Company Zakat According To Yusuf Al-Qaradawi And Wahbah Zuhaili Under The Law Invitation Of The Ri. Number 23 Of 2011

Abstract

So far, zakat has only been imposed on individual Muslims, not on behalf of groups or companies. one of which is LAZIS which manages company zakat, companies as the subject of zakat are still a matter of debate among ulama because they are afraid that there will be double zakat if the company is included in the subject of zakat. Apart from that, a more in-depth study is needed to find out the basis and method for determining the law on corporate zakat.The type of research used is the library research method using a normative research type, namely the method of analysis of the laws written in the Koran and Hadith as well as the Republic of Indonesia Law. which is then interpreted to gain relevance to the problem that is the object of research.The determination of zakat on companies as muzakki and as one of the sources of zakat uses general arguments that order zakat to be paid, apart from that it also uses the qiyas method as the legal basis for making it. Qiyas here relies on zakat for the sharing of livestock because it has „Illat“, an economic enterprise carried out jointly. Apart from zakat on livestock sharing, company zakat can also be analogous to trade zakat because illat is "an effort to make a profit from the sale and purchase of goods or services".