Amalan Taksiran Zakat Pertanian Dalam Kalangan Usahawan Padi Di Kawasan Lembaga Kemajuan Pertanian Kemubu (Kada), Kelantan

Abu Bakar, Mohd Rizal (2016) Amalan Taksiran Zakat Pertanian Dalam Kalangan Usahawan Padi Di Kawasan Lembaga Kemajuan Pertanian Kemubu (Kada), Kelantan. PhD thesis, Universiti Sains Malaysia.

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    Abstract

    Di Malaysia hanya hasil tanaman padi diwajibkan zakat. Menurut Manual Pengurusan Pengiraan Zakat yang diterbitkan oleh Jabatan Wakaf, Zakat dan Haji (JAWHAR), zakat padi dikenakan pada kadar sepuluh peratus daripada hasil bersih apabila cukup nisab iaitu lima awsuq. Kaedah taksiran zakat padi berdasarkan hasil kasar dikatakan tidak menjamin keadilan sosial dalam kalangan usahawan padi kerana kos yang tinggi diperlukan bagi penanaman padi secara komersial. Situasi di Kelantan, Mesyuarat Jemaah Ulama’ Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) memutuskan zakat padi yang diusahakan oleh agensi kerajaan secara estet ditaksir berasaskan hasil bersih setelah ditolak semua kos tanaman yang terlibat. Sebaliknya zakat padi yang diusahakan secara individu ditaksir berasaskan hasil kasar tanpa ditolak kos tanaman. Mengapakah berlakunya perbezaan tersebut? Oleh itu, kajian ini secara khususnya mempunyai tiga objektif. Pertama; mengenal pasti dan menganalisis kaedah taksiran zakat padi yang diamalkan oleh semua negeri di Malaysia. Kedua; menganalisis kaedah taksiran zakat padi dalam kalangan usahawan padi di kawasan Lembaga Kemajuan Pertanian Kemubu (KADA) terhadap kos tanaman dan kos sara hidup. Ketiga; mencadangkan kaedah alternatif taksiran zakat padi yang diusahakan secara komersial oleh usahawan padi khususnya di Kelantan. In Malaysia, only the paddy crop is compulsory for zakat. According to the Manual of Management and Calculation of Zakat published by the Department of Wakaf, Zakat and Hajj (JAWHAR), zakat is levied at the rate of ten per cent of net revenues after meeting the minimun five awsuq. Conventional methods of paddy zakat estimation that is based on Gross revenue does not guarantee social justice among paddy planter due to the high cost needed for commercial paddy cultivation. For Kelantan, Committee Meeting of Jemaah Ulama’ Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) decided that zakat of paddy planted by goverment agencies in the estate form is assessed based on the net revenue after deducting all the costs involved. On the other hand, the zakat of paddy plantes by individual farmers is assessed based on the gross revenue without deduction for the cost of planting. Why are the differences? Therefore, this study has three objectives. First, to identify and analyze the assessment methods for zakat of paddy practiced by the states in Malaysia. Second to analyze the assessment methods for zakat of paddy among paddy planter in Kemubu Agricultural Development Authority (KADA) on the cost of planting and the cost of living. Third, to propose alternative methods of assessment of zakat for paddy planted by commercial entrepreneurs, especially in Kelantan.

    Item Type: Thesis (PhD)
    Subjects: H Social Sciences > H Social Sciences (General) > H1-99 Social sciences (General)
    Divisions: Pusat Pengajian Sains Kemasyarakatan (School of Social Sciences) > Thesis
    Depositing User: Mr Noorazilan Noordin
    Date Deposited: 24 Feb 2017 11:39
    Last Modified: 11 Apr 2017 15:23
    URI: http://eprints.usm.my/id/eprint/32218

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