Digital Professions and the Future of Zakat: A Maqāṣid-Based Study of the 2024 Fatwa by the Indonesian Ulema Council (MUI)
DOI:
https://doi.org/10.51590/waraqat.v10i2.1114Keywords:
Zakat on Digital Professions, Fatwa MUI, Maqāṣid al-Sharī‘ah, Islamic Digital Economy, Zakat Compliance IndonesiaAbstract
The rise of digital professions in Indonesia, particularly YouTubers and social media influencers, has challenged conventional frameworks of Islamic jurisprudence on zakat. To address this normative gap, the Majelis Ulama Indonesia (MUI) issued Fatwa 2024, which mandates zakat on income earned through digital platforms. This study aims to critically examine the manhaj istinbāṭ (legal reasoning methodology) employed in the fatwa, focusing on its integration of ushul al-fiqh principles and maqāṣid al-sharī‘ah values. Using a qualitative content analysis approach, the study evaluates primary texts, classical fiqh sources, and socio-economic data. The fatwa demonstrates a hybrid reasoning model combining qiyās, maslahah mursalah, and contextual deliberation, reclassifying digital income under zakatable categories. It also affirms that only lawful income is eligible for zakat, excluding unethical earnings such as those from hoaxes or immoral content. Findings reveal that while the fatwa offers strong theological and epistemic foundations, its practical implementation faces challenges, including low awareness among digital workers and fragmented institutional support. Nevertheless, the fatwa represents a forward-looking articulation of Islamic law that is responsive to modernity while remaining grounded in tradition. This research contributes to Islamic legal studies by offering a detailed analysis of how fatwas evolve in response to digital economic realities, and proposes strategic directions for enhancing fatwa efficacy and digital zakat governance.
References
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Bianda, R., & Wibowo, F. E. “The Rule of درء المفاسد أولى من جلب المصالح AND ITS APPLICATION IN DSN MUI FATWA NO. 137 ON SUKUK.” Journal of Muwafaqat 8, no. 1 (2025): 1–15. https://doi.org/10.53840/muwafaqat.v8i1.172.
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Holle, M. “Zakat Profesi Langkah Cerdas Mengatasi Kesenjangan Dan Pemicu Pertumbuhan Ekonomi Indonesia.” ZISWAF: Jurnal Zakat dan Wakaf 5, no. 2 (2019). 10.21043/ziswaf.v5i2.4337.
Inayati, A. A., Sa’adah, N. N., & Lestari, D. “The Profession Zakāt of Muslim Content Creators: An Analysis of Maslaḥah Mursalah.” Proceeding of International Conference on Sharia Economic Law (ICoShEL) 1, no. 1 (2024): 127–137.
Johari, J., Maghfirah, M., Maulidizen, A., & Rizapoor, H. “Istiḥsān Method and Its Relevance to Islamic Law Reform: Content Analysis of Fatwa of Majelis Ulama Indonesia on Corneal Transplant.” De Jure: Jurnal Hukum dan Syar'iah 15, no. 1 (2023): 1–20. https://doi.org/10.18860/j-fsh.v15i1.18442.
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Kemp, S. “Digital 2023: Indonesia.” DataReportal. Diakses pada 19 April 2025. https://datareportal.com/reports/digital-2023-indonesia.
Lajnah Pentashihan Mushaf al-Qur’an Kementerian Agama RI, Qur’an Kemenag in Word (2019).
Majelis Ulama Indonesia (MUI). Ijtima’ Ulama Komisi Fatwa se-Indonesia VIII. PP. Bahrul Ulum Islamic Center Sungailiat. Jakarta: MUI, 2024.
Mundzir, M. “Metode Penetapan Fatwa Majelis Ulama Indonesia (Analisis Penggunaan Qawaid Fiqhiyyah sebagai Dalil Mandiri dalam Fatwa).” The Indonesian Journal of Islamic Law and Civil Law 2, no. 1 (2021): 1–18.
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Pelu, I. E. A. S., & Tarantang, J. “Fatwa Majelis Ulama Indonesia Sebagai Solusi Permasalahan Umat Islam Di Indonesia.” Al-Manahij: Jurnal Kajian Hukum Islam 14, no. 2 (2020): 307–316. https://doi.org/10.24090/mnh.v14i2.3927.
Qaraḍāwī, Y. Fiqh Al-Zakāh: A Comprehensive Study of Zakah Regulations and Philosophy in the Light of the Qur'an and Sunnah. The Other Press, 2011.
Rahmat, R. “Metode Ijtihad Komisi Fatwa Majelis Ulama Indonesia.” NUKHBATUL'ULUM: Jurnal Bidang Kajian Islam 2, no. 1 (2016): 159–166. https://doi.org/10.36701/nukhbah.v2i1.11.
Sa’adah, N. N., Inayati, A. A., Lestari, D., & Qiptiyah, M. “Analisis Maslahah Mursalah Terhadap Zakat Profesi Dari Penghasilan Konten Kreator.” Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi 3, no. 3 (2024): 689–700. https://doi.org/10.61930/jebmak.v3i3.782.
Sabiq, A. F., & Amirudin, C. “Pendayagunaan Zakat Sesuai Fatwa MUI No. 23 Tahun 2020 di LAZ Selama Pandemi Covid-19.” Jurnal Bimas Islam 14, no. 1 (2020): 162. https://doi.org/10.37302/jbi.v14i1.358.
Sakirman, S. “Metodologi Qiyas Dalam Istinbathhukum Islam.” YUDISIA: Jurnal Pemikiran Hukum dan Hukum Islam 9, no. 1 (2018): 37–55. https://doi.org/10.21043/yudisia.v9i1.3672.
Sari, L. T., & Putri, M. A. “Analysis of Islamic Law Regarding Selebgram Professional Zakat from Endorsement Income.” KnE Social Sciences (2024): 737–745. https://doi.org/10.18502/kss.v9i2.15029.
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Suryani, I. “Metode Fatwa Majelis Ulama Indonesia.” JURIS (Jurnal Ilmiah Syariah) 9, no. 2 (2018): 175–184. https://doi.org/10.31958/juris.v9i2.915.
Thahir, A. H. “Towards the Multidimensional Ushul al-Fiqh: A Study of the Integration of Science in the Fatwa of Majelis Ulama Indonesia.” Samarah: Jurnal Hukum Keluarga dan Hukum Islam 8, no. 2 (2024): 687–705. http://dx.doi.org/10.22373/sjhk.v8i2.19686.
Topan, A. “Epistemologi Fikih Filantropi Islam Dalam Zakat Profesi: Studi Fatwa Majelis Ulama Indonesia Nomor 3 Tahun 2003 Tentang Zakat Penghasilan.” Jurnal Keislaman 5, no. 2 (2022): 238–255. https://doi.org/10.54298/jk.v5i2.3591.
Wahyudi, H. F., & Fajar, F. “Metode Ijtihad Komisi Fatwa Majelis Ulama Indonesia dan Aplikasinya dalam Fatwa.” Cakrawala: Jurnal Studi Islam 13, no. 2 (2018): 120–133. https://doi.org/10.31603/cakrawala.v13i2.2402.
Zamroni, M. A., Toha, M., Zuana, M. M. M., & Isbahi, M. B. “Exploring Zakat Distribution Via Blockchain in Indonesia Perspective of Maslahah Mursalah Wahbah Zuhaili.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 6, no. 3 (2023): 3544–3555. https://doi.org/10.31538/iijse.v7i3.5821.
Zikra, A., & Tanjung, D. “Zakat Profesi Perspektif Maqâshid Syari’ah.” JIIP-Jurnal Ilmiah Ilmu Pendidikan 6 (2023): 7940–7947. https://doi.org/10.54371/jiip.v6i10.3014.
Zuḥaylī, W. al-Fiqh al-Islāmī wa Adillatuhu. Dār al-Fikr al-Mouaser, 2003.
Ainiyah, M. “Kepatuhan Selebgram Dalam Membayar Zakat Dan Pajak Penghasilan (Pph 21) Menurut Imam Yusuf Qardhawi (Studi Kasus Selebgram Di Kota Medan).” Doctoral thesis, Universitas Islam Negeri Sumatera Utara (2021). http://repository.uinsu.ac.id/13709/.
Amin, M. A. A. M. A. “Qiyas Sebagai Sumber Hukum Islam.” SYARIAH: Journal of Islamic Law 4, no. 2 (2022): 33–46. https://doi.org/10.55721/g6sgnj72.
Baidowi, I. “Zakat Profesi (Zakat Penghasilan).” Tazkiya 19, no. 01 (2018): 40–54.
Bianda, R., & Wibowo, F. E. “The Rule of درء المفاسد أولى من جلب المصالح AND ITS APPLICATION IN DSN MUI FATWA NO. 137 ON SUKUK.” Journal of Muwafaqat 8, no. 1 (2025): 1–15. https://doi.org/10.53840/muwafaqat.v8i1.172.
Cahyani, A. I. “Zakat Profesi Dalam Era Kontemporer.” El-Iqthisady: Jurnal Hukum Ekonomi Syariah. https://doi.org/10.24252/el-iqthisadi.v2i2.18351.
Class Seefluencer. “Cara Influencer Dapat Uang dari Media Sosial.” Accessed on 19 April 2025. https://class.seefluencer.com/blog/cara-influencer-dapat-uang.
Fauzan, M. D. “Analisis Kewajiban Zakat Profesi dari Penghasilan Youtuber dan Selebgram Perspektif Hukum Islam Berdasarkan Konsensus Fatwa MUI Nomor 4/Ijtima Ulama/VIII/2024.” Doctoral thesis, Universitas Islam Indonesia (2025). https://dspace.uii.ac.id/handle/123456789/55790.
Fauziah, H., Hafidhuddin, D., & Tanjung, H. “Analisis Maqashid Asy-Syariah Dalam Pengelolaan Zakat Oleh Negara.” Kasaba: Jurnal Ekonomi Islam 11, no. 2 (2018): 102–127. https://doi.org/10.32832/kasaba.v11i2.2462.
Fitria, T. N. “Zakat Profesi (Zakat Penghasilan) Menurut Hukum Islam.” Jurnal Ilmiah Ekonomi Islam 1, no. 01 (2015). https://doi.org/10.29040/jiei.v1i01.9.
Hamdani, L., & Hamzah, E. “The Youtuber's Waqf and Zakat Model as a Fundraising Innovation for Waqf Funds.” Indonesian Conference of Zakat-Proceedings (2021): 267–276. https://doi.org/10.37706/iconz.2021.283.
Harman, Z. Z. “Zakat Profesi Selebgram Kota Kendari Perspektif Hukum Islam.” Fawaid: Sharia Economic Law Review 5, no. 2 (2023): 114–118. https://doi.org/10.31332/flr.v5i2.6211.
Hidayatullah, S. “Maslahah Mursalah Menurut Al-Ghazali.” Al-Mizan: Jurnal Hukum Dan Ekonomi Islam 2, no. 1 (2018): 115–163. https://doi.org/10.33511/almizan.v2n1.115-163.
Holle, M. “Zakat Profesi Langkah Cerdas Mengatasi Kesenjangan Dan Pemicu Pertumbuhan Ekonomi Indonesia.” ZISWAF: Jurnal Zakat dan Wakaf 5, no. 2 (2019). 10.21043/ziswaf.v5i2.4337.
Inayati, A. A., Sa’adah, N. N., & Lestari, D. “The Profession Zakāt of Muslim Content Creators: An Analysis of Maslaḥah Mursalah.” Proceeding of International Conference on Sharia Economic Law (ICoShEL) 1, no. 1 (2024): 127–137.
Johari, J., Maghfirah, M., Maulidizen, A., & Rizapoor, H. “Istiḥsān Method and Its Relevance to Islamic Law Reform: Content Analysis of Fatwa of Majelis Ulama Indonesia on Corneal Transplant.” De Jure: Jurnal Hukum dan Syar'iah 15, no. 1 (2023): 1–20. https://doi.org/10.18860/j-fsh.v15i1.18442.
Kaunda, R. B., Niteh, M. Y., & Ahmad, M. “Religious Moderation In The Indonesian Ulama Council (MUI) Fatwa: Analysis Of Fatwa Fikih On Interfaith Greetings.” al-Qanatir: International Journal of Islamic Studies 34, no. 1 (2025): 82–92. https://al-qanatir.com/aq/article/view/974.
Kemp, S. “Digital 2023: Indonesia.” DataReportal. Diakses pada 19 April 2025. https://datareportal.com/reports/digital-2023-indonesia.
Lajnah Pentashihan Mushaf al-Qur’an Kementerian Agama RI, Qur’an Kemenag in Word (2019).
Majelis Ulama Indonesia (MUI). Ijtima’ Ulama Komisi Fatwa se-Indonesia VIII. PP. Bahrul Ulum Islamic Center Sungailiat. Jakarta: MUI, 2024.
Mundzir, M. “Metode Penetapan Fatwa Majelis Ulama Indonesia (Analisis Penggunaan Qawaid Fiqhiyyah sebagai Dalil Mandiri dalam Fatwa).” The Indonesian Journal of Islamic Law and Civil Law 2, no. 1 (2021): 1–18.
Patih, H. “Penerapan Maslahah Mursalah dalam Pengeolaan Zakat Profesi pada BAZNAS Kabupaten Tuban.” Jurnal Ilmiah Ekonomi Islam 8, no. 1 (2022): 770–780. https://doi.org/10.29040/jiei.v8i1.4287.
Pelu, I. E. A. S., & Tarantang, J. “Fatwa Majelis Ulama Indonesia Sebagai Solusi Permasalahan Umat Islam Di Indonesia.” Al-Manahij: Jurnal Kajian Hukum Islam 14, no. 2 (2020): 307–316. https://doi.org/10.24090/mnh.v14i2.3927.
Qaraḍāwī, Y. Fiqh Al-Zakāh: A Comprehensive Study of Zakah Regulations and Philosophy in the Light of the Qur'an and Sunnah. The Other Press, 2011.
Rahmat, R. “Metode Ijtihad Komisi Fatwa Majelis Ulama Indonesia.” NUKHBATUL'ULUM: Jurnal Bidang Kajian Islam 2, no. 1 (2016): 159–166. https://doi.org/10.36701/nukhbah.v2i1.11.
Sa’adah, N. N., Inayati, A. A., Lestari, D., & Qiptiyah, M. “Analisis Maslahah Mursalah Terhadap Zakat Profesi Dari Penghasilan Konten Kreator.” Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi 3, no. 3 (2024): 689–700. https://doi.org/10.61930/jebmak.v3i3.782.
Sabiq, A. F., & Amirudin, C. “Pendayagunaan Zakat Sesuai Fatwa MUI No. 23 Tahun 2020 di LAZ Selama Pandemi Covid-19.” Jurnal Bimas Islam 14, no. 1 (2020): 162. https://doi.org/10.37302/jbi.v14i1.358.
Sakirman, S. “Metodologi Qiyas Dalam Istinbathhukum Islam.” YUDISIA: Jurnal Pemikiran Hukum dan Hukum Islam 9, no. 1 (2018): 37–55. https://doi.org/10.21043/yudisia.v9i1.3672.
Sari, L. T., & Putri, M. A. “Analysis of Islamic Law Regarding Selebgram Professional Zakat from Endorsement Income.” KnE Social Sciences (2024): 737–745. https://doi.org/10.18502/kss.v9i2.15029.
Statista. “Influencer Advertising Spending in Indonesia from 2019 to 2025.” Accessed on April 19, 2025. https://www.statista.com/statistics/1299684/indonesia-influencer-advertising-spending/.
Suhartono, S. “Eksistensi Fatwa Majelis Ulama Indonesia dalam Perspektif Negara Hukum Pancasila.” Al-Ihkam: Jurnal Hukum & Pranata Sosial 12, no. 2 (2017): 448–465. https://doi.org/10.19105/al-lhkam.v12i2.1255.
Suryani, I. “Metode Fatwa Majelis Ulama Indonesia.” JURIS (Jurnal Ilmiah Syariah) 9, no. 2 (2018): 175–184. https://doi.org/10.31958/juris.v9i2.915.
Thahir, A. H. “Towards the Multidimensional Ushul al-Fiqh: A Study of the Integration of Science in the Fatwa of Majelis Ulama Indonesia.” Samarah: Jurnal Hukum Keluarga dan Hukum Islam 8, no. 2 (2024): 687–705. http://dx.doi.org/10.22373/sjhk.v8i2.19686.
Topan, A. “Epistemologi Fikih Filantropi Islam Dalam Zakat Profesi: Studi Fatwa Majelis Ulama Indonesia Nomor 3 Tahun 2003 Tentang Zakat Penghasilan.” Jurnal Keislaman 5, no. 2 (2022): 238–255. https://doi.org/10.54298/jk.v5i2.3591.
Wahyudi, H. F., & Fajar, F. “Metode Ijtihad Komisi Fatwa Majelis Ulama Indonesia dan Aplikasinya dalam Fatwa.” Cakrawala: Jurnal Studi Islam 13, no. 2 (2018): 120–133. https://doi.org/10.31603/cakrawala.v13i2.2402.
Zamroni, M. A., Toha, M., Zuana, M. M. M., & Isbahi, M. B. “Exploring Zakat Distribution Via Blockchain in Indonesia Perspective of Maslahah Mursalah Wahbah Zuhaili.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 6, no. 3 (2023): 3544–3555. https://doi.org/10.31538/iijse.v7i3.5821.
Zikra, A., & Tanjung, D. “Zakat Profesi Perspektif Maqâshid Syari’ah.” JIIP-Jurnal Ilmiah Ilmu Pendidikan 6 (2023): 7940–7947. https://doi.org/10.54371/jiip.v6i10.3014.
Zuḥaylī, W. al-Fiqh al-Islāmī wa Adillatuhu. Dār al-Fikr al-Mouaser, 2003.
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2025-12-31
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Digital Professions and the Future of Zakat: A Maqāṣid-Based Study of the 2024 Fatwa by the Indonesian Ulema Council (MUI). (2025). WARAQAT : Jurnal Ilmu-Ilmu Keislaman, 10(2), 234-253. https://doi.org/10.51590/waraqat.v10i2.1114
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