Penetapan Zakat Fitrah dan Fidyah 2026 Baznas: Perspektif Syariah

Abstrak

 This study aims to analyze the normative fiqh foundations of zakat al-fitr and fidyah from the perspectives of the Maliki, Shafi‘i, and Hanafi schools, as well as to examine the empirical basis for determining the amounts of Rp50,000 for zakat al-fitr and Rp65,000 for fidyah in 1447 H/2026 M by Badan Amil Zakat Nasional. The research employs a qualitative approach using a normative-empirical method, including a literature review of classical and contemporary fiqh works, an analysis of maqasid al-sharia, and an examination of the official document Decree of the Chairman of BAZNAS RI Number 14 of 2026 and national rice price data. The findings indicate that the determination of zakat al-fitr and fidyah amounts by BAZNAS represents a form of institutional ijtihad that integrates classical fiqh provisions with modern economic realities. Normatively, these amounts are legitimized within the framework of one sha’ for zakat al-fitr and one mud (or half a sha’ according to the Hanafi school) for fidyah, with the permissibility of monetary payment supported by considerations of public benefit (maslahah). Empirically, the amounts of Rp50,000 and Rp65,000 are based on the average price of premium rice and reasonable consumption standards, while allowing adjustments at the regional level. Therefore, this policy is considered consistent with the principles of public welfare, distributive justice, and the objectives of Islamic law in safeguarding the well-being of beneficiaries without compromising the validity of Islamic legal principles.