and the desired Aggregate Consumption Cz will be:

 CZ=C0z+ZE……………………………………………………………….…..………………… (3)

With the assumption of equality among zakat and consumption CZ also saving Sz known that the distributed zakat’s equation is:

ZE = Cz + Sz ……………………………………..…………….……………………………… (4)

And finally the aggregate consumption function will be:

C= C1+ Zz
C = C01 + C1 (Y –Z –T) + C0z+ czZE ……………………………………………………………………..(5)

The mentioned equations show that professional zakat when it is assumed a part of wealth’s zakat theoretically has strong influence on the aggregate consumption. And latter could increase national GDP by stimulating the productive sectors on the economy.

In the beginning of the writing is mentioned that Indonesian total population is around 237,641,326 peoples with 182,570,000 of them are Muslim, when we assume that 50% or 92.185.000 peoples of Muslim population are in poverty and we assumed also based on family’s criteria which is in a family consist of 3 children there will be 18.437.000 families that prospered well economically. Here is the figure of minimum and maximum Indonesian zakat income Edy Sudewo, (2006)

Table 1. The Indonesian Minimum Zakat Income

The willingness to pay 50.000,- IDR zakat Amount
Muzaki (MillionPeople) Month

(Billion IDR)

 

Year

(Trillion IDR)

10% 1.8 90 1.08
20% 3.6 180 2.16
30% 5.4 270 3.24
40% 7.2 360 4.32
50% 9 450 5.4
60% 10.8 540 6.48
70% 12.6 630 7.56
80% 14.4 720 8.64
90% 16.2 810 9.72
100% 18 900 10.8

Source: Edi Sudewo, Potensi Zakat Indonesia, Republika, 17 November 2006, page. 7[10]

Table 2. The Indonesian Maximum Zakat Income

The willingness to pay 150.000,- IDR zakat Amount
Muzaki (MillionPeople) Month

(Billion IDR)

 

Year

(Trillion IDR)

10% 1.8 270 3.24
20% 3.6 540 6.48
30% 5.4 810 9.72
40% 7.2 1.080 12.96
50% 9 1.350 16.20
60% 10.8 1.620 19.44
70% 12.6 1.890 22.68
80% 14.4 2.160 25.92
90% 16.2 2.430 29.16
100% 18 2.700 32.40

Source: Edi Sudewo, Potensi Zakat Indonesia, Republika, 17 November 2006, page. 7[11]

Based from Edi Sudewo figurations on potential incomes come from Indonesian zakat it should be a huge challenge for Muslim community to manage and maintain those enormous potential incomes. Unfortunately Indonesia earns under-expected zakat income up today. In 2009 Indonesia is earned 1.2 trillion IDR and in 2010 Indonesia is earned only 1.5 trillion IDR or 300 billion increasing with an optimistic expectation on future earnings of 100 trillion IDR per year or go beyond Edi’s calculation. Didin Hafidhuddin, (2010)

IV. Conclusion

            From the above discussion it is clear that professional zakat need to be reconsidered, it might good on its intention but less on its propositions support. The majority of ulama’ is agreed to take the professional zakat as a part of wealth’s zakat or zakat maal. Based on that assumption we have a strong rational theory that implied a strong contribution of zakat to the aggregate consumption with refer to Yussof expenditure approach. Concerning some reference on this writing there are a big challenging problem in term of zakat’s management, its maintenance due to the lower percentage of Indonesian zakat earning with compared to Indonesian Muslim population. Finally government as the rulers’ party should give their good will to support its zakat institutions. Without all of their good will, the potential earnings of zakat will always in lower level and will not help national economy to actualize social welfare and economic justice.

Reference:

Al-Fauzan. Abdullah. 1429H. Fiqhu Dalil Syarh Tashil: Maktabah Ar-Rusyd.

Al-Qorodhowi. Yusuf. Fiqih Zakat. Bairut: Muassasah ar-Risalah.

Faizah. Abu.  Catatan atas Zakat Profesi.

Manshur. Abdullah. Nawazil Zakat: Dar Maiman.

Sulaiman. Muhammad. Abhats Fiqhiyyah fi Qodhoya Zakat Al-Mu’ashirhoh. Yordania: Dar Nafais.

Yuliadi. Immamudin. 2007. Perekonomian Indonesia Masalah dan Implementasi Kebijakan. Yogyakarta: UPFE UMY.

On line resources:

http://abiubaidah.com

http://abuhannanassundawi.wordpress.com/2010/12/03/menyibak-kontroversi-zakat-profesi/

http://bola.inilah.com/read/detail/1334092/penerimaan-zakat-baznas-capai-rp-15-triliun

http://www.scribd.com/doc/54486025/Mengulas-Kontroversi-Zakat-Profesi


[1] Compiled data from Indonesian Statistical Bureau (BPS) and Wikipedia online encyclopedia

[3] Al-Ijma’ page. 51-54 by Imam Ibnul Mundzir and al-Iqna’ fii Masail Ijma’ 1/263-264 by Imam Ibnul Qothon.

 

[4] Az-Zakat fil Islam page. 73-75 by Dr. Sa’id al-Qohthoni.

[5] Idem page. 4

[6] Al-Islam wal Audho’ Iqtishodiyyah page. 166-167 by Syaikh Muhammad al-Ghozali and Fiqih Zakat 1/570 by Dr. Yusuf al-Qaradhawi.

 

[7] Majmu Fatawa Syaikh Ibnu Baz 14/134 and Majmu Fatawa Ibnu Utsaimin 18/178, Fatawa Lajnah Daimah 9/281.

[8] Wealth zakat refer to Zakat Maal in Arabic terminology

[9] Majmu Fatawa Syaikh Ibnu Baz 14/134 and Majmu Fatawa Ibnu Utsaimin 18/178, Fatawa Lajnah Daimah 9/281.

[10] Eri Sudewo is a Social Entrepreneur who concerns on zakat potential to build a better Islamic civilization.

[11] Eri Sudewo is a Social Entrepreneur who concerns on zakat potential to build a better Islamic civilization.