Expansion of Agricultural Zakat Revenue in Malaysia on the Basis of the Current Maslahah

Muhamad Firdaus Ab Rahman,1* Hussein `Azeemi Abdullah Thaidi,2 Ahmad Syukran Baharuddin,3 Azman Ab Rahman,4 Siti Farahiyah Ab Rahim5

   1 Universiti Sains Islam Malaysia (USIM), Malaysia
   2 Universiti Sains Islam Malaysia (USIM), Malaysia
   3 Universiti Sains Islam Malaysia (USIM), Malaysia
   4 Universiti Sains Islam Malaysia (USIM), Malaysia
   5 University of Glasgow, Scotland, United Kingdom
   * Corresponding Author

DOI: https://doi.org/10.14421/ajis.2019.571.231-256

Abstract


The reality concerning the agricultural zakat in Malaysia only impose the zakah on the paddy crops based solely on the opinion of Imam Shafi`i rather than an opinion of other scholars. This paper aims to critically examine the agricultural zakat in Islam based on Malaysian context and analyse the transformation of expanding the agricultural zakat based on the objective of Shariah. A qualitative methodology was employed to analyse the data through inductive, deductive, comparative and field research. As for the field research, the study has conducted semi-structured interviews with the Zakat Corporation, Islamic Religious Council and Mufti`s Department in the selected states in Malaysia, namely: Selangor, Penang, Terengganu and Sarawak. The finding demonstrated that the revenue of the agricultural-based zakat could be expanded according to the view held by Imam Hanafi and its benefit to the current agricultural economy. Thus, this paper proposes that every State’s Zakat Corporations and Islamic Religious Councils in Malaysia should reassess the existing ruling and legal framework of agricultural zakat in order to realize its revenue expansion as an effective solution for the current zakat collection.
[Realitas zakat pertanian di Malaysia lebih mengutamakan qaul Imam Shafi`i dibandingkan dengan qaul-qaul mazhab lain. Pengelolaan zakat di Malaysia hanya dikenakan pada zakat pertanian dan terbatas kepada makanan pokok, yaitu padi. Artikel ini bertujuan untuk menganalisis secara kritis zakat pertanian dalam konteks Malaysia serta mengkaji transformasi isu meluaskan zakat pertanian kepada tanaman selain padi berdasarkan maqasid syari’ah. Kajian ini menggunakan metode kualitatif, dimana analisis data menggunakan kaedah induktif, deskriptif, dan komparatif. Kajian lapangan juga dilakukan dalam bentuk wawancara dengan Jabatan Mufti Negeri dan Baitulmal Negeri di Malaysia; seperti Selangor, Pulau Pinang, Perlis, Terengganu dan Sarawak. Hasil kajian menunjukkan bahwa hasil zakat pertanian dapat diperluas berdasarkan pendapat Imam Abu Hanifah yang lebih sesuai dengan maslahah ekonomi pertanian saat ini di Malaysia. Dengan demikian, studi ini mengusulkan bahwa lembaga zakat setiap negeri dan Dewan Agama Islam di Malaysia harus mengkaji kembali kerangka hukum zakat pertanian yang ada dalam rangka merealisasikan ekspansi penghasilannya sebagai solusi efektif untuk pengumpulan zakat saat ini.]


Keywords


agricultural zakat; expansion of revenue; objectives of shariah; flexibility; Malaysia

Full Text:

PDF

References


Abdul Rahman, Muhamad Firdaus et al, “The Inconsistency Of Assessing Agricultural Zakat”, Global Journal Al Thaqafah, vol. 4, no. 1, 2014, pp. 17–31 [https://doi.org/10.7187/GJAT512014.04.01 ].

Abdullah, Istikoma, Qurat-ul-ain Mastoi, and Abdul Rahman Ahmad Dahlan, “The Transformation of an Agriculture to an Industrial-based Economy through Crowd Sourcing in Malaysia”, International Journal of Computer Science and Information Technology Research, vol. 3, no. 1, Research Publish Journals, 2015, pp. 34–41.

Abdullah, M. Amin, “Religion, Science, and Culture: An Integrated, Interconnected Paradigm of Science”, Al-Jami’ah: Journal of Islamic Studies, vol. 52, no. 1, 2014, pp. 175–203 [https://doi.org/10.14421/ajis.2014.521.175-203 ].

Administration of Islamic Religious Affairs (Terengganu), Enactment No. 2 of 2001.

Administration of The Religion of Islam (Negeri Perlis), Enactment No. 4 of 2006.

Administration of The Religion of Islam (State of Penang), Enactment No. 2 2004.

Administration of The Religion of Islam (State of Selangor), Enactment No. 1 of 2003.

Ahmad, Musa, Arifin Md Salleh, and Abdullah Said, “Penerokaan Sumber Baru Zakat di Malaysia”, presented at the Persidangan Zakat dan Cukai Peringkat Kebangsaan, Selangor, 22 Apr 2007.

Ahmad, Sanep, Hairunnizam Wahid, and Wiyadi Wiyadi, “Potensi dan Cabaran Terhadap Perluasan Sumber Zakat Sektor Pertanian di Malaysia”, Benefit: Jurnal Manajemen dan Bisnis, vol. 12, no. 1, 2009, pp. 1–12 [https://doi.org/10.23917/benefit.v12i1.1281 ].

Al Qardawi, Yusuf, Fiqh al Zakah, Beirut: Muassasah al-Risalah, 1997.

Alam, Md Mahmudul et al., “Initiatives and Challenges of Agricultural Crop Sector in East Coast Economic Region (ECER) Development Projects in Malaysia”, American-Eurasian Journal of Agricultural & Environmental Sciences, vol. 12, no. 7, 2012, pp. 922–31.

Alam, Md. Mahmudul et al., “Agricultural Vulnerability and Adaptation to Climatic Changes in Malaysia: Review on Paddy Sector”, Current World Environment, vol. 8, no. 1, 2013 [http://dx.doi.org/10.12944/CWE.8.1.01 ].

Baihaqī, Aḥmad Ibn-al-Ḥusain al-, As- Sunan al-Kubrā, vol. 4, Beirut: Dār al-Kutub al-ʻIlmīya, 1994.

Bakar, Mahyuddin Haji Abu and Abdullah Haji Abd.Ghani, “Towards Achieving the Quality of Life in the Management of Zakat Distribution to the Rightful Recipients (The Poor and Needy)”, International Journal of Business and Social Science, vol. 2, no. 4, 2011, pp. 237–45.

Bukhari, Muhammad ibn Ismā‘īl al, Sahih Al-Bukhari, Damascus: Dār ibn Kathīr, 1993.

Dāraquṭni, ʻAlī ibn ʻUmar, Sunan al-Dāraquṭni, vol. 2, Jeddah: Dār al-Andalus al-Khaḍrāʼ lil-Nashr wa-al-Tawzīʻ, 2000.

e-Fatwa, http://www.e-fatwa.gov.my/fatwa-negeri/zakat-komoditi-utama-seperti-kelapa-kelapa-sawit-getah-lada-hitam-nenas-dan-lain-lain., accessed 6 Dec 2018.

Hajar Al-asqalani, Ahmad bin ’Ali, Fath al-Bari bi-Syarah Sahih al-Bukhari, vol. 3, Beirut: Dar al-fikr, 1993.

al-Harawī, Alī ibn Sulṭān Muḥammad Qārī, Mirqāt al-Mafātīḥ: Sharḥ Mishkāt al-Maṣābīḥ, vol. 4, Beirut: Dār al-Fikr, 1992.

Haythamī, Nūr al-Dīn ʿAlī ibn Abī Bakr, Majma’ az-Zawaid wa Manba’ al-Fawaid, Cairo: Maktabat al-Qudsī, 1994.

ʻAinī, Badr-ad-Dīn Maḥmūd Ibn-Aḥmad al-, Umdat al-qārīʼ šarḥ Ṣaḥīḥ al-Bukharī, vol. 7, Beirut: Dār Iḥyāʼ at-Turā̱t al-ʻArabī, 1980.

al-Shafi’i, Muhammad ibn Idris, Al-Umm, vol. 2, Beirut: Dar al-Ma`arif, 1973.

Ibn al-Humām, Muḥammad ibn ʻAbd al-Wāḥid, Fatḥ al-Qadīr, vol. 3, Cairo: al-Halabi, 1970.

Jabatan Perangkaan, Buku Maklumat Perangkaan Malaysia, Putrajaya: Jabatan Perangkaan Malaysia, 2017.

Jabatan Wakaf, Zakat, dan Haji (JAWHAR), ‘Statistik Kutipan Zakat Seluruh Malaysia’, Portal Pengurusan Maklumat Zakat dan Baitulmal Malaysia, http://baitulmal.jawhar.gov.my/zkt_statistik_stat.php, accessed 2 Oct 2018.

al-Jawzīyah, Muḥammad ibn Abī Bakr Ibn Qayyim, I`lam al-Muwaqqi`in `an Rabb al-`Alamin, ed. by Muhammad Muhyu al-Din ‘Abd ‘Aziz, Beirut: Dar al-Fikr, 1977.

Kasri, Rahmatina A., “Maqasid al-Shariah and Performance of Zakah Institutions”, Kyoto Bulletin of Islamic Area Studies, vol. 9, 2016, pp. 19–41.

“Kelapa Sawit Kena Zakat Tanaman?”, al-ahkam.net 1434, 24 Sep 2008, http://www.al-ahkam.net/home/content/sj-11-0218-kelapa-sawit-kena-zakat-tanaman, accessed 30 Dec 2018.

Khafidz, Hasanah Binti Abd, “Asnaf Lapan: Kesan Nilai Semasa dan Setempat dalam Pentafsirannya di Malaysia”, PhD. Dissertation, Kuala Lumpur: University of Malaya, 2006.

Lembaga Zakat Selangor, “Kiraan Zakat Padi”, Lembaga Zakat Selangor, 2018, https://www.zakatselangor.com.my/keputusan-syariah-zakat/kiraan-zakat-padi/, accessed 14 Nov 2018.

Mahmood Zuhdi Abd Majid, “Sumber-Sumber Zakat: Huraian Berasaskan Realiti Semasa di Malaysia”, Jurnal Syariah, vol. 3, no. 1, 1995, pp. 56–63.

Mājah, Muḥammad ibn Yazīd Ibn, Sunan Ibn Mâjah, Cairo: Dar Ibn al-Jawzi, 2011.

Majelis Agama dan Istiadat Melayu Perlis, Buku Panduan Zakat, Perlis: Baitulmal MAIPs.

Majelis Agama Islam dan Istiadat Melayu Perlis, “Zakat Tanaman”, Majlis Agama Dan Istiadat Melayu Perlis, https://www.maips.gov.my/index.php, accessed 11 Sep 2018.

Majlis Islam Sarawak Ordinance 2001, Chapter 41.

Malaysian Administrative Modernisation and Management Planning Unit (MAMPU), “Statistik Kutipan dan Bilangan Pembayar Mengikut Jenis Zakat Bagi Tahun 2013 Sehingga 2017”, Malaysia’s Open Data Portal, http://www.data.gov.my/data/ms_MY/dataset/statistik-kutipan-bilangan-pembayar-mengikut-jenis-zakat-di-negeri-pulau-pinang/resource/e92e78c8-a00a-4a95-b27b-0c65b91c697e, accessed 2 Oct 2018.

Myibbin, Mohd Rifqi et al., “Zakat Pertanian dalam Konteks Malaysia: Satu Kajian dan Penilaian Semula”, in Islam: Past, Present and Future, ed. by Ahmad Sunawari, Long Jaffary, and Awang Kamaruddin Salleh, Bangi: Universiti Kebangsaan Malaysia, 2004.

Nasā’ī, Aḥmad ibn Shuʻayb, Sunan al-Nasā’ī, vol. 5, Beirut: Dar al-Ma’rifah, 1992.

Nasir, Mohamad Abdun, “Islam in Diaspora: Shari’a Law, Piety and Brotherhood at al-Farooq Mosque, Atlanta”, Al-Jami’ah: Journal of Islamic Studies, vol. 54, no. 1, 2016, pp. 59–93 [https://doi.org/10.14421/ajis.2016.541.59-93 ].

al-Naysaburi, Imam Muslim ibn al-Hajjaj, Ṣaḥīḥ Muslim, Liechtenstein: Jamʻīyat al-Maknaz al-Islāmī, 2000.

Nor, Abi Musa Asa’ari Mohamed, “Transformasi dalam Sektor Pertanian dan Industri Asas Tani”, presented at the Halatuju Sektor Pertanian dan Industri asas Tani, Selangor: Kementerian Pertanian dan Industri Asas Tani, 12 Aug 2004.

Rahman, Faried Kurnia et al., “Maqashid al-Shari’ah-Based Performance Measurement for the Halal Industry”, Humanomics, vol. 33, no. 3, 2017, pp. 357–70 [https://doi.org/10.1108/H-03-2017-0054 ].

Rahman, Muhamad Firdaus Ab and Muhammad Amanullah, “The Implementation of Temporary Endowment in Kuwait”, Al-Jami’ah: Journal of Islamic Studies, vol. 54, no. 2, 2016, pp. 477–503 [https://doi.org/10.14421/ajis.2016.542.477-503 ].

Sa’ati, Ahmad ibn ’Abd al-Rahman al-Banna, Al-Fath al-Rabbani Li Tartib Musnad al-Imam Ahmad Ibn Hanbal al-Syaybani Ma’a Syarhih Buluqh al-Amani Min asrar al-Fath al-Rabbani, vol. 9, Cairo: Dar al-Shihab, 1983.

Ṣanʻānī, al-Amīr Muḥammad Ibn-Ismāʻīl al-Jamanī, Subul as-Salām, vol. 2, Cairo: al-Maktaba at-Tighārijja al-Kubra, 1953.

Sarif, Suhaili, Nor Azzah Kamri, and Azian Madun, “The Impact of Malaysian Islamic Revivalism on Zakat Administration”, International Journal of Nusantara Islam, vol. 1, no. 1, 2013, pp. 36–53 [https://doi.org/10.15575/ijni.v1i1.35 ].

al-Sayuti, Jalaluddin Abd Rahman, Al-Ashbah wa al-Nazair fi Qawa’id wa Furu’ Fiqh al-Shafi’iyah, Riyadh: Maktabah Nazar Mustafha al-Baz, 1997.

al-Sharbīnī, Muḥammad Khaṭīb, Mughnī al-Muḥtāj ilá Maʻrifat Maʻānī alfāẓ al-Minhāj., vol. 2, Beirut: Dār al-Kutub al-ʻIlmīyah, 2009.

al-Sijistānī, Abū Dāʼūd Sulaymān ibn al-Ashʻath, Sunan Abu Dawud, Beirut: Muʼassasat al-Kutub al-Thaqafīyah, 1988.

SS Mufti Jabatan Mufti Negeri Perlis, Kompilasi Keputusan Fatwa, Perlis: Jabatan Mufti Negeri Perlis, 2018.

Tabung Baitulmal Sarawak, “Tanam-Tanaman”, Tabung Baitulmal Sarawak, https://www.tbs.org.my/www/?page=97, accessed 31 Aug 2017.

Ṭālib, Ṣūfī Ḥasan Abū, Taṭbīq al-Sharīʿah al-Islāmīyah fī al-Bilād al-ʿArabīyah, Cairo: Dār an-Nahḍah al-ʿArabiyyah, 1986.

Wan Zulkifli et al., “Suitability of the Zakah Fatwa with Economics Society in Terengganu, Malaysia”, Journal of Applied Sciences Research, vol. 8, no. 5, 2012, pp. 2518–30.

“Zakat Pertanian”, Zakat Pulau Pinang, http://www.zakatpenang.com/zpp/index.php/2013-06-30-10-54-31/jenis-zakat/zakat-pertanian, accessed 2 Sep 2017.






Copyright (c) 2019 Muhamad Firdaus Ab Rahman, Hussein `Azeemi Abdullah Thaidi, Ahmad Syukran Baharuddin, Azman Ab Rahman, Siti Farahiyah Ab Rahim

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.