KEBUTUHAN HIDUP LAYAK (KHL) DAN UPAH MINIMUM PROVINSI (UMP) SEBAGAI ALTERNATIF PENETAPAN NISAB ZAKAT PROFESI

This research seeks to provide a new perspective on nisab of zakat which is by considering the proper life needs (KHL) and the minimum provincial wage (UMP) instead of gold price which is commonly used. It demonstrates that by using this new method in accounting the nisab, the spirit of justice in zakat can be preserved. Usually, nisab on earnings is simply measured by the value of gold. However, there are some problems on this method. Among them, eventhough gold prices are relatively the same in each region, but when they are converted to the values of the currency, the value in each region are different. This will lead to inaccuracies in the determination of nisab. This research therefore tries to answer the questions of what is the Legal philosophy contained in the stipulation of nisb? How is the application of Prover Live Needs (KHL) and the Minimum Provincial Wage (UMR) deployed as nisab? Classical text analysis combined with contextual overview, is deployed to trace how KHL and UMP can be used as the nisab of zakat.