Metodologi Istinbath Fikih Zakat Indonesia Studi Terhadap Fatwa-Fatwa Zakat Majelis U Indonesia) - Repository UIN Sumatera Utara
DAFTAR ISI
Halaman
LEMBARAN PERSETUJUAN…………………………………………………...i
LEMBARAN PENGESAHAN ............................................................................. ii
ABSTRAKSI ........................................................................................................ iii
KATA PENGANTAR .......................................................................................... vii
TRANSLITERASI ................................................................................................ x
SURAT PERNYATAAN ................................................................................... xiii
DAFTAR ISI ........................................................................................................ xiv
BAB
I : PENDAHULUAN ........................................................................... 1
A.
B.
C.
D.
E.
F.
G.
H.
I.
BAB
Latar Belakang Masalah ............................................................ 1
Rumusan Masalah ..................................................................... 13
Tujuan Penelitian ...................................................................... 13
Ruang Lingkup Penelitian ........................................................ 14
Landasan Konsepsional ............................................................ 15
Kerangka Teori .......................................................................... 20
Kajian Terdahulu ...................................................................... 31
Metodologi Penelitian ............................................................... 36
Sistematika Pembahasan ........................................................... 41
II : EKSISTENSI FATWA & MAJELIS ULAMA INDONESIA .. 43
A. Fatwa Perspektif Ushul Fikh ..................................................... 43
1. Terminologi Fatwa ............................................................... 43
2. Kedudukan Fatwa Dalam Ijtihad .......................................... 53
3. Syarat-Syarat dan Bentuk-Bentuk Fatwa ............................. 60
4. Korelasi Fatwa Dengan Fikih ............................................... 72
5. Korelasi Fatwa Dengan Perubahan Sosial ............................. 75
B. Kedudukan Majelis Ulama Indonesia ........................................ 84
1. Sejarah Lahirnya MUI ........................................................... 84
2. Pedoman Dasar dan Pedoman Rumah Tangga MUI ............. 87
3. Pedoman dan Prosedur Penetapan Fatwa MUI ..................... 99
4. Peran dan Kiprah MUI .........................................................102
BAB
III : KONSTRUKSI METODOLOGI FIKIH ZAKAT
INDONESIA .................................................................................109
A. Bentuk Fatwa - Fatwa MUI tentang Zakat di Indonesia ............109
1. Amil Zakat ..........................................................................110
2.
3.
4.
5.
6.
7.
Masalah Fikih Kontemporer Bekaitan Dengan Zakat ..........113
Intensifikasi Pelaksanaan Zakat ...........................................116
Hukum Zakat Atas Harta Haram .........................................119
Zakat Penghasilan ................................................................121
Penarikan Pemeliharaan dan Penyaluran Harta Zakat .........123
Mentasharrufkan Zakat Kegiatan Produktif dan
Kemaslahatan Umum ...........................................................126
8. Penggunaan Zakat Untuk Istismar/Investasi........................128
9. Penyaluran Harta Zakat Bentuk Asset Kelolaan ..................129
10. Pemberian Zakat Untuk Beasiswa .......................................132
B. Urgensi Metodologi Fikih Zakat Indonesia................................133
1. Pembaruan Metodologi Fikih Zakat Indonesia .....................137
2. Merespon Kebutuhan Hukum Fikih Zakat Indonesia ...........141
3. Penyatuan Khilafiyah ............................................................144
4. Efektivitas Pengelolaan Zakat Indonesia ..............................155
C. Metodologi Fikih Zakat Indonesia .............................................166
1. Ushul Fikh Sebagai Sebuah Metodologi ................................166
2. Kedudukan Fikh Zakat Indonesia ..........................................173
3. Metodologi Fikh Zakat Indonesia ..........................................185
a. Kontekstualisasi Mazhab ................................................185
1. Alqur’an ....................................................................188
2. Al-Sunnah ..................................................................192
3. Al-Ijma’ .....................................................................197
4. Al-Qiyas.....................................................................200
5. Qaul Shahabiy ...........................................................205
6. Al-Istihsan .................................................................208
7. Maslahah al-Mursalah ..............................................211
8. Al-Istishab .................................................................216
9. Al-Urf ........................................................................217
10. Sadd al-Dzariat .........................................................220
b. Pendekatan Maqashid al-Syariah ...................................221
BAB
IV : RELEVANSI DAN APLIKASI KONTEKSTUALISASI
MAZHAB DAN MAQASHID AL-SYARIAH TERHADAP
KEBUTUHAN FATWA FIKIH ZAKAT INDONESIA ......226
A. Relevansi Kontekstualisasi Mazhab dan Maqashid al-Syariah
Terhadap Fatwa Fikih Zakat Indonesia ................................226
1. Fatwa tentang Amil Zakat .............................................227
2. Fatwa Masalah Fikih Kontemporer Bekaitan Dengan
Zakat ...............................................................................229
3. Fatwa tentang Intensifikasi Pelaksanaan Zakat .............230
4. Fatwa tentang Hukum Zakat Atas Harta Haram ............234
5. Fatwa Zakat Penghasilan ................................................235
6. Fatwa tentang Penarikan Pemeliharaan dan Penyaluran
Harta Zakat .....................................................................237
ii
7.
Fatwa Mentasharrufkan Zakat Kegiatan Produktif dan
Kemaslahatan Umum .....................................................239
8. Fatwa tentang Penggunaan Zakat Untuk Istismar/
Investasi .........................................................................242
9. Fatwa Penyaluran Harta Zakat Bentuk Asset
Kelolaan .........................................................................244
10. Fatwa tentang Pemberian Zakat Untuk Beasiswa ..........246
B. Aplikasi Kontekstualisasi Mazhab dan Maqashid al-Syariah
Terhadap Perkembangan Fatwa fikih Zakat Indonesia ..........248
1. Sumber – Sumber Zakat ..................................................253
2. Mustahik Zakat................................................................260
3. Pengelolaan Zakat ..........................................................276
a. Pengelolaan Zakat Olah Negara ................................276
b. Sanki Muzakki ..........................................................280
c. Zakat Mengurangi Pajak ...........................................282
d. Pengembangan Model Zakat Produktif .....................284
e. Sinergitas BAZNAS – LAZ ......................................285
BAB
V : PENUTUP ....................................................................................287
A. Kesimpulan ............................................................................287
B. Saran – Saran .........................................................................292
DAFTAR PUSTAKA ............................................................................................
RIWAYATHIDUP ...............................................................................................
LAMPIRAN – LAMPIRAN ................................................................................
iii
iv
Halaman
LEMBARAN PERSETUJUAN…………………………………………………...i
LEMBARAN PENGESAHAN ............................................................................. ii
ABSTRAKSI ........................................................................................................ iii
KATA PENGANTAR .......................................................................................... vii
TRANSLITERASI ................................................................................................ x
SURAT PERNYATAAN ................................................................................... xiii
DAFTAR ISI ........................................................................................................ xiv
BAB
I : PENDAHULUAN ........................................................................... 1
A.
B.
C.
D.
E.
F.
G.
H.
I.
BAB
Latar Belakang Masalah ............................................................ 1
Rumusan Masalah ..................................................................... 13
Tujuan Penelitian ...................................................................... 13
Ruang Lingkup Penelitian ........................................................ 14
Landasan Konsepsional ............................................................ 15
Kerangka Teori .......................................................................... 20
Kajian Terdahulu ...................................................................... 31
Metodologi Penelitian ............................................................... 36
Sistematika Pembahasan ........................................................... 41
II : EKSISTENSI FATWA & MAJELIS ULAMA INDONESIA .. 43
A. Fatwa Perspektif Ushul Fikh ..................................................... 43
1. Terminologi Fatwa ............................................................... 43
2. Kedudukan Fatwa Dalam Ijtihad .......................................... 53
3. Syarat-Syarat dan Bentuk-Bentuk Fatwa ............................. 60
4. Korelasi Fatwa Dengan Fikih ............................................... 72
5. Korelasi Fatwa Dengan Perubahan Sosial ............................. 75
B. Kedudukan Majelis Ulama Indonesia ........................................ 84
1. Sejarah Lahirnya MUI ........................................................... 84
2. Pedoman Dasar dan Pedoman Rumah Tangga MUI ............. 87
3. Pedoman dan Prosedur Penetapan Fatwa MUI ..................... 99
4. Peran dan Kiprah MUI .........................................................102
BAB
III : KONSTRUKSI METODOLOGI FIKIH ZAKAT
INDONESIA .................................................................................109
A. Bentuk Fatwa - Fatwa MUI tentang Zakat di Indonesia ............109
1. Amil Zakat ..........................................................................110
2.
3.
4.
5.
6.
7.
Masalah Fikih Kontemporer Bekaitan Dengan Zakat ..........113
Intensifikasi Pelaksanaan Zakat ...........................................116
Hukum Zakat Atas Harta Haram .........................................119
Zakat Penghasilan ................................................................121
Penarikan Pemeliharaan dan Penyaluran Harta Zakat .........123
Mentasharrufkan Zakat Kegiatan Produktif dan
Kemaslahatan Umum ...........................................................126
8. Penggunaan Zakat Untuk Istismar/Investasi........................128
9. Penyaluran Harta Zakat Bentuk Asset Kelolaan ..................129
10. Pemberian Zakat Untuk Beasiswa .......................................132
B. Urgensi Metodologi Fikih Zakat Indonesia................................133
1. Pembaruan Metodologi Fikih Zakat Indonesia .....................137
2. Merespon Kebutuhan Hukum Fikih Zakat Indonesia ...........141
3. Penyatuan Khilafiyah ............................................................144
4. Efektivitas Pengelolaan Zakat Indonesia ..............................155
C. Metodologi Fikih Zakat Indonesia .............................................166
1. Ushul Fikh Sebagai Sebuah Metodologi ................................166
2. Kedudukan Fikh Zakat Indonesia ..........................................173
3. Metodologi Fikh Zakat Indonesia ..........................................185
a. Kontekstualisasi Mazhab ................................................185
1. Alqur’an ....................................................................188
2. Al-Sunnah ..................................................................192
3. Al-Ijma’ .....................................................................197
4. Al-Qiyas.....................................................................200
5. Qaul Shahabiy ...........................................................205
6. Al-Istihsan .................................................................208
7. Maslahah al-Mursalah ..............................................211
8. Al-Istishab .................................................................216
9. Al-Urf ........................................................................217
10. Sadd al-Dzariat .........................................................220
b. Pendekatan Maqashid al-Syariah ...................................221
BAB
IV : RELEVANSI DAN APLIKASI KONTEKSTUALISASI
MAZHAB DAN MAQASHID AL-SYARIAH TERHADAP
KEBUTUHAN FATWA FIKIH ZAKAT INDONESIA ......226
A. Relevansi Kontekstualisasi Mazhab dan Maqashid al-Syariah
Terhadap Fatwa Fikih Zakat Indonesia ................................226
1. Fatwa tentang Amil Zakat .............................................227
2. Fatwa Masalah Fikih Kontemporer Bekaitan Dengan
Zakat ...............................................................................229
3. Fatwa tentang Intensifikasi Pelaksanaan Zakat .............230
4. Fatwa tentang Hukum Zakat Atas Harta Haram ............234
5. Fatwa Zakat Penghasilan ................................................235
6. Fatwa tentang Penarikan Pemeliharaan dan Penyaluran
Harta Zakat .....................................................................237
ii
7.
Fatwa Mentasharrufkan Zakat Kegiatan Produktif dan
Kemaslahatan Umum .....................................................239
8. Fatwa tentang Penggunaan Zakat Untuk Istismar/
Investasi .........................................................................242
9. Fatwa Penyaluran Harta Zakat Bentuk Asset
Kelolaan .........................................................................244
10. Fatwa tentang Pemberian Zakat Untuk Beasiswa ..........246
B. Aplikasi Kontekstualisasi Mazhab dan Maqashid al-Syariah
Terhadap Perkembangan Fatwa fikih Zakat Indonesia ..........248
1. Sumber – Sumber Zakat ..................................................253
2. Mustahik Zakat................................................................260
3. Pengelolaan Zakat ..........................................................276
a. Pengelolaan Zakat Olah Negara ................................276
b. Sanki Muzakki ..........................................................280
c. Zakat Mengurangi Pajak ...........................................282
d. Pengembangan Model Zakat Produktif .....................284
e. Sinergitas BAZNAS – LAZ ......................................285
BAB
V : PENUTUP ....................................................................................287
A. Kesimpulan ............................................................................287
B. Saran – Saran .........................................................................292
DAFTAR PUSTAKA ............................................................................................
RIWAYATHIDUP ...............................................................................................
LAMPIRAN – LAMPIRAN ................................................................................
iii
iv