Document Type

Conference Item

Publication Date

1-1-2018

Abstract

The issue of zakat payment by legal entities or companies remains a dispute among current intellectuals. The bigger question arises regarding the capacity of company to become a zakat payer. In Malaysia, zakat payment is not only made by individuals but also made by establishment such as companies. Therefore, this article was developed to conduct a survey regarding the practice of zakat payment by companies, especially the Islamic financial institution in Malaysia. In this study, qualitative approach is used and analysis was carried out on the basic of the payment, types of zakat, and the method of zakat calculation by Islamic financial institution in Malaysia.

Keywords

Zakat, Property, Islamic financial institutions, Legal entity, Malaysia

Divisions

DeptofFiqhUsul

Event Title

6th International Prophetic Heritage Conference 2018 (SWAN 2018)

Event Location

International University For Renewal (IUR) Essenyurt, Turkey

Event Dates

2-3 October 2018

Event Type

conference

Additional Information

Conference paper

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