Tinjauan Hukum Ekonomi Syariah Terhadap Zakat Pertanian Hasil Dari Tanah Sewaan (Studi Kasus di Desa Banyubang, Kecamatan Solokuro, Kabupaten Lamongan)

Abstract

Zakat is one of the pillars of Islam that must be fulfilled by Muslims when their wealth reaches the nisab and haul requirements. One form of zakat on wealth is agricultural zakat, which must be paid every harvest. In Banyubang Village, Solokuro District, Lamongan Regency, the practice of renting agricultural land is commonly carried out through a lease (ijarah) contract. This study aims to examine the practice of land leasing, the zakat payment system on agricultural yields from rented land, and to review it from the perspective of sharia economic law. This research employs a qualitative descriptive approach using interview, observation, and documentation techniques. The findings indicate that land rental is conducted through an ijarah contract for one year covering two harvests. Tenant farmers generally pay zakat on their yields in accordance with Islamic law, at a rate of 5% for artificially irrigated crops and 10% for those using rainwater. In general, zakat implementation in Banyubang Village aligns with sharia principles, in terms of contract, nisab, and the responsibilities of each party. However, there is a need for increased education and stronger zakat institutions to optimize its implementation.

Keywords : Agricultural zakat, leased land, sharia economic law, ijarah.