{"id":3410,"date":"2024-09-20T14:21:11","date_gmt":"2024-09-20T14:21:11","guid":{"rendered":"https:\/\/lspt.or.id\/kajian\/?p=3410"},"modified":"2024-09-20T14:21:13","modified_gmt":"2024-09-20T14:21:13","slug":"menghitung-zakat-pertanian-dan-perkebunan","status":"publish","type":"post","link":"https:\/\/lspt.or.id\/kajian\/menghitung-zakat-pertanian-dan-perkebunan\/","title":{"rendered":"Menghitung Zakat Pertanian dan Perkebunan"},"content":{"rendered":"\n

Terdapat empat pendapat tentang tanaman apa yang wajib dizakati. Ulama kontemporer memilih pendapat Mazhab Hanafi, bahwa semua hasil bumi yang ditanam oleh manusia wajib dizakati. <\/p>\n\n\n\n

Dengan pendapat ini, aneka tanaman seperti kelapa sawit, tebu, atau cengkeh masuk dalam kategori wajib dizakati, di samping tanaman yang umum dijadikan makanan pokok seperti padi, jagung, atau gandum.<\/p>\n\n\n\n

Persiapan Menghitung<\/strong><\/p>\n\n\n\n

Sebelum mengeluarkan zakat, kita harus memastikan apakah kita wajib mengeluarkan zakat atau tidak. Acuan utama untuk itu adalah nisab. Terkait besaran nisab, kita dapat mengikuti Peraturan Menteri Agama (PMA) No. 52 Tahun 2014 Pasal 14 bahwa nisab zakat pertanian adalah 653 kg gabah. <\/p>\n\n\n\n

Angka tersebut merupakan hasil konversi dari 5 wasaq (60 sha), yang setiap 1 sha disamakan dengan 2,176 kg. Intinya, setiap kali kita panen hasil pertanian atau perkebunan dengan berat 653 kg, berarti kita wajib mengeluarkan zakat.<\/p>\n\n\n\n

Terkait syarat haul dalam zakat, secara mendasar zakat pertanian dan perkebunan tidak menyaratkan haul. Haul biasanya digunakan sebagai acuan waktu untuk menghitung harta yang dikeluarkan zakatnya. Tetapi dalam zakat pertanian, waktu untuk mengeluarkan zakat adalah setelah panen, tidak menunggu haul. <\/p>\n\n\n\n

Meski demikian, ketika zakat pertanian dan perkebunan ini diterapkan pula pada tanaman yang waktu panennya tidak berselang lama seperti lombok, tomat, dan sejenisnya, maka sistem haul dapat diterapkan.<\/p>\n\n\n\n

Tanaman yang panennya mingguan, bulanan, atau beberapa periode dalam setahun dapat ditahan dulu pengeluaran zakatnya. Setiap panen, petani dapat mencatat berapa hasil panennya, kemudian dijumlah di akhir tahun (12 bulan). <\/p>\n\n\n\n

Cara menghitung seperti ini sebagaimana pendapat Yusuf Al-Qardhawi dalam kitab Fiqh al-Zakah. Jika hasil penjumlahannya mencapai 653 kg, maka kita wajib mengeluarkan zakat.<\/p>\n\n\n\n

Menghitung Besaran Zakat<\/strong><\/p>\n\n\n\n

Terdapat dua hal yang dipertimbangkan dalam menghitung besaran zakat. Pertama adalah cara menyediakan air untuk tanaman (irigasi atau pengairan). <\/p>\n\n\n\n

Jika irigasi tidak membutuhkan biaya apa pun (gratis dari pemerintah atau tanamannya tidak butuh banyak air, cukup air hujan), maka besaran zakatnya adalah 10%. Namun jika irigasi membutuhkan biaya untuk sewa alat atau upah tenaga, maka besaran zakatnya adalah 5%.<\/p>\n\n\n\n

Selain pengairan, menghitung besaran zakat pertanian dan perkebunan juga dapat mempertimbangkan biaya pengelolaan dan sejenisnya. <\/p>\n\n\n\n

Biaya yang dimaksud seperti biaya produksi dan pengelolaan (seperti benih, pupuk, atau pestisida), biaya sewa tanah, serta penyisihan sebagian hasil panen untuk dikonsumsi sendiri (keperluan sehari-hari dirinya dan keluarga).<\/p>\n\n\n\n

Pertimbangan di atas, yakni mengurangi nominal hasil panen dengan biaya-biaya, tidak harus dilakukan. Melainkan hanya menjadi satu dari dua pilihan penghitungan. Pilihan yang pertama adalah menghitung hasil panen saja (hasil panen bruto) dan pilihan kedua adalah hasil panen dikurangi biaya (hasil panen netto). <\/p>\n\n\n\n

Jika kita lihat di website Badan Amil Zakat Nasional (BAZNAS), mereka cenderung memakai pilihan kedua (hasil panen netto).<\/p>\n\n\n\n

Contoh Praktis<\/strong><\/p>\n\n\n\n

Saya adalah petani padi yang mendapat hasil panen 10,1 ton atau 10.100 kg gabah padi. 10 ton saya jual dan 100 kg saya simpan untuk keperluan keluarga dan tasyakuran. Saat menjual, harga padi 1 kg adalah 5.000 rupiah. Sehingga saya mendapatkan uang 50 juta rupiah (10.000 kg x 5.000). <\/p>\n\n\n\n

Dalam proses penanaman dan perawatan, saya menghabiskan uang 15 juta, ini sudah termasuk biaya pengairan. Uang 15 juta tersebut setara dengan padi sejumlah 3.000 kg atau 3 ton (15.000.0000 \/ 5.000). Saya lalu menghitung besaran zakat yang harus saya keluarkan:<\/p>\n\n\n\n

Hasil Panen Bruto = 10.100 kg<\/p>\n\n\n\n

Biaya = 100 kg + 3.000 kg = 3.100 kg<\/p>\n\n\n\n

Prosentase Zakat: 5% (karena mengeluarkan biaya pengairan)<\/p>\n\n\n\n

Rumus<\/strong> <\/strong>= (HASIL PANEN BRUTO – BIAYA) x 10% atau 5%<\/strong><\/p>\n\n\n\n

= (10.100 kg – 3.100 kg) x 5%<\/p>\n\n\n\n

= 7.000 kg x 5%<\/p>\n\n\n\n

= 350 kg<\/p>\n\n\n\n

Jika dinominalkan rupiah, berarti 350 kg x 5.000 rupiah = 1.750.000 rupiah. Maka, saya mengeluarkan uang 1.750.000 rupiah sebagai zakat pertanian.<\/p>\n\n\n\n

Wallahu a’lam bissawab … <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

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