KEWAJIPAN PENCARUM TAKAFUL MEMBAYAR ZAKAT: SATU PENILAIAN SEMULA
The Obligation of Takaful Contributors to Pay Zakat: A Reassessment
DOI:
https://doi.org/10.22452/syariah.vol32no3.3Keywords:
zakat, takaful, family takaful, takaful zakat, MalaysiaAbstract
Nowadays, various Islamic financial products, including takaful, are subject to zakat obligations. Takaful products, particularly Family Takaful, are among the Islamic financial offerings in Malaysia that contain elements of wealth liable for zakat based on their savings and investment components. This study aims to analyze the zakat rulings on family takaful contributions by considering the views of Islamic scholars, current practices, and contemporary fatwas. The study employs a qualitative approach using library-based data to obtain accurate information on the research questions. The methodology of content analysis is a qualitative approach employed in this study, involving the examination of texts, documents, and descriptive data. This methodology is applied to assess the necessity of zakat obligations for takaful contributors. The analysis adopts a systematic process to comprehend the concepts, principles, and implementation of zakat for takaful contributors. The findings indicate that takaful funds, whether in the form of investments, savings, or compensation, are categorized as either savings or income. When the pillars and conditions of zakat, particularly nisab and haul, are fulfilled, zakat becomes obligatory on the participants or their beneficiaries. Considering that the purpose of takaful is protection and risk management, this article seeks to re-evaluate the obligation of zakat on takaful based on the eligibility criteria, particularly conditions such as exceeding basic needs, being free from debt, and full ownership.
Downloads
References
AAOIFI, Shari’a Standards for Islamic Financial Institutions, Standard no. 26/2 (Islamic Insurance) (Bahrain: AAOIFI, 2015).
Ahmad ‘Abdul ‘Azizi al-Mazini, Panduan Zakat, terj. Prof.Madya Osman Hj Khalid (Kuala Lumpur: al-Rahmaniah, 1989).
Ahmad Hidayat Buang, ‘Takaful Akad Insurans atau Mudarabah?’, Jurnal Syariah. 4/1 (1996): 139-153.
Ahmad Hidayat Buang, ‘Harta-Harta Yang Dikenakan Zakat: Satu Analisis Hukum’, Jurnal Syariah. 6 (1998): 23-36.
Ahmad Hidayat Buang, ‘Ulasan Buku: Peranan Takaful Dalam Menangani Risiko Yang Dialami Wanita’, Jurnal Syariah. 31/2 (2023): 283-288.
Mohamed Shaarani, Ahmad Zakirullah dan Ridzwan Ahmad, ‘Aplikasi Konsep Khultah Dalam Pengiraan Zakat di Malaysia: Analisis Isu, Cabaran Dan Penyelesaiannya’, Jurnal Syariah. 25/2 (2017): 187–216.
Aniz Hazim, ‘Malaysian takaful industry grows 18.3% in 2022 on higher demand for Islamic finance – MTA’, The Edge, https://theedgemalaysia.com/node/663160 , akses pada 12 April 2023.
Asmak Abd Rahman et. al, Sistem Takaful di Malaysia: Isu-Isu Kontemporari (Kuala Lumpur: Penerbit Universiti Malaya, 2008).
Asmak Ab Rahman, Nor Hanani Ahmad dan Nuurshiraathal Firdaws Abd Rani, Peranan Takaful dalam Menangani Risiko yang Dialami Wanita (Kuala Lumpur: Penerbit Universiti Malaya, 2022).
Asyqar, Muḥammad Sulaymān et al., Abḥāth Fiqhiyyah fī Qaḍāyā al-Zakāh al-Muʿāṣirah (Jordan: Dār al-Nafāʾis, 1998).
Bank Negara Malaysia Annual Report, 2022.
Bank Negara Malaysia. (2023). Takaful Annual Report. https://www.bnm.gov.my
Engku Rabiah Adawiah dan Hassan Scott Odierno, Essential Guide to Takaful (Islamic Insurance) (Kuala Lumpur: CERT Publications, 2008).
Hailani Muji Tahir, ‘Kedudukan Illah, Nisab Kadar dan Haul dalam Menjana Sumber Zakat Korporat’, Dalam Hailani Muji Tahir et al. (eds.), Prosiding Seminar Halatuju Zakat Korporat Di Alaf Baru (Selangor: Kumpulan Kajian Zakat, Universiti Kebangsaan Malaysia, 2004).
Hendon Redzuan, Rubayah Yakob & Mohamad Abdul Hamid, Prinsip Pengurusan Risiko dan Insurans (Selangor: Prentice Hall, Pearson Malaysia, 2006).
Hendon Redzuan, Zuriah Abdul Rahman dan Sharifah Sakinah Syed Hassan Aidid, ‘Economic Determinants of Family Takaful Consumption: Evidence from Malaysia’, International Review of Business Research Papers. 5/5 (2009): 193-211.
Jamil Ramly et. al., Buku Panduan Asas Takaful, edisi kedua (Kuala Lumpur: IBFIM, 2010).
Kahf, M. (2021). Zakat Management in Modern Islamic Economy. Islamic Economic Studies. 29(1): 45-67.
Lembaga Zakat Selangor, ‘Zakat Takaful. https://www.zakatselangor.com.my/info-zakat/zakat-kewajipan-berzakat/zakat-takaful/, akses pada 7 April 2023.
Mahmood Zuhdi Abdul Majid, ‘Sumber-sumber Zakat: Huraian Berasaskan Realiti Semasa di Malaysia’, Jurnal Syariah. 3/1 (1995): 56-63.
Mahmood Zuhdi Abd Majid, Pengurusan Zakat (Kuala Lumpur: Dewan Bahasa dan Pustaka, 2003).
Mohd. Faisol Ibrahim dan Suhaina Musani, Zakat dan Pelaksanaan di Malaysia (Kota Kinabalu: Universiti Malaysia Sabah, 2010).
Mingguan Malaysia, ‘Pembayaran bersama untuk produk insurans, takaful tangani inflasi’ (7 Julai 2024).
Muḥammad Amīn Ibn ‘Ābidīn, Ḥāshiyat Radd al-Muḥtār (Mesir: Muṣṭafā al-Ḥalabī, 1966).
Mujaini Tarimin, Zakat al-Mal al-Mustafad Amalan dan Pengalaman di Malaysia (Kuala Lumpur: Pusat Pungutan Zakat, 2012).
Nur Amirah Jaafar, Hairunnizam Wahid dan Mohd Ali Mohd Noor, ‘Persepsi dan Tahap Pengetahuan Peserta dan Agen Takaful Terhadap Pelaksanaan Zakat Takaful: Kajian Di Shah Alam, Selangor’, International Journal of Islamic Studies and Civilizational Studies. 6/2 (2019): 35-54.
Nurul Atikah Zulkifli et. al, ‘Kepentingan Takaful dalam Memperkasa Matlamat Pemuliharaan Nyawa’, International Conference on Islamic Civilization and Technology Management. UNISZA (23-24 November 2019).
Sanep Ahmad dan Hairunnizam Wahid, ‘Persepsi Agihan Zakat dan Kesannya Terhadap Pembayaran Zakat Melalui Institusi Formal’, Jurnal Ekonomi Malaysia. 39 (2005): 71-88.
Shahidra Binti Abdul Khalil, ‘Hukum Zakat Ke Atas Wang Caruman Takaful: Kajian di Syarikat Takaful Malaysia Berhad’ (Latihan Ilmiah, Jabatan Fiqh dan Usul, Akademi Pengajian Islam, Universiti Malaya, 2006)
Syubair, Muḥammad ‘Uthmān, ‘al-Zakāh wa Ri‘āyah al-Ḥājāt al-Asāsiyyah’, Majallat al-Sharī‘ah wa al-Dirāsāt al-Islāmiyyah, Jāmi‘at al-Kuwayt. 14/6 (1989): 125-182.
Saiful Yazan Ahmad dan Norlida Ab Wahab, Mudahnya Takaful: Soalan Lazim bagi Rujukan dan Kefahaman Pantas (Sintok: UUM Press, 2017).
Wahbah al-Zuḥaylī, al-Fiqh al-Islāmī wa Adillatuh, Jld. 4 (Damsyik: Dār al-Fikr, 1984).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Syariah
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
COPYRIGHT: All rights reserved. Not allowed to be reproduced any part of articles and contents of this journal in any form or by any way, whether electronic, mechanical, photocopying, recording or otherwise without permission in writing from the Chief Editor, Jurnal Syariah.
