Analysis of new haddul kifayah on income zakat in Kedah state

This study focuses on the new rate of haddul kifayah on income zakat in the state of Kedah. Lembaza Zakat Negeri Kedah (LZNK) are responsible to determine the limits of haddul kifayah zakat especially on the income zakat for Kedah state. The rate of haddul kifayah is a measure of the adequacy of th...

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Main Authors: Abd Muin, Mohd Adib, Shuib, Mohd Sollehudin, Che Omar, Azizah
Format: Conference or Workshop Item
Language:English
Published: 2019
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/26669/1/ZAWED%202019%20441%20452.pdf
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author Abd Muin, Mohd Adib
Shuib, Mohd Sollehudin
Che Omar, Azizah
author_facet Abd Muin, Mohd Adib
Shuib, Mohd Sollehudin
Che Omar, Azizah
author_sort Abd Muin, Mohd Adib
collection UUM
description This study focuses on the new rate of haddul kifayah on income zakat in the state of Kedah. Lembaza Zakat Negeri Kedah (LZNK) are responsible to determine the limits of haddul kifayah zakat especially on the income zakat for Kedah state. The rate of haddul kifayah is a measure of the adequacy of the individual to incur expenses for the basic needs of the person and the member under his dependence for basic life. The haddul kifayah method in income zakat is currently based on the estimated income tax from the Inland Revenue Board (IRB) and the Poverty Line Income (PGK) issued by the Department of Statistics, Malaysia. Since the current economic level is so high with various costs and prices rising, the study of the effect of new haddul kifayah in zakat income needs to be done so that this re-examination can attract more paying zakat payers. Hence, the objective of this study is to analysis of new haddul kifayah on income zakat in Kedah. The methods for this study are qualitative method, comparative analysis, library method and the analysis of the contents of the previous studies and refers to the Qur'an and Hadith. The findings of this study show that there are some implications that occur when the new haddul kifayah is implemented. Therefore, scientific discussions will be discussed in this paper.
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spelling uum-266692020-01-02T01:47:28Z https://repo.uum.edu.my/id/eprint/26669/ Analysis of new haddul kifayah on income zakat in Kedah state Abd Muin, Mohd Adib Shuib, Mohd Sollehudin Che Omar, Azizah HC Economic History and Conditions This study focuses on the new rate of haddul kifayah on income zakat in the state of Kedah. Lembaza Zakat Negeri Kedah (LZNK) are responsible to determine the limits of haddul kifayah zakat especially on the income zakat for Kedah state. The rate of haddul kifayah is a measure of the adequacy of the individual to incur expenses for the basic needs of the person and the member under his dependence for basic life. The haddul kifayah method in income zakat is currently based on the estimated income tax from the Inland Revenue Board (IRB) and the Poverty Line Income (PGK) issued by the Department of Statistics, Malaysia. Since the current economic level is so high with various costs and prices rising, the study of the effect of new haddul kifayah in zakat income needs to be done so that this re-examination can attract more paying zakat payers. Hence, the objective of this study is to analysis of new haddul kifayah on income zakat in Kedah. The methods for this study are qualitative method, comparative analysis, library method and the analysis of the contents of the previous studies and refers to the Qur'an and Hadith. The findings of this study show that there are some implications that occur when the new haddul kifayah is implemented. Therefore, scientific discussions will be discussed in this paper. 2019-12-01 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/26669/1/ZAWED%202019%20441%20452.pdf Abd Muin, Mohd Adib and Shuib, Mohd Sollehudin and Che Omar, Azizah (2019) Analysis of new haddul kifayah on income zakat in Kedah state. In: International Conference on Zakat, Tax, Waqf And Economic Development (ZAWED), 1st – 2nd December 2019, Adya Hotel Langkawi, Malaysia.
spellingShingle HC Economic History and Conditions
Abd Muin, Mohd Adib
Shuib, Mohd Sollehudin
Che Omar, Azizah
Analysis of new haddul kifayah on income zakat in Kedah state
title Analysis of new haddul kifayah on income zakat in Kedah state
title_full Analysis of new haddul kifayah on income zakat in Kedah state
title_fullStr Analysis of new haddul kifayah on income zakat in Kedah state
title_full_unstemmed Analysis of new haddul kifayah on income zakat in Kedah state
title_short Analysis of new haddul kifayah on income zakat in Kedah state
title_sort analysis of new haddul kifayah on income zakat in kedah state
topic HC Economic History and Conditions
url https://repo.uum.edu.my/id/eprint/26669/1/ZAWED%202019%20441%20452.pdf
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AT cheomarazizah analysisofnewhaddulkifayahonincomezakatinkedahstate