Implementasi Kebijakan SK BAZNAS No. 13 Tahun 2025 tentang Nishab Zakat Pendapatan Berbasis Qiyas Harga Emas: Studi Praktik Lembaga Zakat dan Pandangan Donatur di Pekanbaru

Fluktuasi harga emas yang dinamis menyebabkan ketidakpastian standar nishab zakat pendapatan. SK BAZNAS No. 13 Tahun 2025 hadir memberikan kepastian hukum, namun implementasinya menghadapi tantangan sosiologis di daerah. Penelitian ini bertujuan menganalisis efektivitas kebijakan tersebut di LAZ Energi Kebaikan dan LAZ Swadaya Ummah Pekanbaru serta dampaknya terhadap kepatuhan donatur.
Metode penelitian menggunakan kualitatif yuridis-sosiologis. Data dikumpulkan melalui wawancara, angket, dan dokumentasi, lalu dianalisis menggunakan Teori Efektivitas Hukum Soerjono Soekanto dan Maqashid Syariah.
Hasil penelitian menunjukkan: (1) Implementasi kebijakan berjalan efektif melalui sinergi regulasi yang stabil dengan dukungan sarana digital serta layanan amil personal. (2) Donatur merespon positif standar nishab Rp7,1 juta/bulan karena memberikan kepastian hukum, meski ditemukan fenomena "kepatuhan spiritual" di mana donatur tetap berzakat di bawah nishab. (3) Kebijakan ini mewujudkan prinsip at-taysir dalam administrasi zakat. Efektivitas hukum zakat bergantung pada regulasi yang pasti, kesiapan infrastruktur lembaga, dan literasi spiritual masyarakat.
Kata Kunci: Zakat Pendapatan, Nishab Emas, Efektivitas Hukum, LAZ, Donatur.

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A phenomenon of dynamic gold price fluctuations in the global market today creates irregularities in the standard of nishab zakat income which is directly felt by zakat institutions and the community. In Pekanbaru, this condition is complicated by the large gap between the potential for zakat which reaches IDR 90 billion and the realization of collection which until 2024 is still not optimal. Although BAZNAS Decree No. 13 of 2025 has set an annual nishab standard of Rp7.1 million per month to provide legal certainty, its practice in the field still shows sociological challenges due to changes in muzakki’s purchasing power. This research aimed to analyze the implementation of the policy in the midst of uncertainty in gold prices and its impact on muzakki compliance in Pekanbaru.
The research method used a qualitative approach with case studies and phenomenology where the main data were collected through semi-structured interviews, direct observations, questionnaires, and documentation and supported by relevant literature and then analyzed using the Miles and Huberman interactive model with the stages of data reduction, data presentation, and conclusion drawing combined with Soerjono Soekanto’s Legal Effectiveness Theory and Maqashid Syariah.
The results of the research showed: (1) Policy implementation runs effectively through stable regulatory synergy with the support of digital facilities and personal amil services. (2) Donors responded positively to the nishab standard of Rp7,140,498 million/month because it provided legal certainty, even though the phenomenon of “spiritual compliance” was found where donors continued to give zakat under the nishab. (3) This policy embodies the principle of at-taysir in the administration of zakat. The effectiveness of zakat law depended on definite regulations, the readiness of institutional infrastructure, and the spiritual literacy of the community.