HUKUM ZAKAT TANAH DAN PROPERTI

Abstract

Zakat is one of the main instruments in the Islamic economic system, functioning as a mechanism for wealth distribution and poverty alleviation. In the contemporary context, the objects of zakat are no longer limited to agricultural products, trade, gold, and silver, but have expanded to include land and property ownership. This article aims to examine the legal status of zakat on land and property from the perspective of Islamic law as well as its relevance within Indonesia’s positive law. This study employs a normative approach with a qualitative-descriptive method, supported by juridical analysis and the maqashid al-shariah approach. The findings indicate that zakat on land and property has a strong legal foundation in the Qur’an, hadith, and the ijtihad (independent reasoning) of contemporary scholars. In Indonesia’s positive law, zakat is regulated by Law Number 23 of 2011, which provides legal legitimacy and integrates zakat obligations into the national social welfare system. The collection of zakat on productive land and income-generating properties has the potential to support economic redistribution, strengthen the social function of zakat, and promote social justice. This study recommends increasing public awareness, reinforcing technical regulations, and fostering institutional synergy between zakat authorities and the government in order to optimize the potential of zakat on land and property. Thus, zakat serves not only as an individual act of worship, but also as an instrument for the economic empowerment of the Muslim community, in line with the goals of sustainable development.