HUKUM ZAKAT PROFESI DALAM PERSPEKTIF MAJELIS TARJIH MUHAMMADIYAH DAN LEMBAGA BAHTSUL MASAIL NAHDLATUL ULAMA
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This research aims to discover the view or position of the law of zakat profession in the perspective of tarjih assembly of Muhammadiyah and bahtsul masail institution of Nahdlatul Ulama. This research is qualitative research based on descriptive-comparative method to discover the perspectives of both institutions. The finding of this research are: first, according to tarjih assembly of Muhammadiyah, zakat profession is obligation (wajib). This decision is based on general order of infak in QS al-Baqarah: 267 with ijtihad Bayani. Where as according to batsul masail institution of Nahdlatul Ulama, zakat profession is also obligation (wajib), based on ilhaqul-masail bi nazha’iriha which is zakat profession is equal (ilhaq) to zakat tijarah. Second, both of institutions are decided that zakat profession is obligation (wajib) where in it’s nisab is 85 gram of gold and it’s value is 2,5%, while the contradiction is only about haul. Bahtsul masail institution of Nahdlatul Ulama argued that if the balance income of someone in one year reached the nisab (85 gram of gold), the zakat for his balance is wajib. While, according to tarjih assembly of Muhammadiyah, if the balance income of someone reached nisab, after cut off by his basic needs, the zakat for him is wajib even his balance income doesn’t settle until one year.