INCENTIVE ZAKAT AGENCY MECHANISM, A COMPARISON BETWEEN INDONESIA AND MALAYSIA

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UEU » Journal » Magister Akuntansi
Posted by [email protected] at 08/09/2021 17:26:33 • 728 Views

INCENTIVE ZAKAT AGENCY MECHANISM, A COMPARISON BETWEEN INDONESIA AND MALAYSIA

Created by :
Dodik Siswantoro ( none )
Mohammad Soleh Nurzaman ; Sri Nurhayati ; Agus Munandar ; Abdul Ghafar Ismail

Subject:	MEKANISME ZAKAT INSENTIF
Alt. Subject :	ZAKAT PAYMENT
Keyword:	INDONESIA MALAYSIA

Alt. Description

The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.

Date Create	:	08/09/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_1847
Collection ID	:	11_1847

Source :
International Journal of Islamic Business and Economics (IJIBEC)

Relation Collection:
Civitas Akademika Universitas Esa Unggul

Coverage :
Fakultas Ekonomi dan Bisnis

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/incentive-zakat-agency-mechanism-a-comparison-between-indonesia-and-malaysia-21861.html

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