Journal of Contemporary Islamic Law

No eISSN: 0127-788X
I

2017 2(2)

30 DECEMBER 2017

Perakaunan Zakat Terhadap Manfaat Berupa Barangan (Benefit in Kind) di Malaysia
Zakat Accounting of Benefit in Kind in Malaysia

Zahri Bin Hamat, zahri@usm.my
Pusat Pengajian Sains Kemasyarakatan, Universiti Sains Malaysia.
Nurul Ilyana Binti Muhd Adnan, ilyana_adnan@ukm.edu.my
Department of Sharia Law, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.
Received: 26 September 2017 | Accepted: 27 November 2017 | Published: 30 December 2017

2017, Vol. 2(2), pp. 24-35.  |  PDF

Manual Pengurusan Pengiraan Zakat yang diterbitkan oleh Jabatan Wakaf, Zakat dan Haji (JAWHAR) pada tahun 2008 menyebut zakat pendapatan penggajian merangkumi penggajian, elaun dan apa-apa pendapatan yang berkaitan dengan penggajian. Fatwa yang dikeluarkan oleh Majlis Agama Islam Negeri (MAIN) turut menyebut pendapatan penggajian meliputi apa-apa yang diterima berkaitan dengan penggajian. Namun begitu tidak semua apa-apa yang diterima berkaitan dengan penggajian itu diwajibkan zakat. Hal ini termasuklah manfaat berupa barangan (benefit in kind). Manfaat berupa barangan (MBB) adalah manfaat yang diterima oleh pekerja seperti kemudahan kenderaan, penginapan, kelengkapan perabut dan peralatan dapur, bagaimanapun manfaat itu tidak boleh ditukarkan kepada wang. Berdasarkan analisis kandungan terhadap data primer dan data sekunder, kertas ini cuba menjawab tiga persoalan berikut. Pertama, apakah MBB termasuk dalam kategori apa-apa yang diterima berkaitan dengan penggajian? Kedua, mengapakah MBB sepatutnya diwajibkan zakat pendapatan penggajian? Ketiga, bagaimanakah pula perakaunan zakat penggajian terhadap MBB itu dibuat berdasarkan amalan di Lembaga Hasil Dalam Negeri?

Kata kunci: Perakaunan zakat, Penggajian, Fatwa, Manfaat Berupa Barangan, Zakat

 

 

 

The manual of culculation of alms giving published by the department of waqf and Hajj (JAWHAR) in 2008 mentioned that alms giving of payroll income includes payroll, allowances and whatever payrolls related to incomes. The fatwa issued by the Council of Islamic State (MAIN) also states that payroll incomes include any incomes received related to payroll. However, not all of it is required to pay the alms giving. This includes benefit in kind. The benefit in kind is a benefit received by workers such as vehicle facilities, accomadation, furniture fittings and kitchenware. However, those benefits cannot be transfered to money. Based on content analysis made on primier and secunder data, this paper tries to answer three questions. Firstly, does the MBB include in the category of anything relating to payroll? Secondly, why does MBB should pay the alms giving of payroll incomes? Thirdly, how is the accounting of alms giving incomes towards MBB done based on practice at the Inland State Revenue?

Keywords: Zakat Accounting, Payroll, Fatwa, Benefit in Kind, Zakat

 

 

 

Abdul Rashid Dail. 1978. Zakat gaji dan pendapatan bebas: Satu analisa tentang srukturnya. Islamiyyat 2: 0126-5636.

Abdul Wahab Khallaf. 1971. Ringkasan Sejarah Perundangan Islam. Terj. Abu Bakar Hamzah. Kota Bharu: Pustaka Aman Press.

Al Yasa’ Abubakar. 2009. Kebijakan pemerintah di bidang pemberdayaan zakat. Islam Futura 8(1): 1-26.

Fatin ‘Alia Zahri. 2017. Perakaunan zakat pendapatan terhadap manfaat berupa barangan (MBB) di Malaysia. Disertasi Sarjana, Universiti Sains Malaysia.

Fidlizan Muhammad, Azila Abdul Razak, Mohd Yahya Mohd Hussin & Norhaizah Saidin. 2015. Analisis kepatuhan menghitung zakat berdasarkan sumber pendapatan. Dlm. Nor Aini Ali, Azizi Che Seman & Mohammad Taqiuddin Mohamad (pnyt.). Isu Kontemporari Pengurusan dan Pembayaran Zakat di Malaysia. Kuala Lumpur: Majlis Agama Islam Wilayah Persekutuan dan Akademi Pengajian Islam, Universiti Malaya.

Hairunnizam Wahid, Sanep Ahmad & Mohd Ali Mohd Nor. 2007. Kesedaran membayar zakat pendapatan di Malaysia. Islamiyyat 29: 53-70.

Husain Shahatah. 2003. Kaedah Agihan Zakat Harta, Pengertian, Sistem dan Agihannya. Terj. Hamid Fahmy Zarkasyi & Harun Ar-Rashid Hj. Tuskan. Kuala Lumpur: Pustaka Al-Shafa.

Jabatan Wakaf Zakat dan Haji (JAWHAR). 2008. Manual Pengurusan Pengiraan Zakat. Kuala Lumpur: Jabatan Perdana Menteri Malaysia.

Kamil Md. Idris. 2002. Faktor penentu zakat ke atas pendapatan penggajian di negeri Kedah. Tesis Ph.D, Universiti Utara Malaysia.

Lembaga Hasil Dalam Negeri (LHDN). 2013. Manfaat berupa barangan. Ketetapan Umum No. 3/2013 bertarikh 15 Mac 2013.

Luqman Abdullah, Wan Marhaini Wan Ahmad & Wan Zulkifli Wan Hassan. 2014. Zakat on salary and wages: the unsettled juristic issues. Kertas kerja International Conference of Global Islamic Studies 2014. Anjuran Salford Business School, University of Salford & Faculty of Islamic Studies, Universiti Kebangsaan Malaysia & British Muslim Heritage Centre. Manchester, 5 Jun.

Mahmood Zuhdi Abd. Majid. 2003. Pengurusan Zakat. Kuala Lumpur: Dewan Bahasa dan Pustaka.

Md. Yazid Ahmad & Ibnor Azli Ibrahim. 2006. Konsep harta menurut perspektif undang-undang Islam dan undang-undang sivil: satu tinjauan. Jurnal Pengajian Umum 7: 124-138.

Mek Wok Mahmud & Sayed Sikandar Shah Haneef. 2008. Debatable issues in fiqh al-zakat: a jurisprudential appraisal. Jurnal Fiqh 5: 118-141.

Mohd Ali Mohd Nor, Hairunnizam Wahid & Nor Ghani Mod. Nor. 2004. Kesedaran membayar zakat pendapatan di kalangan kakitangan profesional Universiti Kebangsaan Malaysia. Islamiyyat 26(2): 59-68.

Nur Azura Sanusi, Norazlina Abd. Wahab & Nor Fadzlin Muhammad Bahar. 2005. Gelagat kepatuhan pembayaran zakat pendapatan: kajian kes UUM. Kertas kerja Seminar Ekonomi dan Kewangan Islam, Fakulti Ekonomi, Universiti Utara Malaysia, 29-30 Ogos.

Nur Barizah Abu Bakar & Hafiz Majdi Abdul Rashid. 2010. Motivations of paying zakat on income: evidence from Malaysia. International Journal of Economics and Finance 2(3): 76-84.

Teh Suhaila Tajudin, Aza Shahnaz & Noraini Shamsuddin. 2016. Zakāh Compliance behaviour on income among muslim youth in Klang Valley. Jurnal Syariah 24(3): 445 – 464.

Yusuf al-Qaradawi. 2006. Fiqh al-Zakah: Dirasah Muqaranah li Ahkamiha wa Falsafatiha fi Daw’ al-Quran wa al-Sunnah. Kaherah: Maktabah Wahbah.

Zahri Hamat. 2015. Manfaat Berupa Barangan (MBB): sumber terabai dalam perakaunan zakat penggajian di Malaysia. Dlm. Abd Halim Mohd Noor & Mohamed Saladin Abdul Rasool (pnyt.). Fiqh Zakat Adressing Fiqh Zakat Issues in The Contemporary World. Kuala Lumpur: Institut Zakat Malaysia (IKaZ) dan Majlis Agama Islam Wilayah Persekutuan.

Zainol Bidin. 2008. Faktor-faktor penentu gelagat kepatuhan zakat gaji. Tesis Ph.D, Universiti Utara Malaysia.