ANALISIS TINGKAT KEPATUHAN PETANI DALAM MEMBAYAR ZAKAT PERTANIAN (Studi Kasus di Desa Sarimukti, Kecamatan Pasirwangi, Kabupaten Garut)

Abstract

Hendri Budiyanto. 2025. Analysis of Farmers' Compliance Level in Paying Agricultural Zakat (Case Study in Sarimukti Village, Pasirwangi District, Garut Regency) Thesis. Supervised by H. Irfan Kasyaf Noerfiqhy, Lc., M.Ag, Sharia Economics Study Program, Faculty of Islamic Economics and Business, Islamic Institute of Persis Garut.

ABSTRACT

This study aims to determine the level of farmer compliance in paying agricultural zakat and the factors that influence it in Sarimukti Village, Pasirwangi District, Garut Regency. This study uses a qualitative descriptive research type using field research. Data collection techniques are carried out through in-depth interviews, observation, and documentation. Informants in this study consisted of farmers, the Mosque Prosperity Council (DKM) and the secretary of Sarimukti Village.

The results of the study indicate that the level of farmer compliance in paying agricultural zakat is included in the low-level classification, namely a condition where someone does not pay zakat or only does it occasionally, which is caused by a lack of understanding of the obligation of zakat and the procedure for paying zakat that is not in accordance with sharia. Most farmers have been aware that zakat is a religious obligation, but there are still errors in the calculation, level, and distribution of zakat. The majority of farmers use a level of 2.5% of net profit, whereas according to sharia provisions, agricultural zakat is imposed at 5% if using irrigation costs or 10% without costs. In addition, most farmers distribute zakat directly to family and neighbors, not to mustahik in accordance with the provisions of the eight asnaf.