Publication:
The inconsistency of assessing agricultural zakat

dc.citedby2
dc.contributor.affiliationsFaculty of Syariah and Law
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.affiliationsUniversity of Malaya (UM)
dc.contributor.authorMuhamad Firdaus Abdul Rahmanen_US
dc.contributor.authorAzman Abdul Rahmanen_US
dc.contributor.authorHussein ‘Azeemi Abdullah Thaidien_US
dc.contributor.authorLuqman Haji Abdullahen_US
dc.contributor.authorSiti Martiah Anwaren_US
dc.contributor.authorMohd Faez Abu Bakaren_US
dc.contributor.authorUmmu Salamah Ahmaden_US
dc.date.accessioned2024-05-28T08:25:26Z
dc.date.available2024-05-28T08:25:26Z
dc.date.issued2014
dc.description.abstractThe management of agricultural zakat in Malaysia is under the jurisdiction of States Religious Council. The objective of this paper is to analyze the nisab, rate and to assess the deduction of cost before zakat is imposed. A qualitative methodology was used to analyze the data through descriptive and comparative methods. The researchers used five states as samples, namely Selangor, Penang, Perlis, Terengganu, and Sarawak. The findings showed the inconsistency in deciding the nisab for the bushel (sa') metric weight. In addition, the variability of rates was applied in all states and the deduction of cost is allowed only in the state of Perlis. It can be summarized that the occurrence of the diversity is due to inconsistency of bushel (sa') weight in every state and there are various rates of agriculturazakat, specifically 5%, 7.5% and 10% which is set by State Islamic Religious Authority. It can be implied that fatwa issued by the State Mufti Department and Baitulmal are required to be reassessed from time to time. It is recommended that digital modern metric measurement is to be used and all costs should be deducted before they imposed agricultural zakat.
dc.description.natureFinalen_US
dc.identifier.doi10.7187/GJAT512014.04.01
dc.identifier.epage31
dc.identifier.issn22320474
dc.identifier.issue1
dc.identifier.scopus2-s2.0-84905164407
dc.identifier.spage17
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84905164407&doi=10.7187%2fGJAT512014.04.01&partnerID=40&md5=55d5009289886a9d9e94d2924a4c17ea
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/8647
dc.identifier.volume4
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherKolej University Islam Sultan Azlan Shahen_US
dc.relation.ispartofGlobal Journal Al-Thaqafah
dc.sourceScopus
dc.subjectArgicultural zakaten_US
dc.subjectCostsen_US
dc.subjectInconsistentcyen_US
dc.subjectNisaben_US
dc.subjectRateen_US
dc.titleThe inconsistency of assessing agricultural zakaten_US
dc.title.alternativeGlobal J. Al-Thaqafahen_US
dc.typeArticleen_US
dspace.entity.typePublication

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