Sorotan Perbezaan Had kifayah Perbelanjaan Keperluan Asasi dan Kesannya dalam Pengiraan Zakat Pendapatan

Abstract

This study analyzes the individual income zakat payment total differences based on Had Kifayah (Sufficiency Bar) of basic life necessities expenses (BLNE) in Malaysia. The unstandardized BLNE causes the inconsistency in the payment of income zakat although the payers have the same income and expenses. In this study, information about BLNE in each state is analysed qualitatively to understand the unstandardised pattern. Also, the calculation of income zakat with the assumption that payers have similar income and expenses is done by simulation, aided by online zakat calculator of each state religious council. The result indicates that there are similarities and differences in the types and rates employed. Expenses for ownself, spouse and children are among the expenses list used by all states in the zakat calculation. Nevertheless, a more detailed expenses categorization for spouse and children with different rates and new expenses category exercised in some states, such as chronic disease treatment, disabled dependents and vehicle and home installment, affect the calculation of the total individual income zakat. The simulation analysis shows that Perlis has the smallest total payment, while Kedah has the highest. Thus, this study finds that the unstandardized BLNE leads to the widespread of zakat payment across states. The implication of this study demonstrates that the differences in the BLNE adopted by states requires a review. The rationale of considering the types of BLNE is crucial in giving justice for zakat payers and recipients as practised under the tax exemption in the taxation system.

Keywords

• Income zakat; had kifayah; zakat collection; balance; Islamic economy