Comparative Analysis of Offences and Punishments Related to Zakat in the Syariah Criminal Offences Enactment of the States of Malaysia
(Analisis Perbandingan Kesalahan dan Hukuman Berkaitan dengan Zakat dalam Enakmen Kesalahan Jenayah Syariah Negeri-negeri di Malaysia)
Abstract
State enactments are sets of laws enacted and passed at the State Legislative Assembly (Dewan Undangan Negeri, DUN) in Malaysia. This article intends to analyze the offences and punishments that relate to zakat (poor tax) based on state enactments. This article begins by briefly describing the administration and management of zakat in Malaysia. Next, the literature review scans the sources of written law beginning with the constitution, enactments and subsidiary laws as well as the legal study of zakat in Malaysia. As legal research, this article is qualitative in nature and employs the historical and comparative approaches. The analysis involves descriptive techniques such as tables and charts, as well as ratio and proportion analysis. In comparing state criminal offence enactments, the findings of the study show that there is a difference in offences and punishment in Malaysia.
Keywords: zakat, enactments, State Islamic Religious Council, Islamic law
References
Adibah Abd. Wahab dan Joni Tamkin Borhan. (2015). Analisis prestasi kutipan zakat di Malaysia. In Nor Aini Ali, Azizi Che Seman, & Mohamad Taqiuddin Mohamad (Eds.), Isu kontemporari pengurusan dan pembayaran zakat di Malaysia. Kuala Lumpur: MAIWP.
Ahmad Hidayat Buang. (2006). Dilema perundangan zakat di Malaysia: Antara penguatkuasaan dan strategi pujukan/galakan/insentif membayar zakat. In Abd. Ghafar Ismail & Hailani Muji Tahir (Eds.), Zakat: Pensyariatan, perekonomian dan perundangan. Bangi: Penerbit UKM.
Ahmad Ibrahim, & Ahilemah Joned. (2002). Sistem undang-undang di Malaysia. Kuala Lumpur : Dewan Bahasa dan Pustaka.
Akta Kesalahan Jenayah Syariah (Wilayah-wilayah Persekutuan) 1997 (Akta 559).
Alias Azhar, Mohammad Azam Hussain, Muhammad Hafiz Badarulzaman, Fauziah Mohd. Noor, & Shuhairimi Abdullah. (2015). Khalwat menurut hukum Islam dan undang-undang jenayah syariah di Malaysia: Satu tinjauan. Paper presented at The 8th UUM International Legal Conference 2015. Sintok: UUM Press.
Anwarul Yaqin. (2007). Legal research and writing. Kelana Jaya: Lexis Nexis.
Azizah Dolah, & Abd. Halim Mohd. Noor. (2009). Kaitan zakat dan cukai di Malaysia. In Abd. Halim Mohd. Noor et al. (Eds.). Pengintegrasian zakat dan cukai di Malaysia. Shah Alam: Pusat Penerbitan Universiti.
David Silverman. (2010). Doing Qualitative Research. London: Sage Publication Ltd.
Enakmen Jenayah dalam Syarak (Pindaan) (Perlis) 2007.
Enakmen Kesalahan Jenayah Syariah (Kedah) 2014.
Enakmen Kesalahan Jenayah Syariah (Pahang) 2013.
Enakmen 3 Enakmen Jenayah (Syariah) (Perak)1992.
Enakmen 3 Kesalahan Jenayah Syariah (Negeri Pulau Pinang) 1996.
Enakmen 4 Jenayah Syariah (Negeri Sembilan) 1992.
Enakmen 4 Kesalahan Jenayah Syariah (Johor) 1997.
Enakmen 6 Kesalahan Syariah (Negeri Melaka) 1991.
Enakmen 7 Kesalahan Jenayah Syariah (Takzir) (Terengganu) 2001.
Enakmen 9 Tahun 1995 Enakmen Jenayah Syariah (Selangor) 1995.
Kaedah-kaedah Zakat dan Fitrah (Pindaan) (Pahang) 2001.
Mohamed Abd. Wahab et al. (1995). Malaysia: A case study of zakah management. In el-Ashker, & Sirajul Haw (Eds.), Institutional Framework of zakah: Dimensions and Implications. Jedah: IRTI/IDB.
Muhammad Hafiz Badarulzaman, Alias Azhar, & Che Thalbi Md. Ismail. (2015). Isu perundangan zakat perbankan di sebuah institusi perbankan Islam terpilih Malaysia. In Abd. Halim Mohd. Noor, & Mohamed Saladin Abdul Rasool (Eds.), Fiqh zakat: Addressing fiqh zakat issues in the contemporary world. Melaka: IKaZ.
Muhammad Hafiz Badarulzaman, Alias Azhar, & Che Thalbi Md. Ismail. (2015). Pengurusan zakat perbankan di Jabatan Zakat Negeri Kedah: Satu tinjauan. Paper presented at The 8th UUM International Legal Conference 2015. Sintok: UUM Press.
Muhammad Hafiz Badarulzaman, Alias Azhar, Shuhairimi Abdullah, Mohammad Azam Hussain, & Fauziah Mohd. Noor. (2016). Amalan hisbah di Bahagian Penguatkuasaan Jabatan Agama Islam Negeri-Negeri: Tinjauan terhadap peranan pegawai-pegawai penguat kuasa agama. Paper presented at The 5th International Conference of Law and Society (ICLAS V). Kuala Terengganu: UNISZA.
Noor Aziah Mohd. Awal. (2008). Pengenalan kepada sistem perundangan di Malaysia. Petaling Jaya: International Law Book Services.
Norazlina Abd. Wahab, & Abdul Rahim Abdul Rahman. (2011). Efficiency and governance of zakat institutions. Paper presented at World Universities 1st Zakat Conference, Kuala Lumpur, 22 - 24 November.
Ordinan 46 Kesalahan Jenayah Syariah (Sarawak) 2001.
Peraturan-peraturan Pungutan Zakat dan Fitrah, Urusan Wakaf dan Baitulmal Negeri Melaka 1982.
In el-Ashker, & Sirajul Haw (Eds.), Institutional framework of zakah: Dimensions and implications. Jedah: IRTI/IDB.
Peraturan-peraturan Zakat dan Fitrah (Negeri Selangor) 2012.
Portal E-Shariah, Enakmen/Ordinan/Akta Mahkamah Syariah. Retrieved from http://www2.esyariah.gov.my/esyariah/mal/portalv1/enakmen2011/undang2009.nsf/listspls?OpenForm at 15 Mac 2016.
Undang-undang Zakat dan Fitrah (Sarawak) 1970.
Ahmad Hidayat Buang. (2006). Dilema perundangan zakat di Malaysia: Antara penguatkuasaan dan strategi pujukan/galakan/insentif membayar zakat. In Abd. Ghafar Ismail & Hailani Muji Tahir (Eds.), Zakat: Pensyariatan, perekonomian dan perundangan. Bangi: Penerbit UKM.
Ahmad Ibrahim, & Ahilemah Joned. (2002). Sistem undang-undang di Malaysia. Kuala Lumpur : Dewan Bahasa dan Pustaka.
Akta Kesalahan Jenayah Syariah (Wilayah-wilayah Persekutuan) 1997 (Akta 559).
Alias Azhar, Mohammad Azam Hussain, Muhammad Hafiz Badarulzaman, Fauziah Mohd. Noor, & Shuhairimi Abdullah. (2015). Khalwat menurut hukum Islam dan undang-undang jenayah syariah di Malaysia: Satu tinjauan. Paper presented at The 8th UUM International Legal Conference 2015. Sintok: UUM Press.
Anwarul Yaqin. (2007). Legal research and writing. Kelana Jaya: Lexis Nexis.
Azizah Dolah, & Abd. Halim Mohd. Noor. (2009). Kaitan zakat dan cukai di Malaysia. In Abd. Halim Mohd. Noor et al. (Eds.). Pengintegrasian zakat dan cukai di Malaysia. Shah Alam: Pusat Penerbitan Universiti.
David Silverman. (2010). Doing Qualitative Research. London: Sage Publication Ltd.
Enakmen Jenayah dalam Syarak (Pindaan) (Perlis) 2007.
Enakmen Kesalahan Jenayah Syariah (Kedah) 2014.
Enakmen Kesalahan Jenayah Syariah (Pahang) 2013.
Enakmen 3 Enakmen Jenayah (Syariah) (Perak)1992.
Enakmen 3 Kesalahan Jenayah Syariah (Negeri Pulau Pinang) 1996.
Enakmen 4 Jenayah Syariah (Negeri Sembilan) 1992.
Enakmen 4 Kesalahan Jenayah Syariah (Johor) 1997.
Enakmen 6 Kesalahan Syariah (Negeri Melaka) 1991.
Enakmen 7 Kesalahan Jenayah Syariah (Takzir) (Terengganu) 2001.
Enakmen 9 Tahun 1995 Enakmen Jenayah Syariah (Selangor) 1995.
Kaedah-kaedah Zakat dan Fitrah (Pindaan) (Pahang) 2001.
Mohamed Abd. Wahab et al. (1995). Malaysia: A case study of zakah management. In el-Ashker, & Sirajul Haw (Eds.), Institutional Framework of zakah: Dimensions and Implications. Jedah: IRTI/IDB.
Muhammad Hafiz Badarulzaman, Alias Azhar, & Che Thalbi Md. Ismail. (2015). Isu perundangan zakat perbankan di sebuah institusi perbankan Islam terpilih Malaysia. In Abd. Halim Mohd. Noor, & Mohamed Saladin Abdul Rasool (Eds.), Fiqh zakat: Addressing fiqh zakat issues in the contemporary world. Melaka: IKaZ.
Muhammad Hafiz Badarulzaman, Alias Azhar, & Che Thalbi Md. Ismail. (2015). Pengurusan zakat perbankan di Jabatan Zakat Negeri Kedah: Satu tinjauan. Paper presented at The 8th UUM International Legal Conference 2015. Sintok: UUM Press.
Muhammad Hafiz Badarulzaman, Alias Azhar, Shuhairimi Abdullah, Mohammad Azam Hussain, & Fauziah Mohd. Noor. (2016). Amalan hisbah di Bahagian Penguatkuasaan Jabatan Agama Islam Negeri-Negeri: Tinjauan terhadap peranan pegawai-pegawai penguat kuasa agama. Paper presented at The 5th International Conference of Law and Society (ICLAS V). Kuala Terengganu: UNISZA.
Noor Aziah Mohd. Awal. (2008). Pengenalan kepada sistem perundangan di Malaysia. Petaling Jaya: International Law Book Services.
Norazlina Abd. Wahab, & Abdul Rahim Abdul Rahman. (2011). Efficiency and governance of zakat institutions. Paper presented at World Universities 1st Zakat Conference, Kuala Lumpur, 22 - 24 November.
Ordinan 46 Kesalahan Jenayah Syariah (Sarawak) 2001.
Peraturan-peraturan Pungutan Zakat dan Fitrah, Urusan Wakaf dan Baitulmal Negeri Melaka 1982.
In el-Ashker, & Sirajul Haw (Eds.), Institutional framework of zakah: Dimensions and implications. Jedah: IRTI/IDB.
Peraturan-peraturan Zakat dan Fitrah (Negeri Selangor) 2012.
Portal E-Shariah, Enakmen/Ordinan/Akta Mahkamah Syariah. Retrieved from http://www2.esyariah.gov.my/esyariah/mal/portalv1/enakmen2011/undang2009.nsf/listspls?OpenForm at 15 Mac 2016.
Undang-undang Zakat dan Fitrah (Sarawak) 1970.
Published
2019-01-11
How to Cite
BADARULZAMAN, Muhammad Hafiz; SULAIMAN, SITI NABILAH.
Comparative Analysis of Offences and Punishments Related to Zakat in the Syariah Criminal Offences Enactment of the States of Malaysia.
Kanun: Jurnal Undang-undang Malaysia, [S.l.], v. 31, n. 1, p. 85-104, jan. 2019.
ISSN 2682-8057.
Available at: <https://jurnal.dbp.my/index.php/Kanun/article/view/2841>. Date accessed: 24 apr. 2024.
Section
Articles
