Perubahan Nisab Zakat Pendapatan Berbasis Emas 14 Karat Perspektif Maqāşid Syarī'ah

Himatus Sayidah, Dina (2026) Perubahan Nisab Zakat Pendapatan Berbasis Emas 14 Karat Perspektif Maqāşid Syarī'ah. Undergraduate Thesis thesis, UIN K.H. Abdurrahman Wahid Pekalongan.

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Abstract

ABSTRAK Dina Himatus Sayidah (10222050), 2026, Perubahan Nisab Zakat Pendapatan Berbasis Emas 14 Karat Perspektif Maqāşid Syarī'ah Dosen Pembimbing: Dr. Mubarok, Lc., M.S.I. Perubahan standar nisab zakat pendapatan yang ditetapkan oleh Badan Amil Zakat Nasional (BAZNAS) Republik Indonesia dari emas 21 karat pada tahun 2025 menjadi emas 14 karat pada tahun 2026 melalui Keputusan Ketua BAZNAS RI Nomor 15 Tahun 2026. Perubahan tersebut dilakukan sebagai respons terhadap kenaikan harga emas yang berpotensi menyebabkan nilai nisab semakin tinggi dan sulit dijangkau oleh masyarakat. Namun, penetapan nisab berbasis emas 14 karat menimbulkan persoalan mengenai dasar formulasi, kepastian hukum, serta keadilan bagi muzakki dan mustahik. Selain itu, kenaikan nilai nominal nisab pada tahun 2026 menunjukkan bahwa perubahan kadar karat emas tidak serta-merta menurunkan batas nisab dalam rupiah. Oleh karena itu, penelitian ini bertujuan untuk menganalisis konsep dan formulasi penetapan nisab zakat pendapatan berbasis emas 14 karat serta mengkaji kebijakan tersebut berdasarkan perspektif maqāṣid syarī‘ah dengan pendekatan sistem Jasser Auda. Penelitian ini menggunakan jenis penelitian hukum empiris dengan pendekatan kualitatif. Data primer diperoleh melalui wawancara semi-terstruktur dengan pengurus BAZNAS, praktisi zakat, muzakki, dan mustahik. Sementara itu, data sekunder diperoleh melalui studi kepustakaan dan dokumentasi terhadap peraturan perundang-undangan, keputusan BAZNAS, kajian terkait nisab zakat pendapatan, serta literatur maqāṣid syarī‘ah. Data dianalisis secara deskriptif-kualitatif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penetapan nisab zakat pendapatan tahun 2026 tetap menggunakan acuan 85gram emas sebagaimana merujuk pada Peraturan Menteri Agama Nomor 31 Tahun 2019 dan Fatwa MUI Nomor 3 Tahun 2003. Penggunaan emas 14 karat menjadi dasar teknis konversi nilai nisab ke dalam rupiah, sehingga ditetapkan sebesar Rp91.681.728 per tahun atau Rp7.640.144 per bulan, dengan kadar zakat sebesar 2,5% bagi penghasilan yang telah memenuhi nisab. Kebijakan ini didasarkan pada pertimbangan ijtihad kelembagaan, pandangan fikih, dinamika harga emas, dan kemaslahatan masyarakat. Ditinjau dari perspektif maqāṣid syarī‘ah Jasser Auda, kebijakan tersebut memiliki orientasi untuk mewujudkan kemaslahatan, keadilan, dan kesejahteraan sosial-ekonomi. Meskipun demikian, implementasinya masih menghadapi sejumlah persoalan, terutama terkait keterbukaan formulasi perhitungan, pemahaman masyarakat, kepastian hukum, dan efektivitas penghimpunan zakat. Kenaikan nilai nominal nisab serta penurunan jumlah muzakki pada beberapa lembaga menunjukkan bahwa tujuan memperluas basis muzakki dan meningkatkan penyaluran zakat belum sepenuhnya tercapai. Oleh karena itu, diperlukan transparansi perhitungan, sosialisasi yang lebih luas, evaluasi berbasis data, serta penguatan landasan hukum penetapan nisab agar kebijakan zakat pendapatan dapat memberikan kemaslahatan yang proporsional bagi muzakki dan mustahik. Kata Kunci: nisab zakat pendapatan, emas 14 karat, BAZNAS, Maqāşid Syarī'ah, Jasser Auda ABSTRACT Dina Himatus Sayidah (10222050), 2026, Change in the Nisab of Income Zakat Based on 14-Carat Gold from the Perspective of Maqashid Sharia Supervisor: Dr. Mubarok, Lc., M.S.I. The change in the nisab standard for income zakat set by the National Amil Zakat Agency (BAZNAS) of the Republic of Indonesia from 21-carat gold in 2025 to 14-carat gold in 2026 through the Decree of the Chairman of BAZNAS RI Number 15 of 2026. The change was made in response to the increase in gold prices, which has the potential to raise the nisab value, making it increasingly difficult for the community to reach. However, the establishment of a 14-carat gold-based nisab raises questions regarding the basis of formulation, legal certainty, and fairness for muzakki and mustahik. Moreover, the increase in the nominal value of nisab in 2026 indicates that changes in the carat content of gold do not automatically lower the nisab limit in rupiah. Therefore, this research aims to analyze the concept and formulation of the nisab for income zakat based on 14-carat gold and to examine the policy from the perspective of maqāṣid al-sharīʿah using Jasser Auda's system approach. This research employs an empirical legal research type with a qualitative approach. Primary data were obtained through semi-structured interviews with BAZNAS administrators, zakat practitioners, muzakki, and mustahik. Meanwhile, secondary data were obtained through literature review and documentation of legislation, BAZNAS decisions, studies related to the nisab of income zakat, and maqāṣid syarī‘ah literature. The data were analyzed descriptively-qualitatively through the stages of data reduction, data presentation, and conclusion drawing. The research results show that the determination of the nisab for income zakat in 2026 will still use the reference of 85 grams of gold, as referred to in the Minister of Religious Affairs Regulation Number 31 of 2019 and MUI Fatwa Number 3 of 2003. The use of 14-carat gold serves as the technical basis for converting the nisab value into rupiah, thus it is set at Rp91,681,728 per year or Rp7,640,144 per month, with a zakat rate of 2.5% for income that meets the nisab. This policy is based on considerations of institutional ijtihad, fiqh perspectives, the dynamics of gold prices, and the welfare of the community. From the perspective of Jasser Auda's maqāṣid syarī‘ah, the policy is oriented toward achieving welfare, justice, and socio-economic well-being. Nevertheless, its implementation still faces several issues, particularly related to the transparency of calculation formulations, public understanding, legal certainty, and the effectiveness of zakat collection. The increase in the nominal value of nisab and the decrease in the number of muzakki in several institutions indicate that the goal of expanding the base of muzakki and increasing the distribution of zakat has not yet been fully achieved. Therefore, transparency in calculations, broader socialization, data-based evaluations, and strengthening the legal basis for determining nisab are needed so that the income zakat policy can provide proportional benefits for both muzakki and mustahik. Keywords: nisab income zakat, 14-carat gold, BAZNAS, maqashid sharia

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