Cadangan kodifikasi Akta Zakat Nasional dan penubuhan Majlis Zakat Negara

Translated title of the contribution: Proposal on codification of the National Zakat Act and the establishment of the National Zakat Council

Mohd Suffian Mohamed Esa, Mohd Ali Mohd Noor, Hairunnizam Wahid

Research output: Contribution to journalArticle

Abstract

One of the few impasses in the governance of zakat management throughout Malaysia is to overcome the impact of incomprehensive legislation conundrums on zakat. These include the problems of zakat enforcement and the non-uniformity of law between states in Malaysia. The postulated issues have been seen as the driving force of more pressing social maladies, and contribute to a series of collective zakat evasions in the society, loss of confidence in zakat institutions, and most importantly, the small amounts of distribution to the needy throughout all states in Malaysia. These conundrums can be mitigated by codifying National Zakat Act via enforcement of a uniformed legislation at the Federal level,. This is specifically aimed towards zakat on income i.e. being the forefront source of zakat institutions for the states. Thus, this study explores early perception of zakat payers, enforcers (amil) and state-level members of the jurisdictions (legislators) on the codification proposal and its implications. This study uses logistic binomial method. The study shows that majority of respondents agreed with the notion of codifying the National Zakat Act. Their agreement are influenced by age, education and perception on codification acts among the payers. Meanwhile posts and perception on the codification influenced the amil. This study proposes an establishment of Majlis Zakat Negara (MZN) for the reinvigorated Act to be realised and enforced at the earliest opportunity based on the fiscal federalism concept on collective centralization (collection) and decentralization governance (distribution) to ensure a policy of a fair and balanced zakat distribution.

Original languageMalay
Pages (from-to)153-165
Number of pages13
JournalJurnal Ekonomi Malaysia
Volume52
Issue number1
Publication statusPublished - 1 Jan 2018

Fingerprint

Codification
Malaysia
Legislation
Governance
Enforcement
Income
Jurisdiction
Pressing
Centralization
Driving force
Decentralization
Fiscal federalism
Evasion
Logistics
Education
Confidence

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)

Cite this

Cadangan kodifikasi Akta Zakat Nasional dan penubuhan Majlis Zakat Negara. / Mohamed Esa, Mohd Suffian; Mohd Noor, Mohd Ali; Wahid, Hairunnizam.

In: Jurnal Ekonomi Malaysia, Vol. 52, No. 1, 01.01.2018, p. 153-165.

Research output: Contribution to journalArticle

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