Zakat Tabungan Pensiun dalam Perspektif Fikih Islam
Zakat of Pension Saving in Islamic Jurisprudence Perspective
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.
References
RI, Kementrian Agama. Al-Qur’an Dan Terjemahnya. Jakarta Timur: Ummul Qura, 2018.
Ad-Dausiri, Muhammad bin Sa’id bin Fahd. “Al-Rātib Al-Taqāudi Dirāsatu Fiqhiyyah,” n.d.
al- Utsaimin, Muhammad Shalih. Ensiklopedia Zakat. Pustaka As-Sunnah, n.d.
Al-Bukhārī, Muḥammad ibn Ismā’īl ibn Ibrāhīm. Ṣahīh Al-Bukhārī. Cet. I. al-Qāhirah: Dār ibn al-Jauzī, 2010.
al-Fauzān, Ṣālih bin Fauzān bin ‘Abdullah. “Al-Mulakhkhaṣal-Fiqhī,” Cet. XIV. Kerajaan Saudi Arabia: Dār Ibnu al-Jauzī, 2000.
Al-Ghazali, Muhammad. “Al-Islām Wa Audla’una Al-Iqtishādiyyah,” Cet.I. Mesir: Ḋār an-Nahdhoti, 2006.
Al-Ghufaili, Abdullah bin Manshur. Nawāzil Fī Zakāt. Cet. I. Dār al-Maymān, 2008.
Al-Qardāwī, Yusuf. “Fikih Al Zakah.” Azar, 2006.
Al-Zuhailī, Wahbāh bin Mustafā. “Al-Fiqhu Al-Islāmī Wa Adillatuhu, Jilid 3 (Damaskus.” Damaskus: Dārul fikr, n.d.
Bukit, Elvina Octavia. “Analisis Penerapan Pernyataan Standar Akuntansi Keuangan 18 Mengenai Akuntansi Dana Pensiun Pada Pertamina”.” Universitas Hasanuddin, 2012.
Djaelani. Stategi Bazis Dalam Menyiasati Implemantasi UU No. 38 Tahun 1999 Tentang Pengelolaan Zakat. Jakarta: Forum Zakat, 2003.
Ibnu Qudāma, Abdullah bin Aḥmad. “Al-Mugnī.” al-Riyāḍ: Dār ‘Ālam al-Kutub, 2015.
Indonesia, President Republik. “Undang-Undang No. 23 Tahun 2011 Tentang Pengelolaan Zakat.” Jakarta, 2011.
Kurnia, Hikmat, and A. Hidayat. Panduan Pintar Zakat. Jakarta: Qultum Media, 2008.
Latumaerissa, Julius R. Bank Dan Lembaga Keuangan Lain. Salemba Empat, 2011.
Mahmuddin, Ronny, Irsyad Rafi, Khaerul Aqbar, and Azwar Iskandar. “Hukummenyegerakan Penyerahan Zakat Harta Dan Zakat Fitrah Di Saat Pandemi Covid-19.” BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam 1, no. 2 (2020): 125–36. https://journal.stiba.ac.id/index.php/bustanul/article/view/140.
Mardani. Hukum Islam Dalam Hukum Positif Indonesia. Cet. I. Depok: Rajawali Pers, 2018.
Norman, Efrita, and Enah Pahlawati. “Manajemen Dana Pensiun Syariah.” Reslaj : Religion Education Social Laa Roiba Journal 3, no. 2 (2021): 227–35. doi:10.47476/reslaj.v3i2.349.
Qardawi, Yusuf. Fiqhu Zakāh. Cet. II. Bairūt: Muassasat ar- Risālah, 1973.
RI, Kementrian Agama. Al-Qur’an Dan Terjemahnya. Jakarta Timur: Ummul Qura, 2018.
Sālim, Kamāl ibn al-Sayyid. “Ṣaḥīḥ Fiqh Al-Sunnah Wa Adillatuh Wa Tauḍīḥ Mażāhib Al-Aimmah.” al-Qāhirah: al-Maktabah al-Tauqīfiyyah, 2003.
Sarwat, Ahmad. Zakat Uang. Cet.I. Jakarta Selatan: Rumah Fikih Publishing, 2019.
Tabrani, Sulaiman bin Ahmad al. “Al Du’aau Li Al Tabrani,” Cet I. Baeirūt: dar al kutul al ’alamiyah, 1992.
“Tabungan Hari Tua.” PT.Taspen, 2021. https://taspen.co.id/layanan/detail-tht.
Yassir, Muhammad. “Zakat Tabungan Pensiun,” 2020. https://konsultasisyariah.com/17499-zakat-uang-pensiun-dan-klaim-asuransi.html l.
Yuliani, Marifah. “Manajemen Lembaga Keuangan Non Bank Dana Pensiun Berdasarkan Prinsip Syariah.” Journal of Chemical Information and Modeling 17, no. 2 (2019): 221–40.
Yunita, Ani, and Reni Budi Setyaningrum Muhammad Annas. “TANGGUNGJAWAB OTORITAS JASA KEUANGAN SOLO DI LEMBAGA DANA PENSIUN UNIVERSITAS.” Masalah-Masalah Hukum 47, no. 4 (2018): 460–78. doi:10.14710/mmh.47.4.2018.460-478.
“ما الحكمة من اقتران الزكاة بالصلاة.” أكبر موقع عربي بالعالم, n.d. https://mawdoo3.com/ما_الحكمة_من_اقتران_الزكاة_بالصلاة.
Viewed: 566
Downloaded: 364
Copyright (c) 2021 Khaerul Aqbar, Dewi Indriani, Sulkifli Herman, Selvi Wanda Rusmita
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
