Rosele, Muhammad Ikhlas and Luqman, Abdullah (2018) The practices of zakat payment by Islamic financial institution in Malaysia. In: 6th International Prophetic Heritage Conference 2018 (SWAN 2018), 2-3 October 2018, International University For Renewal (IUR) Essenyurt, Turkey.
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Abstract
The issue of zakat payment by legal entities or companies remains a dispute among current intellectuals. The bigger question arises regarding the capacity of company to become a zakat payer. In Malaysia, zakat payment is not only made by individuals but also made by establishment such as companies. Therefore, this article was developed to conduct a survey regarding the practice of zakat payment by companies, especially the Islamic financial institution in Malaysia. In this study, qualitative approach is used and analysis was carried out on the basic of the payment, types of zakat, and the method of zakat calculation by Islamic financial institution in Malaysia.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Funders: | UNSPECIFIED |
| Additional Information: | Conference paper |
| Uncontrolled Keywords: | Zakat; Property; Islamic financial institutions; Legal entity; Malaysia |
| Subjects: | B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam H Social Sciences > HG Finance |
| Divisions: | Academy of Islamic Studies > Dept of Fiqh & Usul |
| Depositing User: | Mr. Mohd Safri |
| Date Deposited: | 15 Jan 2019 04:34 |
| Last Modified: | 15 Jan 2019 04:34 |
| URI: | http://eprints.um.edu.my/id/eprint/19710 |
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