期刊名称:International Journal of Academic Research in Business and Social Sciences
电子版ISSN:2222-6990
出版年度:2020
卷号:10
期号:5
页码:951-986
DOI:10.6007/IJARBSS/v10-i5/7326
语种:English
出版社:Human Resource Management Academic Research Society
摘要:One of zakat al mal al mustafad is zakat salary. Indonesia has high capability of collecting zakat. One of the requirements for performing zakat is the assets should exceed of al hawaij al asliyyah. Currently, not all the zakat institutions in Indonesia apply calculation of the standard exemption of zakat that measure al hawaij al asliyyah of individual. An exemption of zakat should have their own standard based on al hawaij al asliyah components in the society. This study is library research and will discuss on the components of al hawaij al asliyyah refer to the shariah views. There are ten of basic needs components mentioned in this paper. As recommendation, policy maker institution such as government and zakat institution should identify and investigate the amount of al hawaij al asliyah components periodically. Finally, through standard of al hawaij al asliyyah, it can achieve social justice of zakat payer in the collection of zakat salary in Indonesia.