Pelaksanaan Zakat Perdagangan Di Toko Iltizam Dalam Perspektif Islam Tahun 2018

Abstract Zakat is one of the pillars of Islam that must be carried out for people who have more assets to give to certain people. Trade zakat is zakat issued from assets intended for sale and purchase. The purpose of this study was to determine the practice of zakat trading in Iltizam Stores and to determine the suitability of the implementation with Islamic law. This type of research includes field research using qualitative descriptive methods. In this study, researchers sought data directly by conducting interviews with Iltizam Shop owners. Based on research and data analysis, it can be concluded that the practice of trade zakat conducted by Iltizam Store owners is by calculating net income from sales then added with the remaining assets at the end of the year, then multiplied by the level of trading zakat which is 2.5%. The shop owner does not reduce debt because he has no debt. As well as the implementation of the zakat is in accordance with the terms of the zakat trade, although how to pay it is done in installments every month. Because according to some scholars prioritizing issuing zakat is permitted. Keywords: trade zakat, islamic law, zakat installment