By Regina Fadjri Andira, S.H, Senior Legal Officer of Baznas RI<\/p>\n
REPUBLIKA.CO.ID, The determination of the income and service zakat\nvalue threshold for 2026 by Baznas through the Decree of the Chairman of\nBaznas Number 15 of 2026 has sparked public discussion. Behind the\ndebate over the figures, there lies a significant responsibility: to\nensure that this religious institution remains a tool for improving the\nwelfare of those in need while also providing fairness for the zakat\npayers (muzaki).<\/p>\n
Many speculations have arisen regarding this determination, ranging\nfrom concerns that Baznas is changing sharia law to suspicions about\npursuing collection targets.<\/p>\n
Before proceeding further, we must first understand the difference\nbetween nisab and the value of nisab. Nisab is the legal standard,\nmeaning the income and service zakat nisab is equivalent to 85 grams of\ngold, as stipulated in the MUI Fatwa and the Minister of Religious\nAffairs (PMA) Regulation. The value of nisab, on the other hand, is the\nrupiah figure that varies according to market prices. What Baznas is\ndoing is not changing sharia law (changing the nisab), but rather\nestablishing an objective rupiah conversion to create fairness and legal\ncertainty. By dissecting this technical aspect, we will objectively see\nBaznas\u2019s efforts in upholding its mandate to ensure that zakat remains\nin line with Islamic sharia and statutory regulations.<\/p>\n
Regulatory Mandate and Certainty of Governance<\/p>\n
The Decree of the Chairman of Baznas Number 15 of 2026 should be\nunderstood as an implementation of a higher regulatory mandate, as\nstipulated in Article 4 of Government Regulation Number 14 of 2014,\nwhich states that Baznas is responsible for drafting guidelines for\nzakat management as a national reference for all managers, including\nZakat Amil Institutions (LAZ). This decree serves as an operational\nguideline to clarify the implementation of the MUI Fatwa Number 3 of\n2003 and the PMA Number 31 of 2019, not to change them. This\nstandardization is important to avoid multiple interpretations in the\nfield, thus creating legal certainty in the management of national\nzakat.<\/p>\n
The importance of this standardization is in line with the views of\nProf.\u00a0Irfan Syauqi Beik, Ph.D, in the hearing of Case\nNo.\u00a097\/PUU-XXII\/2024 at the Constitutional Court. He emphasized that the\nformal involvement of the state through Law 23\/2011, including the\ntechnical regulations derived from it, is an instrument to minimize\nconflicts of interest and poor governance.<\/p>\n
Addressing the Debate on the Use of 14-Karat Gold<\/p>\n
The debate regarding the use of the 14-karat gold standard often\narises due to a lack of understanding of the practice of determining the\nnisab at the global level. Based on the 2026 Income and Service Zakat\nNisab Study by the BAZNAS Strategic Studies Center, it is evident that\nmany Muslim jurisdictions do not use 24-karat gold as the sole\nreference. Several authorities even provide flexibility in determining\nthe nisab value standard according to the economic context of each\nregion. In practice, there are regions that use gold with a purity below\n24 karats, while others choose silver as the basis for calculation. This\nshows that the determination of the nisab standard is an adaptive and\nnot a singular ijtihad (independent reasoning).<\/p>\n
Historically, the nisab standard in Indonesia has also changed.\nPreviously, PMA Number 52 of 2014 stipulated rice or unhusked rice as\nthe nisab reference. After the issuance of PMA 31 of 2019, the nisab\nreference for income and service zakat was changed to 85 grams of gold.\nA national zakat figure, KH. Didin Hafidhuddin, consistently used the\nanalogy of agricultural zakat because it was considered to be closer to\nfairness. Therefore, Baznas\u2019s determination to use the 14-karat standard\nis a moderate ijtihad that still follows the MUI fatwa and regulations\nin the PMA, but with a standard that is not burdensome.<\/p>\n
Addressing Concerns of the Vulnerable Middle Class<\/p>\n
It is important to understand that the policy of determining the 2026\nnisab value is designed to protect the purchasing power of the middle\nclass in a fair manner. If a lower standard were used, such as switching\nto a silver standard, the income subject to zakat would decrease to\nbelow Rp3 million per month. As a result, a segment of the population\nwith \u2018just enough\u2019 income to meet basic monthly needs would fall into\nthe category of mandatory zakat payers. Therefore, the 14-karat gold\nstandard, equivalent to Rp7.6 million per month, was established as a\nmoderate choice.<\/p>\n
In comparison, the Decree of the Chairman of Baznas Number 13 of 2025\nset the nisab value at Rp7,140,498 per month. In 2026, although the\nmeasurement unit was adjusted to 14 karats, the nominal rupiah value\nstill increased to Rp7,640,144 per month, or an increase of about 7\npercent. This increase reflects the careful consideration of the\nincrease in global gold prices, while still taking into account the\neconomic conditions of the people. This choice of standard was also\ncommented on by muamalah fiqh expert Dr.\u00a0Oni Sahroni, who views it as a\nmoderate and beneficial choice.<\/p>\n
Assessing Fairness on the Scales<\/p>\n
Gustav Radbruch, a German legal philosopher, wrote in his book\n\u2018Introduction to the Sciences of Law\u2019 that law has three basic values as\nits objectives: justice (gerechtigkeit), expediency (zweckmassigkeit),\nand legal certainty (rechtssicherheit). This theoretical framework is\nrelevant to assessing the policy of determining the income zakat value\ncarried out by Baznas.<\/p>\n
First, legal certainty. Without the determination of a nominal value\nin rupiah, the obligation to pay zakat becomes difficult to implement\nconsistently in the face of very dynamic gold price fluctuations. The\ndetermination of the conversion value does not change the nisab, which\nremains equivalent to 85 grams of gold, as stipulated in the MUI Fatwa\nNumber 3 of 2003 and the PMA Number 31 of 2019, but rather serves as an\nobjective standard so that muzaki can fulfill their obligations in a\ncertain and measurable manner.<\/p>\n
Second, expediency. The determination of the nisab value is not just\nan administrative decision, but part of a public policy calculation to\nensure that zakat reaches a proportional base of muzaki, without\nburdening the vulnerable middle class, while also ensuring that the\nfunds collected are used effectively.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/assessing-the-fairness-behind-the-determination-of-the-income-and-service-zakat-value-threshold-for-2026-1772144345", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }