Implementation of Income Zakat in the Civil Servant Environment

Arif Mubarok and Dahlia

This study aims to analyze implementation of zakat profession in the civil servant environment of Kantor Wilayah Kementerian Agama Kalimantan Selatan through handbill No. KW.17.6/BA.03.2/177/2016 regarding the optimization zakat of profession, infaq, and shadaqah for civil servants. The realization of zakat profession by zakat collecting unit (UPZ). This study uses descriptive qualitative approach. Data obtained through interviews and several documents. The implementation of zakat proffesion analyzed through a comparison between the potential and acceptance of zakat profession through the Zakat Collecting Unit. The results of this study show the acceptance of zakat profession is still not optimal, its only 52.44% in 2018 and 54.29% in 2019. The level of zakat profession acceptance is still low, due to differences in interpretations related to nishab and zakat value regulations. In addition, the existing of handbill was only an appeal and not a binding rule, so the employees seem freely determine where they would issued their zakat. UPZ is required to be professional in order to build the trust of Muzakki by increasing credibility, good communication, and reliability.

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