في ماليزيا: دراسة تحليلية تطبيقية (GLC) الزكاة على الشركات المرتبطة بالحكومة
DOI:
https://doi.org/10.22452/fiqh.vol21no1.5Keywords:
zakat, government linked companies, Malaysia, public’s wealth, legal entityAbstract
This paper explores the obligation of zakat on Government Linked Companies (GLCs), highlighting a disparity where most zakat is collected from salaries despite business taxes constituting over half of Malaysia’s tax revenue. The study aims to identify the shariah ruling concerning zakat on GLCs, by examining the requirements for zakat on both the payer and the wealth. It includes an analysis of Malaysian laws and fatwas related to zakat on GLCs, assessing the current applications and the feasibility of enforcing it on these entities. The study finds that al-fuqaha’ disagree on the obligation of governments to pay zakat on investment funds, with a majority deeming them exempt, while a minority advocate for their zakat obligation. The dispute arises from varying interpretations of zakat eligibility for certain types of governments’ wealth. Despite this, several Malaysian states have issued fatwas that seems to support the minority view. However, the enforcement of these rulings may be unconstitutional, due to some misalignments between state authority over zakat and federal authority over corporations
Downloads
References
Al-Baʿlī, ʿAbd Al-Ḥamīd. Commentary in Abḥāṯ wa Aʿmāl An-Nadwaẗ al-Ṯāminaẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ. Kuwait: Zakat House, 2004.
Al-Bukẖārī, ʿAbd Allah Muḥammad Ismāʿīl. Al-Jāmiʿ al-Ṣaḥīḥ al-Musnad min Ḥadīṯ Rasūl Allah wa Sunanuhu wa Ayāmuhu, Kitāb al-Zakāẗ, Bāb Lā Yujmaʿu baina Muftariq wa Lā Yufarriqu baina Mujtamiʿ. Damascus: Dār Ibn Kaṯīr, Dār al-Yamāmaẗ, 1993. no. hadith 1382 & 1383.
Al-Būṭī, Saʾīd Ramaḍān. “Zakat Al-Māl Al-‘Am.” Paper presented in An-Nadwaẗ al-Ṯāminaẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ, Qatar, April 20-23 1998.
Al-Būṭī, Saʾīd Ramaḍān. “al-Šaẖṣiyaẗ al-Iʾtibāriyyaẗ Ahliyyatuhā wa H̱ukm Taʾalluq al-Zakāẗ bihā.” Paper presented in An-Nadwaẗ al-Sābiʾaẗ ʿAšaraẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ, Cairo, May 12-15 2008.
Al-Dimyāṭī, Ibn Muḥammad Šaṭā. Ḥāšiyaẗ Iʾānaẗ al-Ṭālibīn. Beirut: Dār Al-Fikr, 1997.
Al-H̱alāilah, Muḥammad Aḥmad. “Taʾṣīl al-Ḍawābiṭ al-Šārʾiyaẗ wa al-Qānūniyaẗ li ʿAmal al-Šaẖsiyaẗ al-Iʾtibāriyaẗ allatī Taʾmal li Ḥisāb Ḥamalat al-Waṯāʾiq.” Dāʾiraẗ Al-ʾIftāʾ Al-ʿĀm li Al- Mamlakaẗ Al-ʾUrduniyaẗ Al-Hāšīmiyaẗ. Published February 3, 2015. https://aliftaa.jo/ResearchPrint.aspx?ResearchId=78.
Al-Maṣrī, Rafīq Yūnus. Commentary in Abḥāṯ wa Aʿmāl An-Nadwaẗ al-Ṯāminaẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ. Kuwait: Zakat House, 1998.
Al-Qaradāġi, 'Ali Muḥyiddīn. “Al-Taḥqīq fī Zakāẗ al-Ashum wa Al-Šarikaẗ: Dirāsaẗ Taʾṣīliyaẗ Tafṣīliyaẗ Muqāranaẗ.” Paper presented in Nadwaẗ Zakāt al-Ashum, Riyadh, May 22 2008.
Al-Qaraḍāwī, Yūsuf. Fiqh Al-Zakāẗ, 25th ed. Cairo: Maktabaẗ Wahbaẗ, 2006.
Al-Salīm, Fawwāz ibn ʿAbdul ʿAzīz. “Zakāẗ al-Šaẖṣiyaẗ al-Iʾtibāriyaẗ wa Taṭbīqātuhā al-Muʿāṣaraẗ.” Master’s thesis, Imam Mohammad Ibn Saud Islamic University, 1429H.
Al-Saraẖsī, Muḥammad ibn Aḥmad. Al-Mabṣūṭ. Beirut: Dār al-Maʿrifaẗ, n.d..
Al-Šarīf, Muḥammad ʿAbd al-Ġaffār. “Zakāt al-Māl al-ʿĀm.” Paper presented in An-Nadwaẗ al- Ṯāminaẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ, Qatar, April 20-23 1998.
Al-Zuḥailī, Wahbaẗ. “Ḥukm al-Zakāt fī Amwāl Manṣaʾāt al-Qiṭāʾ al-ʿĀm al-Hādifah li al-Ribḥ.” Paper presented in An-Nadwaẗ al-Ṯāliṯaẗ ʿAshraẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ, Khartoum, April 29 – May 1 2004.
Al-Zuḥailī, Wahbaẗ. “Zakāẗ al-Māl al-ʿĀm”. Paper presented in An-Nadwaẗ al-Ṯāminaẗ li Qaḍāyā al- Zakāẗ al-Muʾāṣaraẗ, Qatar, April 20-23 1998.
Azmi Abd. Hamid. “The corporate governance structures of GLCs and NGLCs and firm performance in Malaysia.” Social and Management Research Journal 8, no. 2 (2011): 1-25.
Aznan Hasan. “Zakat On Legal Entities (Shakhsiyyah I’tibariyyah): A Shari’ah Analysis.” Al-Shajarah Special Issue: Islamic Banking and Finance, no. 11 (2018): 255-282.
Haiʾaẗ Al-Muḥāsabaẗ wa Al-Murājaʿaẗ li Al-Muʾassasāt Al-Māliyaẗ Al-Islāmiyaẗ. Al-Maʿāyīr Al- Šarʿiyaẗ. Riyadh, Dār Al-Maimān, 2018.
Jawatankuasa Fatwa Negeri Perak. “Kewajipan Zakat Perniagaan Ke Atas Syarikat Berkaitan Kerajaan (GLC) Negeri Perak Darul Ridzuan.” e-Sumber Maklumat Fatwa, Jabatan Kemajuan Isam Malaysia. http://e-smaf.islam.gov.my/e smaf/fatwa/fatwa/find/pr/15678.
Jawatankuasa Fatwa Negeri Selangor. “Fatwa Zakat Perniagaan Ke Atas Syarikat Berkaitan Kerajaan (GLC) Negeri Selangor.” e-Sumber Maklumat Fatwa, Jabatan Kemajuan Isam Malaysia. Published August 11 2015. http://e-smaf.islam.gov.my/e smaf/fatwa/fatwa/find/pr/16082.
Jawatankuasa Fatwa Negeri Terengganu. “Hukum Pembayaran Zakat oleh Syarikat Milik Kerajaan Negeri Terengganu.” Portal Rasmi Mufti Terengganu, Jabatan Mufti Terengganu. Published January 19 2022. http://mufti.terengganu.gov.my/index.php/484-hukum-pembayaran-zakat-oleh-syarikat-milik-kerajaan-negeri-terengganu.
Jawatankuasa Muzakarah MKI. “Zakat Ke Atas Syarikat.” e-Sumber Maklumat Fatwa, Jabatan Kemajuan Isam Malaysia. Published 1992. http://e-smaf.islam.gov.my/e-smaf/fatwa/fatwa/find/pr/10109.
Majlis Fatwa Negeri Sabah. “Fatwa Kewajipan Berzakat Ke Atas GLC.” e-Sumber Maklumat Fatwa, Jabatan Kemajuan Isam Malaysia. Published June 28 2006. http://e-smaf.islam.gov.my/e- smaf/index.php/main/mainv1/fatwa/pr/11348.
Majmaʿ Al-Fiqh Al-Islāmī Al-Duwalī. "Qarār bi Šaʾn Zakāẗ Al-Ashum fi Al-Šarikāt." Published February 11 1988. https://iifa-aifi.org/ar/1707.html.
Muḥammad Ikhlas Rosele, and Luqman Hj. Abdullah. “Analisis Terhadap Fatwa-fatwa Zakat Syarikat di Malaysia.” Journal of Fatwa Management and Research 23, no. 1 (2021): 1-12.
Nazri Ramli, and Zuhairah Ariff Abdul Ghadas. “An Appraisal on The Obligation of Companies to Pay Zakat: The Malaysian Law And Shariah Perspectives.” International Journal of Law, Government and Communication 4, no. 15 (2019): 8-17.
Šbeir, ʿUṯmān. “Hukm al-Zakat fi Amwal Manṣa’at al-Qita’ al-‘Am al-Hadifah li al-Ribh.” Paper presented in An-Nadwaẗ al-Ṯāliṯaẗ ʿAšraẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ, Khartoum, April 29 – May 1 2004.
Yāsīn, Muḥammad Naʿīm. Commentary in Abḥāṯ wa Aʿmāl An-Nadwaẗ al-Ṯāminaẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ. Kuwait: Zakat House, 1998.
Zakat House, Abḥāṯ wa Aʿmāl An-Nadwaẗ al-Ṯāminaẗ li Qaḍāyā al-Zakāẗ al-Muʾāṣaraẗ. Kuwait: Zakat House, 1998.
