KONSTRUKSI ZAKAT OBLIGASI PERSPEKTIF YUSUF Al-QARADHAWI

Abstract

Abstract

According to Yusuf Al-Qaradawi, the problem examined in this research is how to impose zakat obligations on shares and bonds. This research aims to determine the ijtihad of ulama regarding zakat on shares and bonds, especially the ijtihad of Yusuf Al-Qaradawi as one of the ulama who is an expert in Islamic law. The research method in this thesis uses library research, so the study focuses on library materials by searching and reviewing literature related to this paper. This research concludes that the ulama stated that zakat is deducted from shares and bonds if they have reached the nisab and haul and other obligatory zakat requirements. However, they have different opinions on how to issue it. Meanwhile, according to Yusuf Al-Qaradawi, zakat on shares and bonds can collected from the value of shares or the value of bonds applicable in the market where the zakat is 2.5%, or it can also be from net profits where the zakat is 10%. According to Yusuf Al-Qaradawi, the nisab for zakat on shares and bonds is equal to the nisab for gold, namely 85 grams of gold.

Kayword:       Zakat, Saham, Obligasi, dan Yusuf Al Qaradhawi