PERSEPSI PNS PEMERINTAH KOTA BOGOR TERHADAP ZAKAT PROFESI DAN APLIKASINYA (STUDI KASUS BALAI KOTA BOGOR)
Abstract
In Indonesia, the implementation of zakah has been regulated in Law Number 23/2011 concerning Management of Zakah. In the Act, the types of property that must be mentioned as the obligation as zakah, one of which is zakah of revenue and services. This type of property run by modern and contemporer workers is now called as zakah of profession. Determination of the zakah of profession is a step forward from the ijtihad of contemporary scholars and ulama who adjust to current situation. This paper aims to determine the perception of government officers (PNS) of Bogor City to the zakah of profession. The results showed that the most powerful factor in influencing the decisions of government officers in paying the zakah of profession is an attribute on the awareness of sharing with others in need and the haves not
Moraref