Zakat Profession on Additional Employee Income: A Sharia Economic Law Analysis of Its Implementation under Regent Regulation

Abstract

This study examines the implementation of professional-zakat deductions from Additional Employee Income (Tambahan Penghasilan Pegawai/TPP) among civil servants within the Government of Tanjung Jabung Timur Regency under Regent Regulation Number 4 of 2025, with particular emphasis on the deduction mechanism, the determination of the zakat base, fluctuations in TPP, and their conformity with Islamic economic law. This study employed a qualitative case study approach. Data were collected through semi-structured interviews, non-participant observation, and document analysis involving government administrators, payroll officers, BAZNAS officers, and civil servants receiving TPP. The data were analyzed thematically and validated through source and technique triangulation. The findings indicate that TPP is determined through work-discipline and productivity-performance indicators integrated with electronic attendance and the E-Kinerja system. However, the transfer of performance data to the payroll system remains semi-automated because manual validation and data locking are still required. Professional zakat is deducted at a rate of 2.5% through a centralized pre-clearing mechanism before TPP disbursement and transferred collectively to BAZNAS through the Cash Management System. From the perspective of Islamic economic law, the principal problem lies in the potential mismatch between actual TPP received after performance-related reductions and the income basis used by the payroll system to determine zakat eligibility. This condition may result in over-collection when actual zakatable income falls below the applicable nisab but the system continues to apply the 2.5% deduction. The study concludes that payroll-based zakat collection is administratively efficient but requires a dynamic sharia-compliant mechanism that verifies actual income and nisab before deduction, provides transparent zakat-status information, and establishes an accessible correction mechanism. The study contributes to the discourse on digital zakat governance by demonstrating the importance of integrating technological accuracy with substantive sharia compliance.