Kepatuhan Zakat Oleh Syarikat Tersenarai Awam Di Malaysia = Zakat Compliance among Public Listed Companies in Malaysia

Adibah Abdul Wahab; Joni Tamkin Borhan

doi:10.12816/0033298

Article Details

Kepatuhan Zakat Oleh Syarikat Tersenarai Awam Di Malaysia = Zakat Compliance among Public Listed Companies in Malaysia

Authors:

Adibah Abdul Wahab | Joni Tamkin Borhan

Publisher:

The Faculty of Economics and Muamalat

Main Topics:

Islam, Bábism & Bahá"í Faith

Journal:

The Journal of Muamalat and Islamic Finance Research 2015 Vol.12 Issue 2, pp.69-85

Document Type:

Article

Publication Date:

6/2015

Document Language:

Melayu

Document ID (Org No.):

92929

Frequency:

Annual

pISSN:

1823075X

DOI:

10.12816/0033298

Descriptors:

Keywords:

Abstract:

 Tujuan utama kajian ini adalah bagi mengukur kepatuhan zakat dalam kalangan syarikat tersenarai awam (PLC) di Malaysia. Kajian ini membuat penilaian terhadap status kewajipan berzakat terhadap PLC patuh syariah yang telah diluluskan oleh Majlis Pengawasan Syariah Suruhanjaya Sekuriti Malaysia merangkumi papan utama dan kedua (ACE Market). Maklumat diperolehi daripada laporan tahunan PLC yang disediakan di laman web masing-masing dan sebanyak 811 laporan tahunan telah dimuat turun daripada keseluruhan 817 syarikat saham patuh syariah. Pertama, kajian ini mengenal pasti pemilikan Muslim majoriti di dalam PLC. Berdasarkan kepada laporan Pemilikan Saham Tertinggi, sebanyak 118 dikira sebagai dimiliki oleh Muslim. Kedua, kajian ini mengenal pasti pembayaran zakat yang dibuat oleh PLC bagi tempoh 6 tahun (2009 – 2014). Kajian ini mendapati sebanyak 17 PLC mempunyai pelaporan zakat di dalam Laporan Kewangan masing-masing. Jumlah PLC yang membuat pembuat pembayaran zakat adalah meningkat daripada 9 syarikat pada tahun 2009 kepada 16 syarikat pada tahun 2014. Kajian ini mendapati kadar kepatuhan pembayaran zakat dalam kalangan PLC adalah pada kadar 14%. Oleh itu, strategi yang komprehensif perlu dilakukan sama ada oleh pihak institusi zakat dan pihak berkenaan yang lain supaya hasrat untuk memaksimumkan potensi kutipan zakat terutama dalam kalangan entiti perniagaan dapat direalisasikan.

 The main purpose of this study is to measure zakat compliance among Public Listed Companies (PLCs) in Malaysia. The study evaluates the zakatability status of shariah-compliant securities companies by Securities Commission’s Shariah Advisory Council including main board and ACE Market. The information obtained from the latest annual report available and 811 annual reports were examined out of 817 syariah-compliant securities companies. Firstly, this study identifies companies with majority Muslim shareholders. Based on the largest shareholders reports, 118 companies are treated as owned by Muslim. Secondly, this study identifies zakat payment from the companies for 6 year period i.e. 2009 – 2014. The study finds 17 companies have zakat disclosure in their financial reporting for the period of study. The number of zakat paying companies keeps on increasing from 9 companies (for the year 2009) to 16 companies (for the year 2014). This study discovers the compliance rate for zakat payment among PLCs is 14%. Thus, comprehensive strategies need to be carried out especially by zakat institutions and other pertinent parties in pursuance of maximizing zakat potential especially by business entities.

Article Details

Kepatuhan Zakat Oleh Syarikat Tersenarai Awam Di Malaysia = Zakat Compliance among Public Listed Companies in Malaysia

Authors:

Adibah Abdul Wahab | Joni Tamkin Borhan

Publisher:

The Faculty of Economics and Muamalat

Main Topics:

Islam, Bábism & Bahá"í Faith

Journal:

The Journal of Muamalat and Islamic Finance Research 2015 Vol.12 Issue 2, pp.69-85

Document Type:

Article

Publication Date:

6/2015

Document Language:

Melayu

Document ID (Org No.):

92929

Frequency:

Annual

pISSN:

1823075X

DOI:

10.12816/0033298

Descriptors:

ALMS TAX

ALMS TAX BESTOWMENTS

ISLAMIC LAW

PROVISIONS OF SHARIA

STOCK COMPANIES

MALAYSIA

Kepatuhan Zakat

Zakat Perniagaan

Syarikat Tersenarai Awam

Zakat Perniagaan

Zakat Compliance

Zakat on Business

Public Listed Companies

Zakat Potential

Issues

Article Details

Authors: Adibah Abdul Wahab | Joni Tamkin Borhan

Publisher: The Faculty of Economics and Muamalat

Main Topics: Islam, Bábism & Bahá"í Faith

Journal: The Journal of Muamalat and Islamic Finance Research 2015 Vol.12 Issue 2, pp.69-85

Document Type: Article

Publication Date: 6/2015

Document Language: Melayu

Document ID (Org No.): 92929

Frequency: Annual

pISSN: 1823075X

DOI: 10.12816/0033298

Descriptors:

Issues

Authors:

Adibah Abdul Wahab | Joni Tamkin Borhan

Publisher:

The Faculty of Economics and Muamalat

Main Topics:

Islam, Bábism & Bahá"í Faith

Journal:

The Journal of Muamalat and Islamic Finance Research 2015 Vol.12 Issue 2, pp.69-85

Document Type:

Article

Publication Date:

6/2015

Document Language:

Melayu

Document ID (Org No.):

92929

Frequency:

Annual

pISSN:

1823075X

DOI:

10.12816/0033298