Year: 2023
Type: article
Abstract: Zakat is an important word and a high-ranking word in Islamic teachings. Effective management of zakat collection and distribution can ensure the well-being of communities and even increase appreciation of Islam. Administration of zakat shall be subject to the authority and views of local authorities. In Malaysia, the States Islamic Religious Council (MAIN) is the powerful government in the administration of zakat, including community zakat collection. However, there are still a small number of institutions, companies and individuals who do not pay zakat through the Amil which appointed by state governments. This document therefore aims to explain the issue of zakat payments to appointed non-amil from a maqosid perspective and from a legislative perspective. The research methods used are based on data collection through analysis of relevant valid documents within the study. The results of the study show that paying zakat to accredited Amil is in line with Maqosid al-Shariah by following the guidelines set by the Shariah. Malaysia, as a whole, stipulates that zakat collection can only be done by appointed and authorized officials or agents. The authority given to Amir to collect zakat is local in nature and cannot cross the territory of another nation. Another insight is that under Shariah law, it is legal to distribute zakat privately without consulting an official legally appointed by the state government, but not to violate government regulations or the law of good conduct. It is a sin.
Authors: Norita Kamaruddin, Zanariah Dimon
Institution: Selangor Islamic University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4387786972