Page 32 - Laporan Tahunan 2020 PPZ-MAIWP

LAPORAN TAHUNAN 2020 ANNUAL REPORT
30
30 LAPORAN T AHUNAN 20 20 ANNU AL REPOR T

Zakat perniagaan dikenakan ke atas aset semasa bersih Zakat on business is levied on the net current assets of
perniagaan. Taksiran zakat perniagaan dibuat berasaskan the business. The assessment of zakat on business is
item-item di dalam penyata kewangan mengikut kaedah based on the items in the financial statements applying
yang berbeza meskipun perniagaan berada di dalam different methods even though the business is in a similar
industri yang sama. Perakaunan zakat perniagaan masih industry. Zakat on business accounting method still
lagi berhadapan dengan isu pentaksiran yang tidak faces issues of inconsistencies and inaccuracies in its
selaras dan kurang tepat. Kajian memfokus di Kuala assessment. The study focused on PPZ in Kuala Lumpur
Lumpur dan Putrajaya untuk mengenalpasti kaedah and Putrajaya to identify the accounting method of
perakaunan zakat perniagaan yang digunapakai bagi zakat on business used for companies based on Islamic
syarikat berasaskan perkhidmatan perbankan Islam dan banking services and cooperatives. A study was also
koperasi. Turut diadakan juga tinjauan pembayaran zakat held on zakat payment via the PPZ portal through the
menerusi portal PPZ menerusi survey monkey. Tinjauan SurveyMonkey application. The survey discovered that
dapati 6,700 responden adalah kalangan pembayar 6,700 respondents were one-time, repeat and new zakat
zakat tidak mengulang, mengulang dan pembayar baru payers in 2019. A study on the concept and category of
tahun 2019. Kajian mengenai konsep dan kategori harta syubhah (doubtful) property was carried out mainly to
syubhah terutamanya untuk menentukan parameter determine the parameters of this zakat.
zakat ini.
A study on promotion concluded 76% of respondents
Kajian ke atas promosi menunjukkan 76% responden agreed that the end of the year 2019 zakat promotion
kempen mengadakan promosi zakat akhir tahun 2019 drive is an outstanding effort. Many respondents
sangat baik. Kebanyakkan responden mencadangkan suggested that ads on social media such as Facebook,
agar iklan di media sosial seperti facebook, Google, YouTube, Instagram and Twitter need to be
google,youtube,istagram ,twitter perlu di pertingkatkan improved further. In a study of collection potential from
lagi. Dalam kajian potensi kutipan zakat warga asing foreign zakat payers, it was found that the majority
mendapati majoriti pekerja asing di Wilayah Persekutuan of foreign workers in the Federal Territory pay a high
membayar zakat fitrah tinggi berbanding zakat-zakat lain. amount of zakat al-Fitr as compared to other forms of
Golongan ini juga membayar zakat di negara asal mereka. zakat. This group also pay zakat in their country of origin.
Kajian menunjukkan pekerja asing ini sanggup membayar Studies show that in the future, given the awareness and
zakat di Kuala Lumpur pada masa akan datang sekiranya encouragement, these foreign workers would be willing
diberi kesedaran dan galakan. to pay zakat in Kuala Lumpur.

Satu lembaga penasihat editorial International Journal of An advisory editorial board of the International Journal
Zakat & Social Finance (AZJAF) telah dibentuk pada 2020. of Zakat & Social Finance (AZJAF) was formed in 2020.
Dalam lembaga penasihat AZJAF ini keahliannya dipilih Membership in this AZJAF advisory board is selected
dari pelbagai universiti. AZJAF sejenis jurnal ilmiah kajian from various universities. AZJAF is a scholarly journal
zakat dan kewangan sosial dengan melibatkan komuniti of the study of zakat and social finance by involving
penyelidikan. AZJAF menyediakan akses segera jurnal the research community. AZJAF provides instant
berkualiti dan percuma. Ia satu platform untuk berkongsi access to free and journals of quality. It is a platform
kajian akademik, penyelidik, pengamal, menyebarkan for sharing academic studies, researchers, practitioners,
pengetahuan dan penyelidikan zakat yang diterbitkan dissemination of knowledge, and zakat research
Akademi Zakat (AZKA), PPZ-MAIWP. published by Zakat Academy (AZKA), PPZ-MAIWP.