جباية أموال الزكاة وصرفها في ماليزيا :هيئة زكاة سلانغور نموذجا

Abstract

This study examines one of the zakāh institutions established in Malaysia, i.e. Selangor Tithe Council (Lembaga Zakat Selangor) highlighting its collection and distribution of the zakāh (tithe) fund. A field research has been carried out to unveil the factors encouraging Muslims in Selangor to pay zakāt on their wealth and to obtain their suggestions on enhancing zakāh management system in the state. The research has adopted an inductive method to accumulate the various means used in collecting and distributing zakāt by the institution, as well as to point out the contemporary issues related to zakāt based on the opinions of classical and modern Muslim scholars. Apart from that, an analytical method is used to discuss these scholars’ views and opinions and to recommend the most appropriate one. This study has revealed that Lembaga Zakat Selangor is the first corporate zakāh institution established in Malaysia which is specifically responsible for carrying out the dual functions mentioned above. This institution uses modern techniques which comprise limited electronic and unlimited electronic techniques to collect the zakāh fund. On the other hand, the collected fund is distributed through five major programmes for social development, economic development, educational development, human development and development of Islamic institutions. As far as the issues on zakāh collection are concerned, this study has concluded that the payment of zakāt of the salary is an obligation according to the Sharīah, in which the payment of taxes could not be considered as zakāt, and vice-versa. In addition, the study has found that the payment of zakāt al-māl al-zahir (unhidden wealth) to existing zakāh institutions is obligatory and it is permissible to pay the zakāt al-māl al-batin (hidden wealth) directly to its beneficiaries. Pertaining to the distribution issues, it is concluded that the investment of zakāt and its transfer from its original place to another are permissible as long as the particular measures laid by the Sharīach are fulfilled. Based on the field study, it is found that in-depth knowledge on the obligation of zakāt of the wealth among the respondents is the main factor leading to their fulfilment of this Islamic monetary obligation. Thus, it is humbly suggested that various awareness programmes on the importance of zakāt of the wealth should be organized in order to increase the number of zakāh payers particularly in terms of zakāt of the wealth, as well as to improve its management system