KEFAHAMAN PENGURUS KEWANGAN DI SYARIKAT KORPORAT TERHADAP KEWAJIPAN DAN PENGIRAAN ZAKAT PERNIAGAAN: KAJIAN DI NEGERI KEDAH DARULAMAN

UNDERSTANDING OF FINANCIAL MANAGERS ABOUT BUSINESS ZAKAT: A STUDY OF CORPORATE COMPANIES IN KEDAH DARULAMAN

Abstract

Penyelidikan ini melihat kefahaman pengurus kewangan di syarikat korporat di Negeri Kedah terhadap kewajipan dan pengiraan zakat perniagaan. Kebanyakkan syarikat korporat di negeri Kedah membayar zakat perniagaan namun tidak mengikut taksiran yang sebenar. Hal ini dikaitkan dengan tahap kefahaman pengurus kewangan syarikat tentang zakat perniagaan. Pendekatan kualitatif digunakan di mana responden dipilih dikalangan pengurus kewangan syarikat menggunakan teknik persampelan bertujuan. Teknik temubual separa struktur digunakan. Syarikat yang dipilih ialah dua dari syarikat berkaitan kerajaan (Government Link Company) (GLC), satu syarikat tersenarai awam (Public Listed Company) (PLC) dan satu anak syarikat kepada GLC. Dari sudut kefahaman dipecahkan kepada enam (6) tema iaitu definisi zakat perniagaan, tempoh (hawl), nisab, kaedah pengiraan zakat, pelarasan dan status perniagaan. Hasil dapatan mendapati, majoriti responden tidak begitu faham tentang definisi zakat perniagaan. Kebanyakkan responden tidak mengetahui nisab dan kadar zakat perniagaan. Manakala hanya 50% responden mengetahui tentang kaedah pengiraan zakat perniagaan. Sebahagian responden keliru berkaitan dengan item pelarasan. Manakala 100% responden bersetuju bahawa hanya bahagian atau saham Muslim sahaja yang diambil kira dalam pengiraan zakat perniagaan. Keseluruhan, dapatan menunjukan responden kurang memahami berkaitan dengan zakat perniagaan dan kaedah pengiraanya. Pihak berkuasa zakat boleh menyediakan panduan yang lebih terperinci dan khusus untuk syarikat korporat, termasuk kaedah taksiran yang sesuai untuk pelbagai jenis perniagaan, supaya proses penilaian dan pembayaran zakat menjadi lebih mudah dan mengikut taksiran sebenar.

This research looks at the understanding of financial managers in corporate companies in the State of Kedah towards the obligations and calculation of business zakat. Most corporate companies in Kedah pay business zakat but not according to the actual assessment. This is related to the level of understanding of the company's financial manager about business zakat. A qualitative approach is used where respondents are selected from among the company's financial managers using a purposeful sampling technique. A semi-structured interview technique is used. The selected companies are two from Government Link Companies (GLCs), one Public Listed Company (PLC) and one subsidiary to GLCs. From the point of view of understanding, it is divided into six (6) themes, namely the definition of business zakat, period (hawl), nisab, zakat calculation method, adjustment and business status. The findings found that the majority of respondents did not understand the definition of business zakat. Most respondents do not know the nisab and business zakat rate. Meanwhile, only 50% of respondents know about the calculation method of business zakat. Some respondents were confused about the adjustment items. Meanwhile, 100% of respondents agreed that only Muslim shares or shares were taken into account in the calculation of business zakat. Overall, the findings showed that the respondents did not understand the business zakat and its calculation method. Zakat authorities can provide more detailed and specific guidance for corporate companies, including assessment methods suitable for different types of businesses, so that the process of valuation and payment of zakat becomes easier and according to the actual assessment.