Journal of Contemporary Islamic Law

No eISSN: 0127-788X

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

 

 

 

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