Abstract
This study to explore the thought of Yusuf Qardhawi about zakah on stock. As the purpose of which is to know about the existence of stock in the Islamic economic system according to the perspective of Yusuf Qardhawi and his method to determine the law about the obligatory of zakah on stock. Yusuf Qardhawi said that issuing, owning, buying, selling and transacting the stock is halal and there is no prohibition as long as the activities of the company formed from those stocks do not contain activities prohibited by shari'ah. According to Yusuf Qardhawi's thought that all of the stock types of companies, both industrial companies and trading companies must be obliged to pay zakah based on the announcement of the paragraph about the obligation of zakah ie surah at-Taubah paragraph 103. Then Yusuf Qardhawi expalained if we take an opinion that sees stock according to the type of company, zakah on stock of industrial companies can be analogous to zakah on investment plant, building, etc. which is analogous to zakat on agricultural land, and issued it's zakah amount 10% of net profit. While the trading company is analogous to zakah trading, its issued from the stock in accordance with the prevailing market price plus profit.
Highlights
PENDAHULUAN Dalam hidup berekonomi zakat merupakan salah satu ciri dari sistem ekonomi Islam, karena zakat salah satu implementasi azas keadilan dalam sistem ekonomi Islam
This study explore the thought of Yusuf Qardhawi about zakah on stock
As the purpose of which is to know about the existence of stock in the Islamic economic system according to the perspective of Yusuf Qardhawi and his method to determine the law about the obligatory of zakah on stock
Summary
Qardhawi mempunyai karakter fiqih tersendiri yang mempengaruhinya dalam mengambil istinbath hukum, beliau berpandangan tidak jauh berbeda dengan imam-imam madzhab terdahulu yaitu melalui tahapan-tahapan mengambila hukum yang pertama dengan al-Qur’an dan menetapkan hukum berdasarkan apa yang telah ditetapkan al-Qur’an, apabila tidak didapatinya maka ia menetapkan hukum berdasarkan apa yang telah ditetapkan as-Sunnah, dengan berusaha mendapatkan pemahaman yang benar tentang nash-nash apa yang ada pada keduanya. Bila mana ia tidak menemukan dalam as-Sunnah maka ia mencarinya dalam ijma‟ sahabat, dan bilamana ia tidak mendapatinya dalam ijma‟ maka ia menggunakan qiyas, begitulah seterusnya. Seorang Mujtahid harus bersikap netralis dari keberpihakan dalam kaitannya dengan perumusan suatu undang-undang bagi masyarakat dan proses tasyri‟ yang umum, maka sah-sah saja dengan pertimbangan hasil ijtihad itu lebih sesuai dengan semangat zaman modern dan kemaslahatn umat manusia dengan tetap berpegang dengan nashnash al-Qur’an dan Sunnah, kaidahkaidah syariat yang umum, ruh Islam, petunjuk salafush shaleh dalam ijtihad dan pengambilan kesimpulan hak yang pernah mereka lakukan, serta mengambil yang mudah dan menjauhkan yang sukar
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