“ANALISIS HUKUM ISLAM TERHADAP PRAKTIK ZAKAT PADA PETANI KELAPA SAWIT (STUDI DI KAMPUNG BUANA MAKMUR, KECAMATAN DAYUN, KABUPATEN SIAK)”

The community of Buana Makmur Village, Dayun District, Siak Regency who calculates their livelihood as oil palm farmers and palm oil harvests can be said to be the main source of income to support all their daily needs, if calculated for one year, the average yield has reached the nishab Zakat on gold is 85 grams. The calculation system used by oil palm farmers in the village is said to spend 2.5% every month without having to wait for the nishab and haul. If using Islamic law on the practice of implementing palm oil zakat in Buana Makmur Village, Dayun District, Siak Regency, it is not in accordance with the calculation method because issuing zakat is waiting for the nishab and haul. However, in its distribution, farmers flow directly to people who are entitled to receive zakat, the reason for farmers paying directly to the lack of trust in village zakat administrators who have been considered unfair in determining mustahik, if so, it is okay to pay zakat without going through amil. . The type of research used is the type of field research to obtain primary data. The approach used is interviews and documentation, then the data will be analyzed by the author by reducing data, presenting data and conclusions. The conclusion of this study is the calculation of zakat levels used by farmers in Kampung Buana Makmur, namely oil palm zakat as trade zakat and 2.5% of the harvest. Most of the farmers do not know about the palm oil zakat calculation system. Farmers distribute their zakat personally, which is to give directly to people who they think are entitled to receive zakat, such as: orphans, poor people, poor people and elderly parents