PROCEEDINGS OF 2ND UUM INT.ERNA~IONA lb IC BUSINESS MJXNAGEMENTr DNFERENCE 20~ 8 (IBM 2018)

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1 ._,... ~"""'J PROCEEDINGS OF 2ND UUM INT.ERNA~IONA lb IC BUSINESS MJXNAGEMENTr DNFERENCE 20~ 8 (IBM 2018) BUILDING RESILIENCE FOR FINANCIAL AND WEALTH WELLBEING EDITORS PROF DR ROSYLIN MO PROF MADYA DR RU PROF MADYA DR

2 PREFACE All praise and thanks be to Allah, the Lord of the Worlds. May the peace and blessings of Allah be upon Prophet Muhammad, his family and his companions. Ameen. This publication documents refereed papers presented at the 2 nd International Islamic Business Management Conference (IBMC2018) themed BUILDING RESILIENCE FOR FINANCIAL AND WEALTH WELLBEING. This conference is jointly organized by Institute of Shariah Governance and Islamic Finance (ISGaIF), Islamic Business School (IBS), Permodalan Nasional Berhad (PNB), Maybank Islamic Bank and Universiti Utara Malaysia Kuala Lumpur. This conference aims to: 1. attract research collaborations among organisations, universities, government agencies, policy-makers and corporate representatives from all over the world in the area Islamic Business Management. 2. provide a platform for scholars and stakeholders to interact and exchange ideas and at the same time to offer an opportunity for both the paper presenters and the participants to establish networking and to disseminate new research findings to be used as guidelines in future policy-making. 3. expose participants to the current issues pertaining to the new growth areas in Islamic investments and other, for effective and strategic investment decisions. IBMC 2018 has been the platform for the academicians, industry players and other stakeholders to exchange ideas and build network to further enhance growth and promote sustainability for Islamic business management. In the recent years, the global market has seen some macroeconomic challenges such as volatilities in oil prices and exchange rates (such as in Malaysia). Hence, it is hoped that this e-proceedings of 2 nd IBMC 2018 is able to provide invaluable information and knowledge in the areas of Islamic Business Management and Finance. Editors: Prof Dr Rosylin Mohd Yusof Prof Madya Dr Ruzita Azmi Prof Madya Dr Norlena Hasnan Dr Mohd Zairy Zainol Dr Norazlina Abdul Wahab

3 ISBN First Printed, 2018 IBS UUM Published by: Pusat Pengajian Perniagaan Islam Universiti Utara Malaysia Sintok Kedah Darul Aman All right reserved. No part of this publication may be produced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without prior written permission of the Universiti Utara Malaysia Kuala Lumpur, Kuala Lumpur, Malaysia. Perpustakaan Negara Malaysia cataloguing in Publication Data. Religiosity and Islamic Business Ethics in Business Dealings: A Moderating Role of Hisbah Principles. Mustapha Sidi Attahiru, Al-Hasan Al-Aidaros, Syarifah Mohammed Yusof. The 2 nd UUM International Islamic Business Management Conference (IBMC) Building Resilience for Financial and Wealth Wellbeing. Printed by: FABULOUS ART ENTERPRISE

4 List of Full Papers In This Proceeding CONTENT PAGE 1.0 Religiosity And Islamic Business Ethics In Business Dealings: A Moderating Role of Hisbah principles Factors Influencing Intention To Use Islamic Credit Cards In Selangor Integrating Spirituality Elements Into A Social Performance Management Framework For Islamic Microfinance Institutions Isu Dalam Taksiran Zakat Perniagaan Di Syarikat Takaful di Malaysia Unlocking The Value Of Waqf Assets Via Islamic Real Estate Investment Truts (I-REIT): A Deliberation On The Future Framework Intention To Adopt Islamic Banking Products And Services Among Young Adults In Selangor Discharge and Pre-rehabilitation Under Bankruptcy Law And Islamic Law Sejarah Dan Perkembangan Mutawalli Dalam Pengurusan Harta Wakaf The Genesis of Cryptocurrency In Islamic Economics: Shariah Mind Analysis Harmoni Muamalat Dalam Kes Pembiayaan Perumahan Terbengkalai Cooperative Takaful Model: A New Game Changer Islamic Law Of Inheritance (Fara id): The Best Way of Estate Planning Investigating Factors Influencing Islamic Will (Wasiyyah) Adoption Among Muslims Business Process Reengineering: The Success and Failure Factors in Bank Industry Isu Bayaran Balik Pembiayaan Kredit Mikro Dalam Kalangan Peserta Amanah Ikhtiar Malaysia (AIM): Analisis Masalah Peserta Dan Kaedah Penyelesaian Islamic Approach Towards Teachers Burnout In Malaysia Small Entrepreneur Problem and 4Ps Marketing of Halal Products in Malaysia Five Pillars of Islam And Islamic Marketing: An Overview Model Kefahaman Kakitangan Dalam Pengurusan Organisasi Bersifat islam: Satu Kajian Kualitatif Sub-Sahara Africa s Infrastructure Funding Gap: Potentials From Sukuk Financing Sustainable And Responsible Investment (SRI): Similarities And Opportunities For Islamic Financial Institutions..216

5 22.0 Impact Of Islamic Microfinance On Women Borrower s Happiness: The Psychological And Economic Perspective In Southern Punjab, Pakistan Entrepreneurial Ethics From Islamic Perspective Debts Relief Order And Administration Order For Debtors In United Kingdom (UK): What Malaysian Can Learn? Disclosure, Cost of Capital And Islamic Banks Performance: A Simultaneous Equations Approach The Relationship Between Working Capital Management and Profitability of Bumiputera- Controlled Companies In Malaysia Islamic Tourism - A Review Of The Literature The Maqasid Al Shariah And The Sustainability Paradigm: A Mutual Framework For Asnaf Development Promoting Islamic Social Finance: Experience From Amanah Ikhtiar Malaysia Factors Influencing The Intention to Contribute Cash Waqf: A Study Among Administrative Staff of Universiti Utara Malaysia Pengaruh Kepuasan Kerja Dan Etika Kerja Islam Sebagai Moderator Terhadap Komitmen Organisasi Dalam Perkhidmatan Awam : Kajian Kes Di Universiti Utara Malaysia Determinants Factor of Islamic Mortgage Inclination Service Quality And Customers Acceptance Of Islamic Micro Finance In Kano State Nigeria: The Moderating Effect Of Religiosity The Determinant Of Culture On Bribery In An Organisation: A Global Perspective The Emergence Of Islamic Banks In Somalia In The Post-conflict Era: Prospects And Challenges 345

6 [109] Isu dalam taksiran zakat perniagaan di Syarikat Takaful di Malaysia Mohd Hilman Hussin a, Nor Aini Ali b dan Nor Azzah Kamri c a Jabatan Syariah dan Pengurusan, Akademi Pengajian Islam, Universiti Malaya, Kuala Lumpur b,c Jabatan Syariah dan Ekonomi, Akademi Pengajian Islam, Universiti Malaya, Kuala Lumpur Abstrak Zakat perniagaan telah difatwakan wajib di Malaysia bermula tahun Kesemua sebelas syarikat takaful di Malaysia dilihat patuh kepada kewajipan zakat perniagaan ini. Sungguhpun demikian, masih terdapat beberapa isu yang ditimbul berhubung penaksirannya. Justeru, artikel ini membincangkan empat isu berhubung taksiran zakat perniagaan oleh syarikatsyarikat takaful di Malaysia iaitu isu kaedah taksiran zakat perniagaan dalam kalangan syarikat takaful, isu kewajipan zakat apabila wujudnya percampuran saham syarikat takaful antara muslim dan bukan muslim, isu pembayaran zakat ke atas harta al-mustaghallāt yang dimiliki dan isu kadar zakat perniagaan yang dibayar oleh syarikat takaful. Bagi mengumpulkan data berkaitan isu-isu berkenaan, kaedah perpustakaan digunapakai dengan meneliti kajian-kajian lepas dan laporan syarikat-syarikat takaful. Hasil penelitian mendapati beberapa kaedah taksiran zakat perniagaan telah dibangunkan oleh para sarjana silam, sarjana kontemporari dan juga institusi berautoriti pada masa kini. Namun, secara praktikalnya taksiran zakat perniagaan yang diamalkan oleh syarikat-syarikat takaful kelihatan agak berbeza antara satu sama lain. Dapatan kajian juga menunjukkan bahawa masih terdapat ruang ijtihad terhadap pembayaran zakat daripada pemilikan bukan Islam dalam sesebuah syarikat. Hasil harta al-mustaghallāt didapati dibayar dalam haul yang sama dalam mengira zakat perniagaan. Dalam masa yang sama, kadar zakat yang digunapakai masih terdapat perbezaan walaupun tempoh perakaunan yang diamalkan oleh syarikat-syarikat takaful adalah sama iaitu berdasarkan tahun masihi. Justeru itu, artikel ini merumuskan keperluan kepada beberapa ijtihad baru dalam amalan taksiran zakat perniagaan bagi meningkatkan impak dan potensi zakat perniagaan dalam kalangan syarikat takaful tanpa memudharatkan syarikat itu sendiri. Kata Kunci: zakat perniagaan, taksiran, kaedah pengiraan, isu, syarikat takaful, Malaysia 1. PENGENALAN Harta perniagaan telah difatwakan wajib zakat bermula tahun Di Malaysia, sehingga April 2018, terdapat sebelas syarikat takaful yang diberi lesen oleh Bank Negara Malaysia untuk menawarkan produk takaful mereka. Oleh kerana institusi takaful menjalankan aktiviti perniagaan, maka ia juga wajib mengeluarkan zakat perniagaan. Kewajipan zakat perniagaan adalah dijelaskan melalui firman Allah SWT yang bermaksud: Terjemahan: Wahai orang-orang yang beriman! belanjakanlah (pada jalan Allah) sebahagian dari hasil usaha kamu yang baik-baik, dan sebahagian dari apa yang kami keluarkan dari bumi untuk kamu. (Surah al-baqarah, 2: 267) Ulama berpendapat ayat di atas diturunkan merujuk kepada kewajipan zakat yang merangkumi zakat perniagaan sebagai sebahagian jenis harta yang diusahakan manusia (Al- Jaṣṣāṣ, t.t.). Selain itu, Rasulullah SAW bersabda yang menerangkan perkara yang sama:

7 Terjemahan: Sesungguhnya Rasulullah SAW memerintahkan kami untuk mengeluarkan sedekah (zakat) dari barang yang kami sediakan untuk perniagaan (Riwayat Abū Dāwud) Fatwa berkaitan zakat perniagaan ke atas syarikat telah lama dikeluarkan sama ada di Malaysia mahupun luar negara seperti negara di timur tengah. Di Malaysia, fatwa yang dikeluarkan oleh Muzakarah Jawatankuasa Fatwa Kebangsaaan (MFK) Kali Ke-31 pada tarikh 9 Disember 1992 (Jabatan Kemajuan Islam Malaysia, 2009) menfatwakan syarikat perniagaan diwajibkan zakat apabila mencukupi syarat-syarat seperti berikut:- i. Perniagaan dimiliki oleh orang Islam. ii. Perniagaan dimiliki oleh orang Islam yang merdeka. iii. Sempurna milik. iv. Cukup nisab. v. Cukup haul (cukup setahun, berdasarkan tahun qamariah bersamaan hari). vi. Kadar zakat dikenakan ke atas syarikat adalah 2.5%. vii. Bagi syarikat yang dimiliki oleh orang Islam dan bukan Islam, maka wajib ke atas jumlah saham yang dimiliki oleh orang Islam sahaja berdasarkan pendapatan bersih yang diperolehi. Namun di negara Timur Tengah fatwa berkaitan zakat ke atas syarikat lebih awal dikeluarkan oleh Majlis al-majmaʻ al-fiqh al-islāmī al-duwalī yang berlaku pada 6-11 Februari 1988 di Jeddah, Arab Saudi. Antara sebab syarikat wajib mengeluarkan zakat adalah kerana mengambil kira prinsip al-syaḥṣiyah al-i tibāriyyah yang bermaksud bahawa syarikat bertindak seperti insan biasa dalam menunaikan zakat. Selain itu, prinsip al-khulṭah juga diambil kira dalam zakat perniagaan di mana ia mengambil kira pelbagai jenis harta dalam sebuah syarikat. Di samping terdapat beberapa kaedah yang telah dicadangkan oleh beberapa pihak, namun kaedah itu masih bersifat umum. Oleh itu, ia menghasilkan perbezaan dalam mentaksir zakat perniagaan oleh sesebuah syarikat (Zahri Hamat, 2014). Justeru itu, artikel ini dilakukan bagi melihat beberapa isu yang terdapat dalam amalan taksiran zakat perniagaan oleh syarikat takaful di Malaysia. 2. METODOLOGI KAJIAN Artikel ini menggunakan kajian perpustakaan sepenuhnya dengan menganalisis literatur berkaitan serta meneliti laporan tahunan dan penyata kewangan 11 syarikat takaful di Malaysia setakat tahun Dalam menganalisis data berkaitan taksiran zakat perniagaan yang dipraktikkan oleh syarikat takaful, penulis membahagikan kepada beberapa isu iaitu isu kaedah taksiran zakat perniagaan yang dipraktikkan oleh syarikat takaful, isu kewajipan zakat apabila wujudnya percampuran saham syarikat takaful antara muslim dan bukan muslim, adakah syarikat takaful membayar zakat ke atas harta al-mustaghallāt yang dimiliki oleh mereka dan kadar zakat perniagaan yang dibayar oleh syarikat takaful. 3. ISU BERKAITAN TAKSIRAN ZAKAT PERNIAGAAN DI SYARIKAT TAKAFUL DI MALAYSIA 3.1 Kaedah taksiran zakat perniagaan Terdapat beberapa kaedah pengiraan zakat perniagaan yang dicadangkan oleh badan berautoriti antaranya Jabatan Wakaf, Zakat dan Haji (JAWHAR) (Jabatan Wakaf, Zakat dan Haji, 2008), Pusat Pungutan Zakat Majlis Agama Wilayah Persekutuan (PPZ MAIWP), Pertubuhan Perakaunan dan Pengauditan bagi Institusi Kewangan Islam (AAOIFI) dan lain-

8 lain. Berikut merupakan kaedah taksiran zakat perniagaan yang dicadangkan oleh beberapa buah institusi Kaedah taksiran JAWHAR Kaedah pertama yang dicadangkan JAWHAR disebut sebagai Kaedah Modal Berkembang (ʻUrfiyyah) kerana dari segi adatnya, aset-aset tetap ditolak dalam taksiran zakat. Manakala kaedah kedua dinamakan sebagai Kaedah Modal Kerja (Syar iyyah) kerana yang disyariatkan ialah pada barang yang diniagakan. Kedua-dua kaedah ini diperjelaskan secara ringkas seperti berikut berasaskan sudut perakaunan. Adapun pengkelasan yang lebih khusus bagi setiap item itu boleh merujuk kepada buku yang diterbitkan JAWHAR. Kaedah Modal Berkembang (ʻUrfiyyah) Kaedah Modal Berkembang ini mengambil kira ekuiti pemilik entiti perniagaan ditambah sumber-sumber pembiayaan kewangan dan dibuat pelarasan bagi item-item tertentu, sama ada dicampur atau sebaliknya. Dalam istilah yang lebih ringkas ialah modal dicampurkan dengan keuntungan. Rumusan yang ringkas boleh dilihat dalam gambar rajah di bawah. Jumlah Zakat Perniagaan = [ (Ekuiti pemilik + Liabiliti Jangka Panjang Aset Tetap Aset Bukan Semasa) +/- Pelarasan ] x % Pemilikan Saham Muslim x 2.5% Rajah 1 Rumusan Pengiraan Kaedah Modal Berkembang Kaedah Modal Kerja (Syar`iyyah) Kaedah Modal Kerja ini mengambil kira kedudukan aset semasa perniagaan, ditolak dengan tanggungan semasa perniagaan dan dibuat pelarasan ke atas beberapa item aset semasa dan tanggungan semasa atas sebab beberapa perkara yang berkaitan dengan zakat yang perlu diambil kira. Pelarasan ini dibuat sama ada dengan mencampurkan item-item yang telah dikenal pasti perlu ditambah ataupun dibuat tolakan. Rumusan dapat dilihat daripada rajah di bawah. Jumlah Zakat Perniagaan = [ (Aset Semasa Liabiliti Semasa Operasi Sahaja) +/- Pelarasan ] x % Pemilikan Saham Muslim x 2.5% Rajah 2 Rumusan Pengiraan Kaedah Modal Kerja Kaedah taksiran PPZ MAIWP PPZ MAIWP mencadangkan tiga kaedah taksiran zakat perniagaan. Dua daripadanya adalah sama sepertimana yang dicadangkan oleh JAWHAR. Kaedah yang ketiga adalah kaedah Untung Rugi (Pusat Pungutan Zakat-MAIWP, 2018). Jumlah Zakat Perniagaan = [Hasil/Jualan/Perolehan- Belanja/Kos yang ditanggung] x 2.5% Rajah 3 Rumusan Pengiraan Kaedah Untung Rugi Namun begitu, setiap kaedah yang dicadangkan adalah berdasarkan kesesuaian bagi sifat perniagaan itu sendiri. Contohnya, kaedah modal berkembang di mana ia sesuai digunakan

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