The Inconsistency Of Assessing Agricultural Zakat

Muhamad Firdaus Abdul Rahman; Azman Abdul Rahman; Hussein ‘Azeemi Abdullah Thaidi; Luqman Haji Abdullah; Siti Martiah Anwar; Mohd Faez Abu Bakar; Ummu Salamah Ahmad

doi:10.7187/GJAT512014.04.01

Authors

Muhamad Firdaus Abdul Rahman Faculty of Shariah and Law, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan, Malaysia
Azman Abdul Rahman Faculty of Shariah and Law, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan, Malaysia
Hussein ‘Azeemi Abdullah Thaidi Faculty of Shariah and Law, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan, Malaysia
Luqman Haji Abdullah Department of Fiqh and Usul, Academy of Islamic Studies, University of Malaya 50603 Kuala Lumpur, Malaysia
Siti Martiah Anwar Faculty of Shariah and Law, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan, Malaysia
Mohd Faez Abu Bakar Faculty of Shariah and Law, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan, Malaysia
Ummu Salamah Ahmad Faculty of Shariah and Law, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan, Malaysia

DOI:

https://doi.org/10.7187/GJAT512014.04.01

Keywords:

Argicultural Zakat, Inconsistentcy, Nisab, Rate, Costs

Abstract

The management of agricultural zakat in Malaysia is under the jurisdiction of States Religious Council. The objective of this paper is to analyze the nisab, rate and to assess the deduction of cost before zakat is imposed. A qualitative methodology was used to analyze the data through descriptive and comparative methods. The researchers used five states as samples, namely Selangor, Penang, Perlis, Terengganu, and Sarawak. The findings showed the inconsistency in deciding the nisab for the bushel (sa`) metric weight. In addition, the variability of rates was applied in all states and the deduction of cost is allowed only in the state of Perlis. It can be summarized that the occurrence of the diversity is due to inconsistency of bushel (sa’) weight in every state and there are various rates of agriculturazakat, specifically 5%, 7.5% and 10% which is set by State Islamic Religious Authority. It can be implied that fatwa issued by the State Mufti Department and Baitulmal are required to be reassessed from time to time. It is recommended that digital modern metric measurement is to be used and all costs should be deducted before they imposed agricultural zakat.

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