Page 100 - Dimensi Baharu Zakat di Malaysia

© DIMENSI BAHARU ZAKAT DI MALAYSIA
ISBN 978-967-2959-04-5

BAB 5:
ISSUES ON ZAKAH ASSESSMENT IN MALAYSIAN
ISLAMIC FINANCIAL INSTITUTIONS

NOR AINI ALI
University of Malaya
Emel: aini@um.edu.my

SUHAILI SARIF
University of Malaya
Emel: suhaili@um.edu.my

NOR ‘AZZAH KAMRI
University of Malaya
Emel: azzah@um.edu.my

MOHD ABD WAHAB FATONI MOHD BALWI
University of Malaya
Emel: fatoni@um.edu.my

ABSTRACT
Zakah is an obligatory payment upon all types of business including
financial institutions. This research employed to understand the
practice of zakah assessment and payment in Islamic financial
institutions. The research used a combination of library and field
research. Library research is used to clarify any related concept of
zakah on business in reference to various available literatures. On
top of that, interviews have also been conducted in order to
understand what really happen on the field. It is clearly shown in the
findings that Islamic financial institutions have their own ways to
calculate their zakah due and do not closely follow to any specific
guideline. There are some issues on zakah assessment and some
variants in their practice have been learnt through the study. Such
issues need to be given greater attention as they may be suitable to
be adopted by others or else should be completely avoided.

Keywords: zakah assessment, issues, Islamic financial institutions.

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