Exploring the Contemporary Issues of Corporate Share Waqf Model in Malaysia with the Reference to the Waqaf An-Nur Corporation Berhad

Mohamed Asmy Mohd Thas Thaker, Hassanudin Mohd Thas Thaker

Abstract


ABSTRACT

The paper aims to explore the administration and management issues of Corporate Share Waqf Model through the experience of Waqaf An-Nur Corporation Berhad. The qualitative approach notably case study is used to obtain the experiences and perception on the current practice and the issues related to administration and management of Corporate Share Waqf Model. Based on the in-depth interview findings, this study reveals that Waqaf An-Nur Corporation Berhad as pioneer of Corporate Share Waqf model faces several issues in their administration and management. The taxation, regulation, forms of dividend payment and administration are found to be the main hurdles in administering and managing Corporate Share Waqf Model particularly in Malaysian Context. This study provides recommendations for the policy maker in order to address the issue of administration and management of Corporate Share Waqf Model.

Keywords: Corporate share waqf; Malaysia; administration & management; case study

ABSTRAK

Makalah ini bertujuan untuk menerokai isu-isu pentadbiran dan pengurusan dalam Model Wakaf Saham Korporat melalui pengalaman Waqaf An-Nur Corporation Berhad. Pendekatan kualitatif kajian kes digunakan untuk mendapatkan pengalaman dan persepsi mengenai amalan semasa dan isu-isu yang berkaitan dengan pentadbiran dan pengurusan Model Wakaf Saham Korporat. Berdasarkan hasil temubual, kajian ini mendedahkan bahawa Waqaf An-Nur Corporation Berhad sebagai perintis Model Wakaf Saham Korporat di Malaysia menghadapi beberapa isu dalam konteks pentadbiran dan pengurusan. Bayaran cukai, peraturan, bentuk pembayaran dividen dan pentadbiran menjadi halangan utama dalam mentadbir dan mengurus Model Wakaf Saham Korporat. Kajian ini mengesyorkan beberapa cadangan bagi menangani isu pentadbiran dan pengurusan Model Wakaf Saham Korporat.

Kata kunci: Wakaf saham korporat; Malaysia; pentadbiran & pengurusan; kajian kes


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