The administration and imposition of Zakah as a viable alternative for the individual income tax in Malaysia /
The administration of zakah in Malaysia is put under the jurisdiction of each state which has resulted in the non-uniformity in the laws and regulations thereto. This non-uniformity together with other problems such as ineffective penalties, the non-existence of meaningful enforcement, the differen...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Kuala Lumpur :
Kulliyyah of Laws,International Islamic University Malaysia,
2011
|
| Subjects: | |
| Online Access: | Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| LEADER | 047340000a22004210004500 | ||
|---|---|---|---|
| 008 | 180919s2011 my a f m 000 0 eng d | ||
| 040 | |a UIAM |b eng |e rda | ||
| 041 | |a eng | ||
| 043 | |a a-my--- | ||
| 084 | |a BPA536.7 | ||
| 100 | 0 | |a Engku Muhammad Tajuddin bin Engku Ali, |e author | |
| 245 | 1 | 4 | |a The administration and imposition of Zakah as a viable alternative for the individual income tax in Malaysia / |c by Engku Muhammad Tajuddin bin Engku Ali |
| 264 | 1 | |a Kuala Lumpur : |b Kulliyyah of Laws,International Islamic University Malaysia, |c 2011 | |
| 300 | |a xvi, 369 leaves : |b illustrations ; |c 30cm. | ||
| 336 | |2 rdacontent |a text | ||
| 337 | |2 rdamedia |a unmediated | ||
| 337 | |2 rdamedia |a computer | ||
| 338 | |2 rdacarrier |a volume | ||
| 338 | |2 rdacarrier |a computer disc | ||
| 338 | |2 rdacarrier |a online resource | ||
| 347 | |2 rdaft |a text file |b PDF | ||
| 500 | |a Abstracts in English and Arabic. | ||
| 500 | |a "A thesis submitted in fulfilment of the requirement for the degree of Doctor of Philosophy (Comparative Laws)." --On title page. | ||
| 502 | |a Thesis (Ph.D)--International Islamic University Malaysia, 2011. | ||
| 504 | |a Includes bibliographical references (leaves 349-369). | ||
| 520 | |a The administration of zakah in Malaysia is put under the jurisdiction of each state which has resulted in the non-uniformity in the laws and regulations thereto. This non-uniformity together with other problems such as ineffective penalties, the non-existence of meaningful enforcement, the different interpretations and focus given to the types of wealth subjected to zakah and the different interpretations given to the beneficiaries of zakah has prevent this unique system from achieving its objectives properly. Therefore, this thesis tries to find ways to solve these problems. In doing so, a qualitative approach will be applied. This qualitative study, combines the historical methodology, comparative methodology and analytical and critical methodology. The historical methodology is used to explore how zakah was administered in the early day of Islam and its development in Malaysia. It is also used to highlight changes that occur in rules and regulations related to zakah, especially that relates to the wealth subjected to zakah from the days of the Prophet to our present day. The comparative methodology is extensively utilised in revealing differences and similarities between the Islamic system of zakah and the Malaysian individual income tax. Regarding to the analytical and critical methodology, it is used to identify the problems that occur in the administration of zakah in Malaysia and to suggest the best solution for it. For this qualitative research, the data collection depends largely on the library research, where comprises of extensive literature in form of textbooks, articles, seminar papers and relevant statutes are referred to. Reference will also be done to the statistics and economic reports from relevant authorities. Information is also obtained from interviews. At the end, the study concludes that the administration of zakah need to be refined and the most important step that can be taken is to place the administration of zakah in Malaysia under one authority without ignoring the jurisdiction of each state. It is also proven that the Islamic system of zakah can be introduced as a viable alternative for the individual income tax imposed on the Malaysian Muslims. However, this possibility must not be looked from a segmented point of view. Several other supporting system, mechanism and crucial steps must be taken before this approach can be applied. It is hoped that the findings of this study would serve as a useful foundation not only to enhance the administration of zakah in Malaysia but also in introducing the Islamic taxation system as a whole in our multiracial community. | ||
| 596 | |a 1 | ||
| 650 | 0 | |a Zakat |z Malaysia | |
| 650 | 0 | |a Zakat |x Management |z Malaysia | |
| 650 | 0 | |a Income tax |z Malaysia | |
| 655 | 7 | |a Theses, IIUM local | |
| 690 | |a Dissertations, Academic |x Ahmad Ibrahim Kulliyyah of Laws |z IIUM | ||
| 710 | 2 | |a International Islamic University Malaysia. |b Ahmad Ibrahim Kulliyyah of Laws | |
| 856 | 4 | |u http://studentrepo.iium.edu.my/handle/123456789/1862 |z Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. | |
| 900 | |a sbh-aaz-ls-naw | ||
| 999 | |c 435108 |d 465414 | ||
| 952 | |0 0 |6 T BPA 536.7 E54 2011 |7 0 |8 THESES |9 757579 |a IIUM |b IIUM |c MULTIMEDIA |g 0.00 |o t BPA 536.7 E54 2011 |p 00011220189 |r 2018-10-01 |t 2 |v 0.00 |y THESIS | ||
| 952 | |0 0 |6 TS CDF BPA 536.7 E54 2011 |7 0 |8 THESES |9 846302 |a IIUM |b IIUM |c MULTIMEDIA |g 0.00 |o ts cdf BPA 536.7 E54 2011 |p 00000851864 |r 2019-03-08 |t 1 |v 0.00 |y THESISDIG | ||