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Management of Zakat By The State and Sample of Malaysia Zakat System

Yıl 2018, , 145 - 174, 15.12.2018
https://doi.org/10.15745/da.470809

Öz

One of the five pillars of the Islam, zakat (alms) was made necessary after the hijra. Although Zakat was one of the most important resources of Islamic state treasury for many years, it was excluded from the state authority in the period of Omar bin Abdul-Aziz. In recent years, it has been seen that some Muslim-majority states have made significant attempts to manage zakat under the control of the state. For example; Indonesia, Pakistan, Bangladesh, Sudan, and Nigeria are very important states in terms of zakat application in İslamic world and Malaysia, a Southeast Asian country, comes first among those. Especially after 1990, Malaysia activated a new zakat management. This study deals with the Malaysian zakat system in the context of the state administration of zakat. The aim of the study is to examine the Malaysian zakat system in a comprehensive way. In the study, the history of zakat system in Malaysia, the current zakat models applied in there and the areas to which zakat is distributed are investigated. As a qualitative research method, document analysis was employed in the study. In this context, many international studies were examined which are directly related to the subject, and twenty-five Malaysian websites belonging to the institutions which collect and distribute the funds were also scanned. It has been found that Malaysian zakat system consists of public model, semi-public model and private model and seen that the states are divided into three regions and different zakat models are applied in each region.

Kaynakça

  • Abd Rahim M.S., Ahmad R.R. ve Erdris M.F.M. (2016). "Zakat Management in Malaysia: A Review" American-Eurasian Journal of Scientific Research 11 (6): 453-457, Abdullatıf, L. (2012). "The Problems Faced By A State In The Collectıon Of Zakat" (Tax) (Doctoral Dissertation, Unıversıty Of Naırobı).Ab Rahman, A. (2012). "The Role of Zakat In Islamic Banking Institutions In Developing The Economyof The Poorand Needy In Malaysia". Tazkia Islamic Finance and Business Review, Tazkia Islamic Finance and Business Review | Volume 7.2.: 256-276Ab Rahman, A., ve Omar, S. M. N. B. S. (2010). "Tauhıd Epıstemology In Increasıng The Number Of Zakat-Of-Wealth Payers And Its Contrıbutıon Toward The Development Of Malaysıa Economy". In Seventh International Conference–The Tawhidi Epistemology: Zakat And Waqf Economy, Bangi 2010 (Pp. 53-63).Ahmad S.M., ve Shofian A. (2010). "Transformasi Pengurusan Zakat di Malaysia", paper was presented in International Islamic Development Management Conference" (IDMAC), on 21-22 December 2010 USM, Pulau Pinang, Malaysia.Aidit Ghazali. (1988). Zakat Satu Tinjauan. IBS Buku Sdn Bhd, Cet 1, Selangor, Malaysia.Alfattani, W. S. B. W. Y. (2008). "Malaysian experiences on the development of Islamic economics, banking and finance". King Abdul Aziz University, Islamic Economic Institute, 405-417Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the Muslim community: case study of Bangladesh, Malaysia, and Indonesia.Asian Social Work and Policy Review, 8(1), 59-70.Andaya, B.W. ve Leonard Y. (2016). " A history of Malaysia". Palgrave Macmillan, Arslan, A. T. (1997). "Malezya'da Din Egitimi ve Arapça Ögretimi". Marmara Üniversitesi İlahiyat Fakültesi Dergisi, (13-15).Bakar, N. B. A. (2007). "A zakat accounting standard (ZAS) for Malaysian companies". American Journal of Islamic Social Sciences, 24(4), 74.Demir, Abdullah. “Mâtürîdî Âlimi Ebû İshâk Zâhid es-Saffâr'ın Kelâm Müdâfaası”. Cumhuriyet İlahiyat Dergisi 20/1 (Haziran 2016): 445-502.Dökmen, G., ve Yeşilyurt, Ş. (2015). "Din ve Ekonomi Bağlamında İslam Maliye Sistemi ve Günümüz Maliye Sistemiyle Karşılaştırılması". International Congress on Islamic Economics and Finance, 21-23 October 2015, Sakarya/TURKEY, s. 331-347
  • Embong, M.R., Roshaiza T. ve Mohd N.M.N. (2013). “Role of Zakat to Eradicate Poverty in Malaysia”. Jurnal Pengurusan 39 s. 141-150.Duka, S. (2013). "The Role of Government in Optimizing of “Zakat” Management at Mamuju District Province West Sulawesi". Journal of Economics and Sustainable Development, 4(18), s. 134-140.Erkal, M. (1985). İslamın ilk devirlerinde para ve zekât nisabının hesaplanması. MARMARA Üniversitesi İlahiyat Fakültesi, Sayı: 3: 79-101Ghazali, K. (2004). "The Rhetoric of Dr. Mahathir Mohamad: A Critical Discourse Perspective", Kuala Lumpur: University of Malaya Press.Göksoy, İ. H., 1998, "Bazı Müslüman Ülkelerin Yönetim Modeli: Endonezya ve Malezya Örneği", İslam ve Demokrasi: Kutlu Doğum Sempozyumu 1998, 24-26 Nisan 1998, Ankara, Düzenleyen: Türkiye Diyanet Vakfı, (Yayına Hazırlayan: Ömer Turan), Türkiye Diyanet Vakfı Yayınları, Ankara 1998, s.173-192.Haron, N. H., Hassan, H., Jasni, N. S., ve Rahman, R. A. (2010). "Zakat For Asnafs’busıness By Lembaga Zakat Selangor". Malaysian Accounting Review, 9(2), 123-138. Malaysian Accounting Review 9, no. s. 123-138Hassan, M. K. and Juanyed M.K. (2007). "Zakat, external debt and poverty reduction strategy in Bangladesh." Journal of Economic Cooperation Among Islamic Countries 28.4 1-38Hj Musa B. O. (2013). “Zakat and Tax Treatment”, National Business Symposium, 08.10.2013Hudayati, A., ve Tohirin, A. (2010). "Management of Zakah: Centralised vs Decentralised Approach". Proceedings Of Seventh Internatıonal Conference The Tawhıdı Epıstemology: Zakat And Waqf 6 – 7 January 2010352-372Ibrahim, A., Abdullah, A. A., Kadir, M. R. B. A., ve AdwamW., S. M. G. W. S. (2012). "Assessing Financial Reporting on adopting Business Zakat Guidelines on Malaysian Government Linked Companies". International Journal of Business and Social Science, 3(24).Ismail, H., ve Rahman, N. A. (2013). "The Management Of Zakat Instıtutıons In Malaysıa". The 5th International Conference on Financial Criminology (ICFC) 2013 “Global Trends in Financial Crimes in the New Economies 122-133
  • Kaslam, S. (2009). "Governing Zakat As A Social İnstitution: The Malaysian Perspective". Social and Management Research Journal, 6(1), 15-32.Kenanoğlu M.Macit (2011) "Vergi", Türkiye Diyanet Vakfı İslam Ansiklopedisi, cilt:43 s:55Lubis, M., Yaacob, N. I., Omar, Y., Dahlan, A., ve Rahman, A. (2011). "Enhancement of zakat distribution management system: case study in Malaysia". In International Management Conference 2011 Proceedings (pp. 1-10). University Sultan Zainal Abidin.Mahamod, L. H., Jaafar, S., Rahman, A., ve Ali, M. (2013). "Zakat In Malaysian Rural Development: İssues And Potentials". Proceeding Conference of Iran and Malaysiya Experiences in Islamic 13-22Mauzy, D. K. ve Milne, R. S. (1986). “The Mahathir Administration: Discipline Through Islam”, In Readings in Malaysian Politics, (ed.) Bruce Gale, Kuala Lumpur: Pelanduk Publications.Mesawa, L. A. (2016). Role Of Zakat T In Reducıng Poverty In Islamıc Countrıes (Doctoral Dissertation, Effat University).Mohammad, F., ve Anwar, M. (1991). "Prospects of Poverty Eradication Through the Existing Zakat System in Pakistan" [with Comments]. The Pakistan Development Review, 30(4), 1119-1129.Mohsin, M. I. A., ve Ismail, M. (2013). "Potential of zakat in eliminating riba and eradicating poverty in Muslim countries". EJBM-Special Issue: Islamic Management and Business, 5(11). International Journal of Islamic Management and Business Vol. 1, No. 1, 40-63Nadzri, F. A. A., Rashidah A., ve Normah O. (2012). "Zakat and Poverty Alleviation: Roles of Zakat Institutions in Malaysia." International Journal of Arts and Commerce 1.7 (2012): 61-72.Noor, A. H. M., ve Khairi, N. Z. (2014). "What Determine Professionalism? A Study on Zakat Institutions Integration Efforts into the Mainstream Economy". Middle-East Journal of Scientific Research, 22(7), 983-993.Othman, A. ve Noor, A.H.M. (2012). Role of zakat in minimizing economic inequalities among Muslim: A preliminary study on non-recipients of zakat fund (NRZF). 3rd International Conference on Business and Economic Research (3rd ICBER 2012) Proceeding. Golden Flower Hotel, Bandung, Indonesia.
  • Owolabi Y. M. B., ve Mat D. A. (2013). "Measurement model of corporate zakat collection in Malaysia: A test of diffusion of innovation theory". Humanomics, 29(1), 61-74.Özdemir, F. (2013). Zekâtın Gelişimi Ve Monoteist Dinlerde Zekâtın Kapsamı. Recep Tayyip Erdoğan Üniversitesi İlahiyat Fakültesi Dergisi, 2(3), S-251.Özdemir, A. (2013). Zekât Ve Vergi Mükellefiyetinde Fırsat Eşitliği Ve Adaletin Sağlanması. Ekev Akademi Dergisi, 56(56), 1-10.Sarea, A. (2012). "Zakat As A Benchmark To Evaluate Economic Growth: An Alternative Approach". International Journal of Business and Social Science,3(18). Vol. 3 No. 18 [Special Issue – September 2012Sarıçam, İ. (2005). "Hz. Peygamber Döneminde İdare, Ekonomi, Sosyal Ve Kültürel Hayat". Ilk Dönem Islam Tarihi, 189. Açıköğretim Fakültesi YayınıSarif, S., Kamri, N. A., ve Ali, N. A. (2013). "The Shıfts In Zakāh Management Practıces In Malaysıa: What Has Actually Been Happenıng?". Jurnal Syariah, 21(1), s. 1-20Toor, I. A., ve Nasar, A. (2003). "Zakat as a social safety net: exploring the impact". Social Policy and Development Centre. Research Report No.53Wilson, R. (1997). Economics, ethics and religion: Jewish, Christian and Muslim economic thought (p. 115). New York: New York University Press.Yalçın, İ. (2016). "Malezya Kamusal Zekât Uygulaması Üzerine", Cumhuriyet İlahiyat Dergisi 20, Sy.2: 235-270Zengin, E., Şahin, A., ve Özcan, S. (2012). "Türkiye’de Sosyal Yardım Uygulamaları". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 19(2), 133-142.

Zekâtın Devlet Eliyle Yönetilmesi ve Malezya Zekât Sistemi Örneği

Yıl 2018, , 145 - 174, 15.12.2018
https://doi.org/10.15745/da.470809

Öz

İslam dininin beş rüknünden biri olan zekât, hicret sonrası farz kılınmıştır. Zekât, uzun yıllar beytülmalın en önemli gelirleri arasında yer almış olmasına karşın, Ömer bin Abdülaziz döneminde devlet otoritesinden çıkmıştır. Son yıllarda, Müslüman çoğunluğa sahip olan bazı devletlerin, zekâtın devlet eliyle yönetilmesi konusunda önemli girişimlerde bulundukları görülmektedir. Güneydoğu Asya ülkesi olan Malezya özellikle 1990 yılından sonra uygulamaya başladığı yeni bir zekat sistemi ile dikkat çekmektedir. Bu çalışma zekatın devlet eliyle yönetilmesi bağlamında Malezya zekat sistemini konu edinmektedir. Çalışmanın amacı, Malezya zekat sisteminin kapsamlı bir biçimde incelenmesidir. Makalede, doküman tarama yöntemi kullanılmıştır. Malezya’da zekât sisteminin tarihçesi, günümüz itibarı ile hangi zekât modellerinin uygulandığı ve zekâtın hangi alanlara dağıtıldığı konuları araştırılmıştır. Bu çerçevede konu ile doğrudan ilgili olan birçok uluslararası çalışma incelenmiş, zekât toplayan ve dağıtan kurumlara ait yirmi beş Malayca internet sitesi taranmıştır. Malezya zekât sisteminin; kamu modeli, yarı kamu modeli ve özel model şeklinde üç unsurdan meydana geldiği tespit edilmiştir. 

Kaynakça

  • Abd Rahim M.S., Ahmad R.R. ve Erdris M.F.M. (2016). "Zakat Management in Malaysia: A Review" American-Eurasian Journal of Scientific Research 11 (6): 453-457, Abdullatıf, L. (2012). "The Problems Faced By A State In The Collectıon Of Zakat" (Tax) (Doctoral Dissertation, Unıversıty Of Naırobı).Ab Rahman, A. (2012). "The Role of Zakat In Islamic Banking Institutions In Developing The Economyof The Poorand Needy In Malaysia". Tazkia Islamic Finance and Business Review, Tazkia Islamic Finance and Business Review | Volume 7.2.: 256-276Ab Rahman, A., ve Omar, S. M. N. B. S. (2010). "Tauhıd Epıstemology In Increasıng The Number Of Zakat-Of-Wealth Payers And Its Contrıbutıon Toward The Development Of Malaysıa Economy". In Seventh International Conference–The Tawhidi Epistemology: Zakat And Waqf Economy, Bangi 2010 (Pp. 53-63).Ahmad S.M., ve Shofian A. (2010). "Transformasi Pengurusan Zakat di Malaysia", paper was presented in International Islamic Development Management Conference" (IDMAC), on 21-22 December 2010 USM, Pulau Pinang, Malaysia.Aidit Ghazali. (1988). Zakat Satu Tinjauan. IBS Buku Sdn Bhd, Cet 1, Selangor, Malaysia.Alfattani, W. S. B. W. Y. (2008). "Malaysian experiences on the development of Islamic economics, banking and finance". King Abdul Aziz University, Islamic Economic Institute, 405-417Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the Muslim community: case study of Bangladesh, Malaysia, and Indonesia.Asian Social Work and Policy Review, 8(1), 59-70.Andaya, B.W. ve Leonard Y. (2016). " A history of Malaysia". Palgrave Macmillan, Arslan, A. T. (1997). "Malezya'da Din Egitimi ve Arapça Ögretimi". Marmara Üniversitesi İlahiyat Fakültesi Dergisi, (13-15).Bakar, N. B. A. (2007). "A zakat accounting standard (ZAS) for Malaysian companies". American Journal of Islamic Social Sciences, 24(4), 74.Demir, Abdullah. “Mâtürîdî Âlimi Ebû İshâk Zâhid es-Saffâr'ın Kelâm Müdâfaası”. Cumhuriyet İlahiyat Dergisi 20/1 (Haziran 2016): 445-502.Dökmen, G., ve Yeşilyurt, Ş. (2015). "Din ve Ekonomi Bağlamında İslam Maliye Sistemi ve Günümüz Maliye Sistemiyle Karşılaştırılması". International Congress on Islamic Economics and Finance, 21-23 October 2015, Sakarya/TURKEY, s. 331-347
  • Embong, M.R., Roshaiza T. ve Mohd N.M.N. (2013). “Role of Zakat to Eradicate Poverty in Malaysia”. Jurnal Pengurusan 39 s. 141-150.Duka, S. (2013). "The Role of Government in Optimizing of “Zakat” Management at Mamuju District Province West Sulawesi". Journal of Economics and Sustainable Development, 4(18), s. 134-140.Erkal, M. (1985). İslamın ilk devirlerinde para ve zekât nisabının hesaplanması. MARMARA Üniversitesi İlahiyat Fakültesi, Sayı: 3: 79-101Ghazali, K. (2004). "The Rhetoric of Dr. Mahathir Mohamad: A Critical Discourse Perspective", Kuala Lumpur: University of Malaya Press.Göksoy, İ. H., 1998, "Bazı Müslüman Ülkelerin Yönetim Modeli: Endonezya ve Malezya Örneği", İslam ve Demokrasi: Kutlu Doğum Sempozyumu 1998, 24-26 Nisan 1998, Ankara, Düzenleyen: Türkiye Diyanet Vakfı, (Yayına Hazırlayan: Ömer Turan), Türkiye Diyanet Vakfı Yayınları, Ankara 1998, s.173-192.Haron, N. H., Hassan, H., Jasni, N. S., ve Rahman, R. A. (2010). "Zakat For Asnafs’busıness By Lembaga Zakat Selangor". Malaysian Accounting Review, 9(2), 123-138. Malaysian Accounting Review 9, no. s. 123-138Hassan, M. K. and Juanyed M.K. (2007). "Zakat, external debt and poverty reduction strategy in Bangladesh." Journal of Economic Cooperation Among Islamic Countries 28.4 1-38Hj Musa B. O. (2013). “Zakat and Tax Treatment”, National Business Symposium, 08.10.2013Hudayati, A., ve Tohirin, A. (2010). "Management of Zakah: Centralised vs Decentralised Approach". Proceedings Of Seventh Internatıonal Conference The Tawhıdı Epıstemology: Zakat And Waqf 6 – 7 January 2010352-372Ibrahim, A., Abdullah, A. A., Kadir, M. R. B. A., ve AdwamW., S. M. G. W. S. (2012). "Assessing Financial Reporting on adopting Business Zakat Guidelines on Malaysian Government Linked Companies". International Journal of Business and Social Science, 3(24).Ismail, H., ve Rahman, N. A. (2013). "The Management Of Zakat Instıtutıons In Malaysıa". The 5th International Conference on Financial Criminology (ICFC) 2013 “Global Trends in Financial Crimes in the New Economies 122-133
  • Kaslam, S. (2009). "Governing Zakat As A Social İnstitution: The Malaysian Perspective". Social and Management Research Journal, 6(1), 15-32.Kenanoğlu M.Macit (2011) "Vergi", Türkiye Diyanet Vakfı İslam Ansiklopedisi, cilt:43 s:55Lubis, M., Yaacob, N. I., Omar, Y., Dahlan, A., ve Rahman, A. (2011). "Enhancement of zakat distribution management system: case study in Malaysia". In International Management Conference 2011 Proceedings (pp. 1-10). University Sultan Zainal Abidin.Mahamod, L. H., Jaafar, S., Rahman, A., ve Ali, M. (2013). "Zakat In Malaysian Rural Development: İssues And Potentials". Proceeding Conference of Iran and Malaysiya Experiences in Islamic 13-22Mauzy, D. K. ve Milne, R. S. (1986). “The Mahathir Administration: Discipline Through Islam”, In Readings in Malaysian Politics, (ed.) Bruce Gale, Kuala Lumpur: Pelanduk Publications.Mesawa, L. A. (2016). Role Of Zakat T In Reducıng Poverty In Islamıc Countrıes (Doctoral Dissertation, Effat University).Mohammad, F., ve Anwar, M. (1991). "Prospects of Poverty Eradication Through the Existing Zakat System in Pakistan" [with Comments]. The Pakistan Development Review, 30(4), 1119-1129.Mohsin, M. I. A., ve Ismail, M. (2013). "Potential of zakat in eliminating riba and eradicating poverty in Muslim countries". EJBM-Special Issue: Islamic Management and Business, 5(11). International Journal of Islamic Management and Business Vol. 1, No. 1, 40-63Nadzri, F. A. A., Rashidah A., ve Normah O. (2012). "Zakat and Poverty Alleviation: Roles of Zakat Institutions in Malaysia." International Journal of Arts and Commerce 1.7 (2012): 61-72.Noor, A. H. M., ve Khairi, N. Z. (2014). "What Determine Professionalism? A Study on Zakat Institutions Integration Efforts into the Mainstream Economy". Middle-East Journal of Scientific Research, 22(7), 983-993.Othman, A. ve Noor, A.H.M. (2012). Role of zakat in minimizing economic inequalities among Muslim: A preliminary study on non-recipients of zakat fund (NRZF). 3rd International Conference on Business and Economic Research (3rd ICBER 2012) Proceeding. Golden Flower Hotel, Bandung, Indonesia.
  • Owolabi Y. M. B., ve Mat D. A. (2013). "Measurement model of corporate zakat collection in Malaysia: A test of diffusion of innovation theory". Humanomics, 29(1), 61-74.Özdemir, F. (2013). Zekâtın Gelişimi Ve Monoteist Dinlerde Zekâtın Kapsamı. Recep Tayyip Erdoğan Üniversitesi İlahiyat Fakültesi Dergisi, 2(3), S-251.Özdemir, A. (2013). Zekât Ve Vergi Mükellefiyetinde Fırsat Eşitliği Ve Adaletin Sağlanması. Ekev Akademi Dergisi, 56(56), 1-10.Sarea, A. (2012). "Zakat As A Benchmark To Evaluate Economic Growth: An Alternative Approach". International Journal of Business and Social Science,3(18). Vol. 3 No. 18 [Special Issue – September 2012Sarıçam, İ. (2005). "Hz. Peygamber Döneminde İdare, Ekonomi, Sosyal Ve Kültürel Hayat". Ilk Dönem Islam Tarihi, 189. Açıköğretim Fakültesi YayınıSarif, S., Kamri, N. A., ve Ali, N. A. (2013). "The Shıfts In Zakāh Management Practıces In Malaysıa: What Has Actually Been Happenıng?". Jurnal Syariah, 21(1), s. 1-20Toor, I. A., ve Nasar, A. (2003). "Zakat as a social safety net: exploring the impact". Social Policy and Development Centre. Research Report No.53Wilson, R. (1997). Economics, ethics and religion: Jewish, Christian and Muslim economic thought (p. 115). New York: New York University Press.Yalçın, İ. (2016). "Malezya Kamusal Zekât Uygulaması Üzerine", Cumhuriyet İlahiyat Dergisi 20, Sy.2: 235-270Zengin, E., Şahin, A., ve Özcan, S. (2012). "Türkiye’de Sosyal Yardım Uygulamaları". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 19(2), 133-142.
Toplam 4 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Murat Aydın 0000-0002-7211-5208

Hakkı Odabaş 0000-0001-9145-9391

Yayımlanma Tarihi 15 Aralık 2018
Yayımlandığı Sayı Yıl 2018

Kaynak Göster

ISNAD Aydın, Murat - Odabaş, Hakkı. “Zekâtın Devlet Eliyle Yönetilmesi Ve Malezya Zekât Sistemi Örneği”. Dini Araştırmalar 21/15-12 (Aralık 2018), 145-174. https://doi.org/10.15745/da.470809.