Sorotan Perbezaan Had Kifayah Perbelanjaan Keperluan Asasi dan Kesannya dalam Pengiraan Zakat Pendapatan (A Review on the Differences of Had Kifayah of Basic Necessities Expenses and Its Impact on Income Zakat Calculation)
Akademika
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Title |
Sorotan Perbezaan Had Kifayah Perbelanjaan Keperluan Asasi dan Kesannya dalam Pengiraan Zakat Pendapatan (A Review on the Differences of Had Kifayah of Basic Necessities Expenses and Its Impact on Income Zakat Calculation)
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Creator |
Muhammad, Fidlizan
Awang, Salwa Amirah Mohd Hussin, Mohd Yahya Tahir Mohamed, Abdul Majid |
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Subject |
Social Sciences; Islamic Economic
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Description |
Kajian ini bertujuan menganalisis perbezaan jumlah bayaran zakat pendapatan individu berdasarkan had kifayah perbelanjaan keperluan asasi hidup (PKA) yang ditetapkan dalam pengiraan zakat pendapatan di Malaysia. Ketidakseragaman PKA menyebabkan jumlah zakat pendapatan berbeza walaupun pembayar memiliki pendapatan dan perbelanjaan yang sama. Sehubungan itu, maklumat jenis dan kadar PKA di setiap negeri dianalisis secara kualitatif untuk memahami bentuk ketidakseragaman tersebut. Selanjutnya, pengiraan zakat pendapatan dengan andaian pembayar mempunyai pendapatan dan perbelanjaan yang sama dilaksana secara simulasi berbantukan kalkultor zakat atas talian setiap Majlis Agama Islam Negeri. Hasil penelitian PKA menunjukkan terdapat persamaan dan perbezaan berkaitan jenis dan kadar yang digunakan. Perbelanjaan untuk diri sendiri, isteri dan anak merupakan antara senarai perbelanjaan yang digunakan oleh semua negeri dalam pengiraan zakat pendapatan. Namun demikian, pengkategorian lebih terperinci untuk perbelanjaan isteri dan anak dengan kadar yang berbeza, dan amalan beberapa jenis perbelanjaan baharu yang hanya diamalkan di beberapa buah negeri sahaja seperti rawatan kronik, tanggungan kurang upaya dan ansuran kenderaan dan rumah memberi kesan terhadap pengiraan jumlah zakat pendapatan individu. Kesan ketidakseragaman PKA melalui analisis simulasi menunjukkan jumlah bayaran zakat pendapatan individu paling kecil adalah di Perlis, manakala bayaran zakat paling tinggi pula di Kedah. Oleh yang demikian, kajian ini mendapati ketidakseragaman jenis dan kadar di dalam PKA boleh menyebabkan berlaku pembayaran zakat merentasi negeri secara meluas. Implikasi daripada kajian ini menunjukkan bahawa perbezaan jenis PKA khususnya antara negeri memerlukan satu penelitian semula. Kewajaran untuk mempertimbangkan jenis PKA adalah penting bagi memberikan kesamarataan kepada pembayar dan penerima zakat sebagaimana jenis pelepasan yang diamalkan dalam sistem percukaian. Kata kunci: Zakat pendapatan; had kifayah; kutipan zakat; keseimbangan; ekonomi IslamAbstractThis study analyzes the individual income zakat payment total differences based on Had Kifayah (Sufficiency Bar) of basic life necessities expenses (BLNE) in Malaysia. The unstandardized BLNE causes the inconsistency in the payment of income zakat although the payers have the same income and expenses. In this study, information about BLNE in each state is analysed qualitatively to understand the unstandardised pattern. Also, the calculation of income zakat with the assumption that payers have similar income and expenses is done by simulation, aided by online zakat calculator of each state religious council. The result indicates that there are similarities and differences in the types and rates employed. Expenses for ownself, spouse and children are among the expenses list used by all states in the zakat calculation. Nevertheless, a more detailed expenses categorization for spouse and children with different rates and new expenses category exercised in some states, such as chronic disease treatment, disabled dependents and vehicle and home installment, affect the calculation of the total individual income zakat. The simulation analysis shows that Perlis has the smallest total payment, while Kedah has the highest. Thus, this study finds that the unstandardized BLNE leads to the widespread of zakat payment across states. The implication of this study demonstrates that the differences in the BLNE adopted by states requires a review. The rationale of considering the types of BLNE is crucial in giving justice for zakat payers and recipients as practised under the tax exemption in the taxation system.Keywords: Income zakat; had kifayah; zakat collection; balance; Islamic economy
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Publisher |
UNIVERSITI KEBANGSAAN MALAYSIA
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Contributor |
—
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Date |
2017-07-25
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed article |
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Format |
application/pdf
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Identifier |
http://ejournal.ukm.my/akademika/article/view/12536
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Source |
Akademika; Vol 87, No 2 (2017): Akademika 87
0126-8694 0126-5008 |
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Language |
eng
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Relation |
http://ejournal.ukm.my/akademika/article/view/12536/6210
http://ejournal.ukm.my/akademika/article/downloadSuppFile/12536/6843 http://ejournal.ukm.my/akademika/article/downloadSuppFile/12536/6844 http://ejournal.ukm.my/akademika/article/downloadSuppFile/12536/6845 http://ejournal.ukm.my/akademika/article/downloadSuppFile/12536/6846 |
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