TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK ZAKAT PERKEBUNAN (Studi Kasus Petani Sawit di Desa Bangun Purba Barat, Kecamatan Bangun Purba, Kabupaten Rokan Hulu, Riau)

Abstrak

This study aims to analyze and find out the review of Islamic law on the
practice of Plantation Zakat in the people of Bangun Purba Barat Village. By using
descriptive qualitative research methods. Qualitative research that utilizes open
interviews to examine and understand attitudes, views, feelings, and behavior of
individuals or groups of people in the people of Bangun Purba Barat Village. Data
obtained from research through the process of documentation and interviews with
residents of Bangun Purba Barat Village, religious scholars and community
leaders.
The results of this research indicate that the practice of zakat on plantation
yields requires individual responsibility for plantation owners to pay zakat from
their harvests. This means that oil palm plantation owners must calculate the
amount of zakat to be paid based on a certain percentage of the harvested palm oil
in one season.
The conclusion of this thesis is that based on the review of Islamic law
regarding the zakat practice on plantation yields among oil palm farmers in the
village of Bangun Purba Barat, Bangun Purba District, it can be concluded that
the majority of scholars and religious leaders agree that the zakat practice is in
accordance with the teachings of Islam.