?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=SISTEM+PERHITUNGAN+ZAKAT+PROFESI+DI+BAZNAS%0D%0AKOTA+BANDAR+LAMPUNG+%0D%0A%0D%0A%0D%0A&rft.creator=FEGITA+%2C+MAHARANNY&rft.subject=346+Hukum+privat%2C+hukum+perdata&rft.description=%0D%0AFatwa+Majelis+Ulama+Indonesia+Nomor+3+Tahun+2003+tentang+Zakat+Penghasilan%0D%0Amenetapkan+perhitungan+zakat+profesi+dari+penghasilan+bersih+(netto).+Namun%2C%0D%0ABAZNAS+Kota+Bandar+Lampung+menetapkan+perhitungan+zakat+profesi+dari%0D%0Apenghasilan+kotor+(bruto)+berdasarkan+Surat+Keputusan+Ketua+BAZNAS+Republik%0D%0AIndonesia+Nomor+1+Tahun+2024+tentang+Nilai+Nisab+Pendapatan+dan+Jasa+Tahun%0D%0A2024.+Penelitian+ini+bertujuan+untuk+mengetahui+sistem+perhitungan+zakat+profesi%0D%0Adi+BAZNAS+Kota+Bandar+Lampung+dan+pelaksanaan+pengumpulan+zakat+profesi+di%0D%0ABAZNAS+Kota+Bandar+Lampung.%0D%0A%0D%0AJenis+penelitian+ini+adalah+penelitian+hukum+normatif+empiris+dengan+tipe+penelitian%0D%0Adeskriptif.+Pendekatan+masalah+yang+digunakan+ialah+non-judicial+case+studi.%0D%0APengumpulan+data+dilakukan+dengan+wawancara+dan+studi+pustaka.+Data+yang%0D%0Adigunakan+dalam+penelitian+ini+adalah+data+primer+yang+dikumpulkan+melalui%0D%0Awawancara+dan+data+sekunder+terdiri+dari+bahan+hukum+primer%2C+bahan+hukum%0D%0Asekunder%2C+dan+bahan+hukum+tersier.+Data+yang+dikumpulkan+kemudian+dianalisis%0D%0Asecara+kualitatif.+%0D%0A%0D%0AHasil+penelitian+dan+pembahasan+menunjukkan+bahwa+sistem+perhitungan+zakat%0D%0Aprofesi+di+BAZNAS+Kota+Bandar+Lampung+menggunakan+perhitungan+kotor%0D%0A(bruto)+yang+dimana+zakat+profesi+dapat+ditunaikan+pada+saat+menerima%0D%0Apenghasilan+tersebut.+Jika+penghasilan+selama+sebulan+telah+mencukupi+nisab%0D%0Asebesar++Rp.+6.859.394%2C00+dapat+langsung+ditunaikan+2%2C5%25+zakat+profesinya.%0D%0AApabila+penghasilan+selama+sebulan+tidak+mencukupi+nisab%2C+maka+dikumpulkan%0D%0Adalam+satu+tahun+dan+dapat+ditunaikan+2%2C5%25+zakat+profesinya+jika+telah+mencukupi%0D%0Anisab+setahun+sebesar+Rp.+82.312.725%2C00.+Pelaksanaan+pengumpulan+zakat+profesi%0D%0Adapat+ditunaikan+secara+langsung%2C+secara+tidak+langsung+melalui+transfer+bank%2C%0D%0Amelalui+Unit+Pengumpulan+Zakat+dan+Lembaga+Amil+Zakat+serta+menggunakan%0D%0Apayroll+system+dengan+memotong+penghasilan+secara+langsung+oleh+bendahara.%0D%0A+%0D%0AKata+Kunci%3A+Perhitungan%2C+Zakat+Profesi%2C+BAZNAS.+%0D%0A%0D%0AFatwa+of+the+Indonesia+Ulema+Council+Number+3+of+2003+concerning+Income+Zakat%0D%0Astipulates+the+calculation+of+professional+zakat+from+net+income.+However%2C+BAZNAS%0D%0ABandar+Lampung+City+stipulates+the+calculation+of+professional+zakat+from+gross%0D%0Aincome+based+on+the+Decree+of+the+Chairman+of+BAZNAS+of+the+Republic+of%0D%0AIndonesia+Number+1+of+2024+concerning+the+Nisab+Value+of+Income+and+Services+in%0D%0A2024.+This+study+aims+to+find+out+the+professional+zakat+calculation+system+in%0D%0ABAZNAS+Bandar+Lampung+City+and+the+implementation+of+professional+zakat%0D%0Acollection+in+BAZNAS+Kota+Bandar+Lampung.%0D%0A%0D%0AThis+type+of+research+is+empirical+normative+legal+research+with+a+descriptive+type%0D%0Aof+research.+The+problem+approach+used+is+a+non-judicial+case+study.+Data%0D%0Acollection+was+carried+out+by+interviews+and+literature+studies.+The+data+used+in+this%0D%0Astudy+is+primary+data+collected+through+interviews+and+secondary+data+consists+of%0D%0Aprimary+legal+materials%2C+secondary+legal+materials%2C+and+tertiary+legal+materials.%0D%0AThe+data+collected+is+then+analyzed+qualitatively.%0D%0A%0D%0AThe+results+of+the+research+and+discussion+show+that+the+professional+zakat%0D%0Acalculation+system+at+BAZNAS+Bandar+Lampung+City+uses+a+gross+calculation%0D%0Awhere+professional+zakat+can+be+paid+at+the+time+of+receiving+the+income.+If+the%0D%0Aincome+for+a+month+has+been+sufficient+for+the+nisab+of+Rp.+6%2C859%2C394.00%2C+2.5%25+of%0D%0Athe+professional+zakat+can+be+paid+immediately.+If+the+income+for+a+month+is+not%0D%0Aenough+for+the+nisab%2C+it+will+be+collected+in+one+year+and+can+be+paid+2.5%25+of+the%0D%0Aprofessional+zakat+if+it+has+completed+the+nisab+for+a+year+of+Rp.+82%2C312%2C725.00.+The%0D%0Aimplementation+of+professional+zakat+collection+can+be+paid+directly%2C+indirectly%0D%0Athrough+bank+transfers%2C+through+the+Zakat+Collection+Unit+and+the+Amil+Zakat%0D%0AInstitution+and+using+a+payroll+system+by+deducting+income+directly+by+the+treasurer.%0D%0A%0D%0AKeywords%3A+Calculation%2C+Professional+Zakat%2C+BAZNAS&rft.publisher=FAKULTAS+HUKUM&rft.date=2025-01-20&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81788%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81788%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81788%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++FEGITA+%2C+MAHARANNY++(2025)+SISTEM+PERHITUNGAN+ZAKAT+PROFESI+DI+BAZNAS+KOTA+BANDAR+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F81788%2F