Publication: Pemerkasaan operasi kutipan zakat melalui inovasi pembayaran zakat secara khultah, pembayaran zakat menggunakan barang dagangan dan zakat ke atas instrumen kewangan jangka panjang dan sukuk berasaskan hutang
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Date
2022
Journal Title
Journal ISSN
Volume Title
Publisher
USIM Press
Abstract
Zakat is a very important instrument in the socio-economic development of Muslim society, and it plays a key role in developing the capacity of the less fortunate, by distribution of surplus property from the rich to the poor. Zakat also serves as a purifier of the heart from the nature of greed, stinginessand excessive love toward the world. Among the important aspects of zakat is the area of collection which Islam has outlined certain groups that are subject to zakat and the types of property that are subject to zakat. This aspect is very important to be strengthened since the needs of the asnaf are increasing, human needs are also growing, the development of the increasingly complex economic system has caused the existing method and amount of zakat collection can no longer meet the existing needs, and it requires a new paradigm shift, in terms of method of calculation, types of assets, coverage of types of payers, system and others. The study is a complete library-based study by analyzing the opinions of past and present Shariah scholars and adapted to thelatest development related to the payment of zakat. The results of the study found that among the ways that can be used to increase the current zakat revenue are using the new concept of calculating zakat such as a calculation based on khultah or collective based collection, payment of zakat using good and stock, and payment of zakat on long-term debt-based instruments
Description
Vol.19,No. 1,Page (140-157)
Keywords
Zakat, khultah, stocks, asnaf, long term liability
Citation
Ahmad Zakirullah Mohamed Shaarani, Fidlizan Muhammad, Azman Mohd Nor, & Abdul Rahman Syukor. (2022). Pemerkasaan operasi kutipan zakat melalui inovasi pembayaran zakat secara khultah, pembayaran zakat menggunakan barang dagangan dan zakat ke atas instrumen kewangan jangka panjang dan sukuk berasaskan hutang: Empowerment of zakat collection operations through innovation of zakat payment using khultah method, payment of zakat using merchandise and goods, and zakat on long term financial instruments and debt-based sukuk. The Journal of Muamalat and Islamic Finance Research, 19(1), 140-157.