The ruling of zakat on income : a comparative study between the state of Perak and the state of Selangor / Nor Faezah Zakarim

Zakarim, Nor Faezah (2019) The ruling of zakat on income : a comparative study between the state of Perak and the state of Selangor / Nor Faezah Zakarim. Degree thesis, Universiti Teknologi MARA.


Zakat is a pillar of Islam that Muslims must perform. Zakat income is also among the obligatory zakat on Muslim individuals. However, in Malaysia the income zakat law varies between states. The implementation of paying zakat income is mandatory as mentioned in the Quran and Hadith. The National Fatwa Council stipulates that the income zakat law is mandatory for every Muslim individual who is eligible to do so. Since the administration of zakat is under the State Government the State Islamic Religious Council, the payment of zakat income is based on the State Fatwa Council. This study looks at differences of opinion in two states in the State of Selangor and Perak. In Selangor, the Selangor State Fatwa Council stipulates that qualified Muslims are obliged to pay zakat income and payment can be made even though it is not enough to haul. But calculations must be enough. While the Perak Fatwa Council stipulates that the obligation to pay zakat income is compulsory only when it is enough. This means that when the income reaches the haul period then the obligation to pay the zakat income. The difference between the two states is the haul condition. The outcome of this study also shows the need for further refinement of these laws for the good of future Muslims.


Item Type: Thesis (Degree)
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Zakarim, Nor Faezah
Email / ID Num.
Thesis advisor
Mohd Sirajuddin, Mohd Dauqkhi
Subjects: A General Works > Indexes (General)
Divisions: Universiti Teknologi MARA, Shah Alam > Academy of Contemporary Islamic Studies (ACIS)
Programme: Bachelor in Muamalat- IC210
Keywords: Zakat, Income, State
Date: January 2019
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