The Analysis Of Deduction Of Costs Before Any Imposition Of Agricultural Zakat Based On Maqasid Syari’ah
This 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 imposi...
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Main Authors: | , , |
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Format: | Conference Paper |
Language: | Burmese |
Published: |
Universiti Sains Islam Malaysia
2016
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Subjects: | |
Online Access: | http://ddms.usim.edu.my/handle/123456789/9860 |
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Institution: | Universiti Sains Islam Malaysia |
Language: | Burmese |
Summary: | This 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. |
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