Please use this identifier to cite or link to this item: http://ddms.usim.edu.my:80/jspui/handle/123456789/9801
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dc.contributor.authorAb Rahman, Muhamad Firdaus-
dc.contributor.authorAb Rahman, Azman-
dc.contributor.authorAbdullah Thaidi, Hussein ‘Azeemi-
dc.date.accessioned2016-01-04T03:07:25Z-
dc.date.available2016-01-04T03:07:25Z-
dc.date.issued2015-07-29-
dc.identifier.issn1823075X-
dc.identifier.urihttp://ddms.usim.edu.my/handle/123456789/9801-
dc.description.abstractThis research analyzed the issue of non-uniformity estimation of agricultural zakah in Malaysia. The administration and management of zakah is under the jurisdiction of State Islamic Council (MAIN) as stated in Federal Constitutions. Thus, there are diversity policies and laws set by the State Mufti Department through the Fatwa Committee and the State Islamic Religious Council (MAIN) based on the Administration of Islamic Law Enactment or Ordinance respectively, for example inconsistency nisab setting for metric weights of 363 bushels, 375 bushels and 400 bushels. Similarly, the applied rate variability in some states only charge a single rate either 5% or 10% and most other states limit the alternative rate of 7.5%. The objectives of this study are to research the causes of diversity assessment and examine factors of agriculture zakah in Malaysia such as nisab, rate and to study the deduction of costs in Malaysia. Therefore, this study analyses the nonuniformity estimation of agriculture zakah involving policy makers, namely the State Mufti Department and officers in charge of the zakah 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. This study carries an important implication, where every fatwa that has been issued needs to be reassessed from time to time, so that the law of zakah-granting will continuously be current, dynamic and more importantly, practical to be used by from one generation to another.en_US
dc.language.isomyen_US
dc.publisherUniversiti Sains Islam Malaysiaen_US
dc.relation.ispartofseriesJMIFR-VOL.11,NO.1,2014;-
dc.subjectAgriculture Zakahen_US
dc.subjectNon-uniformityen_US
dc.subjectNisaben_US
dc.subjectRateen_US
dc.subjectDeduction of Costsen_US
dc.titleAnalisa Ketidakselarasan Taksiran Zakat Pertanian Di Malaysiaen_US
dc.typeArticleen_US
Appears in Collections:JMIFR - Vol.11, No.1, 2014

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