Pembayaran Zakat Pendapatan Melebihi Kadar Kewajipan Zakat: Kajian dalam Kalangan Kakitangan Kerajaan di Malaysia

Abstract

 Instrumen zakat memainkan peranan penting sebagai komponen dalam sistem ekonomi bagi meneraju sosioekonomi umat Islam yang lebih sejahtera di negara Malaysia di samping sistem cukai yang sedia ada. Jumlah kutipan zakat pendapatan yang meningkat saban tahun di setiap negeri disebabkan oleh pelbagai faktor termasuklah kemungkinan wujud pembayar zakat yang membayar zakat pendapatan melebihi kadar kewajipan berzakat. Namun permasalahan kajian ini ialah apakah faktor yang mempengaruhi pembayar zakat pendapatan membayar zakat pendapatan melebihi kadar kewajipan zakat. Kajian ini adalah signifikan kerana pihak institusi zakat perlu memberikan tumpuan kepada faktor tersebut dan implikasinya jumlah kutipan zakat pendapatan akan terus meningkat dengan kadar yang besar yang akhirnya akan meningkatkan manfaat agihan kepada asnaf zakat. Justeru kajian ini akan mengkaji gelagat masyarakat Islam membayar zakat pendapatan dan melebihkan pembayaran melebihi kadar kewajipan serta menganalisis persepsi masyarakat terhadap perlaksanaan sistem zakat dan cukai di Malaysia. Kajian ini menggunakan analisis secara deskriptif ke atas ujian skor min, analisis Alpha Cronbach dan perbezaan nilai GAP min ke atas responden penjawat awam di Jabatan Agama Islam Melaka (JAIM). Hasil kajian menunjukkan kadar nisbah zakat yang dibayar melebihi kadar kewajipan adalah pada kadar 0.4 lebih daripada kewajipan zakat yang sepatutnya yang berupaya memberi sumbangan sebanyak 21 peratus daripada keseluruhan kutipan zakat di negeri Melaka. Menariknya, kajian mendapati tindakan ini didorong oleh faktor agama dan faktor nilai altruisme yang signifikan mempengaruhi gelagat pembayar zakat. Selain itu, hasil kajian menunjukkan responden lebih berpuas hati dengan maklumat serta perlaksaan sistem zakat berbanding cukai. Beberapa cadangan dan implikasi dasar turut dibincangkan dalam kajian ini.

Payment of Zakat on Income in Excess of Obligatory Zakat Rate: A Study among Government Staff in Malaysia

The zakat instrument plays an important role as a component in the economic system to build a more prosperous socio-economy for Muslims in Malaysia, in addition to the existing tax system. The total collection of zakat on income increases every year in each state. This is caused by various factors, including the possibility of zakat payers who pay zakat on income in excess of the zakat obligatory rate. However, the purpose of this study is to determine the factors that influence zakat payers to pay zakat on income in excess of the zakat obligatory rate. This study is significant because the zakat institution needs to focus on these factors so that the amount of zakat collection of income will continue to increase at a larger rate, which will ultimately increase the benefits of zakat distribution to asnaf. This study examined the factors that influence the Muslim community to pay zakat on income in excess of the prescribed rates. It also analyzed the community’s perception of the implementation of the zakat and tax systems in Malaysia. Descriptive analysis of mean score test, Alpha Cronbach analysis, and values of difference in GAP mean were applied to respondents at Jabatan Agama Islam Melaka (JAIM). The findings show that the ratio of income zakat payment to the obligatory zakat exceeded by 0.4, which is capable of constituting 21 percent of total zakat collection of Melaka. Interestingly, the study finds that this behaviour is driven by religious factors and that the altruism factor significantly affects the behaviour of paying income zakat in excess. Next, the results of the study show that the majority of respondents are more satisfied with the zakat information and system rather than with the tax system. Some suggestions and policy implications were also discussed in this study.