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A Comparative Analysis on Zakah and Conventional Taxation

Mohd Zulkhairi Mustapha, and Noor Sharoja Sapiei, (2005) A Comparative Analysis on Zakah and Conventional Taxation. Jurnal Syariah, 13 (1). pp. 65-79. ISSN 0128 - 6730

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Affiliations

University of Malaya. Faculty of Business and Accounting. Dept of Accounting, Management and Taxation.
University of Malaya. Faculty of Business and Accounting. Dept of Accounting, Management and Taxation.

Abstract

Zakat sering diterjemahkan sebagai sejenis cukai. Pandangan sebegini mempunyai implikasi yang besar kerana ada pihak yang mungkin menganggap mereka boleh memilih untuk membayar di antara keduanya. Kajian ini cuba mencari jawapan adakah wajar zakat itu dikenali sebagai salah satu jenis cukai. Berdasarkan pengertian cukai konvensional dalam kes Mac Cormick v FC ofT 84 ATC 4230, kami cuba membandingkan ciriciri yang digariskan dalam pengertian cukai konvensional ke atas zakat. Didapati bahawa zakat tidak memenuhi kebanyakan ciri-ciri percukaian konvensional. Kelebihan zakat berbanding cukai juga dibincangkan secara tidak langsung dalam kertas ini. Dapatan dari kajian ini diharap dapat mengurangkan kekeliruan umat Islam dan bukan Islam ke atas zakat.

Item Type:Journal
Keywords:Zakat, Tith, Taxation, Islam, Malaysia
Subjects:H Social Sciences, Economics, Sociology
B Philosophy. Psychology. Religion, Islam
ID Code:7525

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