Zakat on Government Linked Companies (GLCs) in Malaysia: an analytical and applied study = الزكاة على الشركات المرتبطة بالحكومة في ماليزيا: دراسة تحليلية تطبيقية

• Main Authors: Mohd Effandi, Muhammad Lutfil Hadi, Mat Jubri@Shamsuddin, Mustafa
• Format: Article
• Language: Arabic
• Published: University of Malaya 2024
• Subjects: BPH531 Zakat; BPK Islamic law. Shari'ah. Fiqh
• Online Access: http://irep.iium.edu.my/113233/2/113233_%D9%81%D9%8A%20%D9%85%D8%A7%D9%84%D9%8A%D8%B2%D9%8A%D8%A7_%20%D8%AF%D8%B1%D8%A7%D8%B3%D8%A9%20%D8%AA%D8%AD%D9%84%D9%8A%D9%84%D9%8A%D8%A9%20%D8%AA%D8%B7%D8%A8%D9%8A%D9%82%D9%8A%D8%A9%20%28GLC%29%20%D8%A7%D9%84%D8%B2%D9%83%D8%A7%D8%A9%20%D8%B9%D9%84%D9%89%20%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A7%D8%AA%20%D8%A7%D9%84%D9%85%D8%B1%D8%AA%D8%A8%D8%B7%D8%A9%20%D8%A8%D8%A7%D9%84%D8%AD%D9%83%D9%88%D9%85%D8%A9.pdf; http://irep.iium.edu.my/113233/; https://fiqh.um.edu.my/index.php/fiqh/article/view/51338

This paper explores the obligation of zakat on Government Linked Companies (GLCs), noting a disparity where most zakat is collected from salaries despite business taxes constituting over half of Malaysia’s tax revenue. It aims to identify the shariah ruling concerning zakat on GLCs, by examining the...