Cadangan Kodifikasi Akta Zakat Nasional dan Penubuhan Majlis Zakat Negara

Mohd Suffian Mohamed Esa (), Mohd Ali Mohd noor () and Hairunnizam Wahid ()
Additional contact information
Mohd Suffian Mohamed Esa: Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia 43600 UKM Bangi Selangor
Mohd Ali Mohd noor: Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia 43600 UKM Bangi Selangor
Hairunnizam Wahid: Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia 43600 UKM Bangi Selangor

Jurnal Ekonomi Malaysia, 2018, vol. 52, issue 1, 145-156

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 nonuniformity 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.

Keywords: centralized collection; decentralized distribution; zakat (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ukm.my/jem/wp-content/uploads/2021/06/jeko_521-12.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ukm:jlekon:v:52:y:2018:i:1:p:145-156

DOI: 10.17576/JEM-2018-5201-12

Access Statistics for this article

More articles in Jurnal Ekonomi Malaysia from Faculty of Economics and Business, Universiti Kebangsaan Malaysia Contact information at EDIRC.
Bibliographic data for series maintained by Muhammad Asri Abd Ghani ().