This article discusses the implementation of al-kharaj or land tax in the Islamic ruling era. The focus of our analysis and discussion is on the dynamism of past Islamic leaders of between 634-785AD in managing and implementing al-kharaj. Our discussion centres around the philosophy behind the terminologies and the theory that underlies the implementation of al-kharaj, the dynamics of its policy changes and the rationale behind the reduction in tax rates, the policy of affordable taxes and the changes in types of taxes (to prevent it from becoming a burden) and the collection policy. The final part of this study describes the principle that had guided the rulers between 634-785AD. This was mostly during the time of Caliph ‘Umar al-Khattab (634-644AD), Abu Ja‘far al-Mansur (754-775AD) and al-Mahdi (775-785AD). They placed great importance on the ‘ability’ of taxpayers to pay taxes and this is evident each time there was change in policy.

The success of awqaf institutions are determined by many factors, among others is good feedback from the endowers either from their contribution or repeat endowing. This study investigates the perception of endowers to endow and factors motivating them to repeat endowing in ensuring waqf institution success among 366 respondents in 2014. The study employs two models of multiple linear regression analysis. The first model examines the determinant factors influencing the intention to endow whereas the second model investigates internal and external factors influencing the intention to repeated waqf endowment in future. The findings show integrity of waqf institution, religious obligation and access to cash waqf have significant contribution to the endower’s perception to endow cash waqf. Meanwhile, repeated cash waqf behavior will take place if endowers are familiar with waqf institutions and have easy access to cash waqf as these two variables are significantly related to dependent variable. Thus, in order to motivate endowers to repeat cash waqf behavior, continuous promotion to create familiarity together with easy access to cash waqf are vital to encourage repeated charitable behavior.

Cash waqfis an Islamic tool in the Islamic Economic System. Cash waqf inculcates the culture of giving through Islamic philanthropy. Cash waqf must be used as a socio-economic development mechanism to create and develop a third sector that is not profit-motivated and distinct from private and public sectors. Awareness of cash waqf contributionand the obligation to donate are crucial among Malaysians. Waqf institutions have seriously promoted waqf financing instruments to enhance awareness and participation in society. However, awareness toward cash waqf in Malaysia lags behind that in Indonesia and Middle Eastern countries. This study examines the internal determinants of donors’ (waqif) intention to participate in giving cash waqf among Muslims in Malaysia. This study is conducted using a quantitative approach based on constructed questionnaires to identify patterns of factors that influence cash waqf contribution. Structural equation modelling technique is applied in the analysis. Findings show several internal factors, such as religious obligation, benevolence, familiarity with waqf institutions, and access to cash waqf, that have strong relationship with donors’ intention to repeat contribution of cash waqf in the future. Waqf institutions should encourage people to donate cash waqf in Malaysia. However, most of the respondents do not trust waqf institution. Trust is a significant internal factor in the intention to repeat contribution of cash waqf. Thus, waqf institutions should build good reputation and integrity to attract big contributors among Muslims in Malaysia and increase the level of intention among donors (waqif). Waqf institutions should consider these factors in planning their strategies to ensure adequate waqf funds that could accommodate further development for the benefit of th eummah. Keywords: internal factors, cash waqf, Islamic social finance, repeat cash waqf contribution, structural equation modelling (SEM)

The awareness on cash waqf contribution and the obligation to donate is now higher among Malaysians. In fact, many Malaysians donate cash waqf repeatedly. In understanding the background of cash waqf contributors, this paper presents the socio-demographic and socioeconomic profiles of those who donate repeatedly. A survey has been distributed to 100 respondents using random sampling. The data was analyzed using descriptive statistics. The findings of this article show that 51 percent respondents claim that they will donate cash waqf repeatedly. Based on the respondent’s demographic background, the prevalence of donating cash waqf repeatedly is more common among females, aged between 20 to 25 years old, single and live in urban area. Meanwhile, the socio-economic background of the respondents shows that repeated cash waqf contributors are mostly professional and management workers, degree and postgraduate degree holders, those who received formal Islamic education in university, and those who earn between RM1501-RM3000 monthly. These findings provide some insights of repeated cash waqf contributor’s profile which might be beneficial to waqf agencies in accumulating waqf contribution in Malaysia.

This research shall deliberate on the chronological process of the formulation of the Malaysian land taxation system. The Malaysian land tax system underwent evolutionary and assimilation processes from the Customary Land Taxation system to the application of the Torrens System embedded in the National Land Code. This research would also critically evaluate key Torrens System principles such as the “Mirror Principle” and the “Curtain Principle”. Several issues would be highlighted in the research with regard to the said principles. Among the issues that would be further discussed revolve around the registration that may not be the solution to the problem, the isolation of property to a particular group of people only, the fact that the Torrens System itself is in contradiction wih the theory of Abu Ubayd on “al-Kharaj bi al-Doman” and tax will only be levied on productive land. Finally, the study proposes the augmentation of the present system and the need to apply the ideal Islamic Policy in the implementation of the Malaysian Land Taxation System