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The Analysis Of Deduction Of Costs Before Any Imposition Of Agricultural Zakat Based On Maqasid Syari’ah

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dc.contributor.authorMuhamad Firdaus Ab Rahmanen_US
dc.contributor.authorHussein ‘Azeemi Abdullah Thaidien_US
dc.contributor.authorAzman Ab Rahmanen_US
dc.date.accessioned2024-06-04T04:03:53Z
dc.date.available2024-06-04T04:03:53Z
dc.date.issued2014-04-29
dc.description.abstractThis research analyzed the need for some given costs to be exempted before any imposition of alms is made. The reality concerning the agricultural alms in Malaysia as based solely on qaul of Imam Syafi`e rather than qaul of other scholars. Thus, in Selangor the deduction of any cost before imposition of agricultural zakah is not applicable, even though several states such as Terengganu, Penang and Sarawak have given an exemption for operational cost. Perlis is the only state in Malaysia allow all deduction of costs include self-sustenance cost. The objectives of this study are to research into agricultural alms in the Malaysian context and to study the deduction of costs in Malaysia based on maqasid syari’ah. Based on the dynamics of the Islamic Shari`a, the flexibility of law adheres closely on maqasid syari`ah involving current and local maslahah. Therefore, this study analyses the transformation of the current agricultural alms involving policy makers, namely the State Mufti Department and officers in charge of the alms management namely the State Baitulmal. The methodology of this study is done using the primary data which is the interview with the State Mufti Department and the State Baitulmal in states of Selangor, Penang, Perlis, Terengganu and Sarawak. The data analysis uses the descriptive and the comparative methods. The research outcome demonstrates that the justification for the reduced operational costs of the crops and the self-sustenance costs in assurance for maslahah daruri of the farmers and their families.en_US
dc.identifier.isbn978-967-5852-25-1
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/18914
dc.language.isoenen_US
dc.publisherUniversiti Sains Islam Malaysiaen_US
dc.relation.conferenceSeminar Waqf Iqlimi 2014en_US
dc.subjectAgricultural Zakaten_US
dc.subjectOperational Costsen_US
dc.subjectSelf-Sustenance Costsen_US
dc.subjectMaqasid Syari`Ahen_US
dc.titleThe Analysis Of Deduction Of Costs Before Any Imposition Of Agricultural Zakat Based On Maqasid Syari’ahen_US
dc.title.alternativeAnalisa Penolakan Kos Sebelum Dikenakan Zakat Pertanian Berdasarkan Maqasid Syari’Ahen_US
dc.typeOtheren_US
dspace.entity.typePublication

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