Baerin Oktaviani (11220012)
Zakat Company in Limited
Liability Company (Perseroan Terbatas)
Zakat is a demind in Islamic law that explanatory the rules
of the Qur'an and hadith. In the development zakat not
only in required to someone or an individual who has a lot of personal
possessions, but in the present responsibility to pay zakat has grown and
expanded until the company was obliged to issue zakat is the company zakat.
The term company according to Molengraaff
whole corporate is committed acts continuously, act out, to get income, to sell
the traded goods, deliver goods, entered into trade agreements.[1] The shape of a
wide variety of companies and is a form of limited liability coorporation doing
business in a large degree.
In Article 1 paragraph 1 of Law PT 2007
explained that the limited liability company is a legal entity which is a
capital alliance, established under the agreement, to conduct business with the
total authorized capital divided into shares and fulfill the requirements of this law and its implementing regulations.[2]
Limited liability coorporation is a form of
business entity that is the most perfect, so that the benefits in a limited
liability company has reached a size that it is possible to pay zakat. The contemporary scholars analogize the
corporate zakat category of commodity trading, when viewed from the legal and
economic aspects (entities) the activity of a company, in general the pivot to
the trading activity or trade. Thus, every
company in the field of goods (proceeds industry / manufacturing) and services
can be obligatory zakat.[3]
If linked to the obligation of zakat, the
products it produces must be lawful and owned by people who are Muslim, or if
the owner diverse religion, then based on the ownership of shares of the
Moslems. As for the terms of the corporate as an object of charity as follows:
1.
Ownership dominated by Muslims
both individual and joint venture.
2.
Lawful business fields.
3.
Its value can be calculated.
4.
Can develop.
5.
Have a minimum wealth of 85 grams
of gold equivalent.
Therefore, a limited liability company if the gains or profits that could have been reached on the size of the trade charity or equivalent with a minimum of 85 grams of gold, then the company should have been issued or pay zakat as determined under Islamic law. However, in its application have yet to find application in the zakat limited liability company, because stock ownership is not only Muslims, but there are also non-Muslims, although it has been determined shareholding requirement for Muslims, but it looks like the shareholders have not completely implement the zakat company.
