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ZAKAT PENDAPATAN: PERBAHASAN DAN PERLAKSANAAN DI MALAYSIA

ZAKAT PENDAPATAN: PERBAHASAN DAN PERLAKSANAAN DI MALAYSIA . ARIFIN MD.SALALEH, ABDULLAH HJ.SAID & MOHD SALADIN ABDUL RASOUL. Pendahuluan. Fokus kertas kerja: Menyorot perbahasan zakat pendapatan di Malaysia Perlaksanaan zakat pendapatan di Malaysia Kutipan zakat pendapatan di Malaysia

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ZAKAT PENDAPATAN: PERBAHASAN DAN PERLAKSANAAN DI MALAYSIA

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  1. ZAKAT PENDAPATAN: PERBAHASAN DAN PERLAKSANAAN DI MALAYSIA ARIFIN MD.SALALEH, ABDULLAH HJ.SAID & MOHD SALADIN ABDUL RASOUL

  2. Pendahuluan Fokus kertas kerja: • Menyorot perbahasan zakat pendapatan di Malaysia • Perlaksanaan zakat pendapatan di Malaysia • Kutipan zakat pendapatan di Malaysia • Rumusan

  3. Perbahasan • Ketentuan Hukum • Syarat haul • Penentuan nisab dan kadar zakat pendapatan

  4. Perlaksanaan • Fatwa • Pengintegrasian zakat dengan sistem percukaian • Peranan Majlis Agama dan Pusat / Lembaga Pungutan Zakat

  5. Kutipan Zakat • Rujuk Jadual1 & Jadual 2 (di halaman 6 dan 7) • Peningkatan kutipan zakat 9 kali ganda • Zakat penadapatan menyumbang secara purata 40% daripada jumlah kutipan zakat • Potensi kutipan zakat – lihat jadual 3 Simulasi – RM 584,867,452 berbanding pungutan semasa RM245,673,196

  6. Rumusan • Memperluaskan penafsiran harta yang dikenakan zakat • Sifat sesuatu pendapatan kerja akan menentukan hukum • Kadar zakat semasa lebih rendah daripada potensi zakat pendapatan • Sinergi pihak pengurusan zakat dan pihak Lembaga Hasil Dalam Negeri di pertingkatkan

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