Payment System Of Additional Zakat Of Employee Income To Amil Zakat Agency In Perspective Of The Ulama Of Padang Panjang City

Abstract

The Regional Government of Padang Panjang City urges every employee to pay Zakat on Additional Employee Income (TPP) to the Padang Panjang City Amil Zakat Agency by deducting 2.5% of the Additional Employee Income (TPP). This zakat, as the name implies, is termed by the Padang Panjang City Government as Zakat TPP. However, some employees agree and some disagree with this local government appeal. This paper is written with the aim of knowing about Zakat TPP, how the implementation of Zakat TPP, and how the views of Padang Panjang City scholars on Zakat TPP. To conduct this research, the author uses the type of field research (Field Research) with interview techniques and reviews directly to the field and then analyzed using science. To explore the information, the author collects information, summarizes the information, displays the information, then concludes it. After the research was conducted, information was obtained that the appeal from the Padang Panjang City Government was appropriate because it had gone through studies and discussions between the local government and the scholars and involved BAZ administrators in Padang Panjang City. In its implementation, the realization of Zakat TPP has only reached 40% of all employees who have paid their Zakat TPP to BAZ Padang Panjang City. Ulama in Padang Panjang City are of the view that employees should obey the appeal of the local government as the sharia/religious command for Muslims to obey ulil amri.