KEPATUHAN MEMBAYAR ZAKAT FITRAH: ANALISIS KUTIPAN DAN KETIRISAN PEMBAYARAN ZAKAT FITRAH DI TERENGGANU

The amount collected in the state showed a large increase every year, but is there a reduction in the payment of zakat fitrah leakages in the state every year. Hence, the introduction of three levels of the zakah fitrah in the state will reduce the amount of leakage is assumed as payers have the...

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Bibliographic Details
Main Author: Siti Saufirah Mohd Tahir, Hairunnizam Wahid,Sanep Ahmad
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Published: Universiti Sains Islam Malaysia 2017
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Online Access:http://ddms.usim.edu.my:80/jspui/handle/123456789/14067
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Summary:The amount collected in the state showed a large increase every year, but is there a reduction in the payment of zakat fitrah leakages in the state every year. Hence, the introduction of three levels of the zakah fitrah in the state will reduce the amount of leakage is assumed as payers have the option to pay via three different payment rates. Thus, this study aims to identify and analyze the amount of leakage zakah fitrah collection in Terengganu. By using a data rate of the zakah fitrah, zakah fitrah collection and the number of Muslims in the state of Terengganu, the study found that leakage does not occur at the rate of minimum otherwisw leakage at a rate of zakah middle and maximum. Significant leakage is not caused by the implementation of the three levels of zakah, but because of, the possibility of distrust individuals to make payments to the formal institutions Hence, there is the question of the effectiveness of the implementation of the three levels of the payers while a significant percentage of leakage is increasing every year except for the obligatory minimum rate. Individu more focused on the content of the payers of the minimum rate compared with the rate of zakat middle and maximum. Thus, the study on the understanding and compliance of the people on zakah fitrah payments should be carried out so that any problems that exist can be overcome easily. Zakah institutions should also set eligibility requirements based on an individual level to enable them to make payments at the rate appropriate to the qualifications themselves by rice eaten. Keywords: zakah fitrah, leakage, zakah fitrah collection, Terengganu ABSTRAK Jumlah kutipan zakat di negeri Terengganu menunjukkan peningkatan yang besar setiap tahun, namun wujudkah pengurangan ketirisan pembayaran zakat fitrah di negeri Terengganu setiap tahun. Justeru itu, pengenalan tiga kadar zakat fitrah di negeri Terengganu diandaikan akan mengurangkan jumlah ketirisan memandangkan pembayar mempunyai pilihan untuk untuk membuat pembayaran melalui tiga kadar bayaran yang berbeza. Lantaran itu, kajian ini dijalankan dengan tujuan untuk mengenal pasti dan menganalisis jumlah ketirisan kutipan zakat fitrah di Terengganu. Dengan menggunakan data kadar zakat fitrah, jumlah kutipan zakat fitrah dan jumlah penduduk Islam di negeri Terengganu, kajian mendapati ketirisan tidak berlaku pada kadar zakat minimum sebaliknya berlaku ketirisan pada kadar zakat pertengahan dan maksimum. Ketirisan yang wujud bukan disebabkan oleh pelaksanaan tiga kadar zakat, sebaliknya disebabkan oleh, kemungkinan berlaku ketidakpercayaan individu untuk membuat pembayaran kepada institusi formal. Justeru itu, wujud persoalan sejauhmana keberkesanan pelaksanaan tiga kadar zakat fitrah sedangkan peratusan ketirisan yang wujud semakin meningkat setiap tahun kecuali pada kadar zakat minimum. Individu lebih tertumpu kepada satu kadar zakat fitrah iaitu kadar minimum berbanding kadar zakat pertengahan dan maksimum. Oleh itu, kajian mengenai kefahaman serta kepatuhan masyarakat tentang pembayaran zakat fitrah mengikut tiga kadar perlu dijalankan agar segala masalah yang wujud dapat diatasi dengan mudah. Pihak institusi zakat juga perlu meletakkan syarat-syarat kelayakan berdasarkan kadar ke atas individu bagi membolehkan mereka membuat pembayaran mengikut kadar yang sesuai dengan kelayakan diri mereka berdasarkan beras yang dimakan.