CHAPTER 1: INTRODUCTION 1. 1 BACKGROUND OF THE STUDY 1. 1. 1 The Meaning Of Zakat One of the most important principles in Islam is that all things is belong to God, and the wealth is therefore held by human beings in trust. The word zakat means both ‘purification’ and ‘growth’ our possessions are purified by setting aside a proportion for those in need, and like the pruning of plants, this cutting the balances and encourages the new growth. Zakat is a form of giving to those who are less fortunate. It is obligatory upon all Muslims to give 2. % or wealth and assets each year (in access of what it prescribed) to the poor. This is done before the beginning of the month of the Muharram which is the first month in a year. Giving zakat is an act of worship because it is a form of offering thanks to Allah for the material well-being one has acquired. Zakat is a 2. 5% levy on most valuables and savings held for a full year if their total value is more than a basic minimum known as nisab. At present, the nisab is RM 4200 or an equivalent amount of any other currency based on the current price of 85 grams of gold in the market.
Properties which are subject to zakat include cash money in bank and building society accounts, and the released values of bonds, securities and shares in any form if they are purchased as investments. Family house, household furniture, carpets, car, etc. are not subject to zakat. If such a property is being used for the payment of zakat becomes obligatory on every sane and mature Muslim, male or female, whenever there is an economic activity resulting in the net increase in their wealth.
The rate of zakat on each of the above categories is different from one another. The rate of zakat and the amount of nisab can be decided by the Islamic State after taking into consideration the prevailing standard of living and the risks and uncertainties of different modes of productions. Thus the rate of zakat and the amount of nisab are dynamic with a given minimum, but the amount may be changed through the ijma of the ummah. Partials of zakat; | |Zakat Harta | | | |Zakat on wealth comprises several sub-categories, namely zakat on savings, zakat on gold/silver, zakat on farm animal, zakat on fruits and | |plants, zakat on CPF savings and zakat on shares.
Calculations are based on the different types of account, multiple account, and insurance | |(endowment). The following conditions of zakat on wealth make zakat compulsory: | |Nisab (minimum zakatable amount) is reached. (i. e the approximate market value of 86 grams of gold) | |Haul is completed – i. e having possession of the assets for a complete Hijrah year. (1 Hijrah year = 354. days) | | | |Zakat Fitrah | | | |Zakat fitrah is also known as zakat of the body, zakat of Ramadhan and zakat fitri. The period for obligatory payment is between the end of | |Ramadhan and before Hari Raya Aidilfitri. The fitrah rate is based on 2. kg of rice to be given in kind or in forms that is of comparable | |value (based on ijtihad). | | | |Zakat fitrah can be performed at the beginning of Ramadhan, but the period upon which it is obligatory is on the night of Hari Raya and it is| |encouraged to be paid before solat Aidilfitri. If it is paid later than that, the act becomes a sedekah. | In case an Islamic society does not exist or where Muslims live in a non-Islamic society, the local organisations of the Muslims should make arrangements for the collection and the distribution of zakat.
Whenever such arrangement exists, every Muslim is required to pay zakat to this organization and conform to the rates and the amount of nisab decided by the organization. Each Muslim calculates their own zakat individually. For most purposes this involves the payment each year of 2. 5% of one’s capital. Zakat is the amount of money that every adult, mentally stable, free and financially stable Muslim, male and female, has to pay to support specific categories people.
This category of people is defined in Surah At-Taubah versse 60: “The alms are only for the poor and the needy, and those who collect them, and those whose hearts are to be reconciled, and to free the captives and the debtors, and for the cause of Allah, and for the wayfarers; a duty imposed by Allah. Allah is knower, Wise” (The Holy Qur’an) Category of people who are receiving zakat: combined net worth of $1. 9 trillion dollars. If in 2004 these 587 richest people in the world paid zakat, we would have had $47. 5 billion dollars distributed among the poor.
The obligatory Zakat imposed by Islam can easily solve the problems of poverty and starvation in the world. However, in addition to that, Islam greatly encourages Muslims to give extra charity. 1. 1. 2 Zakat Management In Kelantan Zakat is a syariat from Allah S. W. T which being the most important terms in Islam. Zakat is also part of the Islamic economic which ALLAH S. W. T has stated to be the encouragement for the Muslim’s strength because of its ability in solving problems which have been the virus that kill to the birth of Muslim’s civilized and pro-active generations.
However the unconsciousness of Muslims in translating the sophistication in economic sector has caused the perspective of the zakat as an event in the month of Ramadhan. The ignorance towards the wide of zakat fiqh, besides the traditional management also contributing to low respects to zakat function in Muslim community. Understandings aspect to the zakat institution’s function need to be discuss from many point of view including from their ability aspect to strengthen and developing Islamic economic. The ability and successful to adapt the theory to practical will greaten the suitability of Islam for the current country administration.
The responsible to manage the zakat distribution is has been carried out by the Division of Zakat Distribution, Majlis Agama Islam Kelantan (MAIK). Besides that, apart from the zakat collection also distributed by Religion Division especially for Asnaf Muallaf and Fi-Sabilillah through the implemented programmes. Among the implementation programmes for each category of asnaf are; 1. AIDS FOR ASNAF FAKIR/MISKIN • Fixed monthly • Living house and business repairment • Life skill • Emergency • medical and treatment • school education • Yayasan Pengajian Tinggi Sultan Ismail Petra (TYPTSIP) scheme • MAIK’s scholarship scheme Preparation registering at local and board university • Hari raya 2. AIDS FOR ASNAF MUALLAF • Education for new comers (muallaf) • Project maintenance • Non-Muslim Orang Asli’s dakwah • ‘Tarbiah’ activities • Others or festive seasons 3. DISTRIBUTION FOR AMIL • Gift for Zakat Padi collector • Gift for Zakat Fitrah collector • Gift for zakat speecher 4. AIDS FOR ASNAF FISABILILLAH • Islamic teachers and mosque committee management • Funds for mosques • Islamic unit and ‘dakwah’ activities for non-Muslim • Graves maintenance Publishing religious books, pamphlets, Pengasuh magazine • Organizations/Islamic bodies 5. AIDS FOR IBNU SABIL • Traveling fees • Food/drinks on the way of traveling • Temporary accommodation For asnaf who wants to get the aid from MAIK, they must make an application using the applications form that available in many types according to the vary of the programmes. There are 7 different types of application forms: • Borang bantuan bulanan fakir miskin • Borang Bantuan Persekolahan • Borang Bantuan Pemulihan ( Rumah Kediaman dan Perniagaan) • Borang Bantuan Melanjutkan Pelajaran ke Institusi Pengajian Tinggi Tempatan (IPT). Borang Bantuan Melanjutkan Pelajaran ke Luar Negara (Tabung Yayasan Pengajian Tinggi Sultan Ismail Petra). • Borang program Kemahiran Hidup MAIK (Bengkel Kemahiran). Each asnaf who applying must completed the forms with attachment documents needed and supporting document according to the terms and regulations. Instead of the management in distributing the zakat funds, they also held many programmes to increase the public consciousness about the important of paying zakat to MAIK that are: • Organizing a briefing/speech of zakat at the government agencies or private sectors. Distributing pamphlets, brochures, and bulletin to the public. • Participating in government or private exhibitions. • Constitute zakat’s ‘amil’/collector for the convenience of zakat payer to pay zakat. • Generating moving zakat counter at main cities in the whole Kelantan in Ramadhan month and December. • Generating zakat payment scheme through salary deduction. • Evaluation service for all types of zakat. 1. 2 PROBLEM STATEMENT As poverty problem is a universal issue that almost has been stated by societies and mass media, a few researches had been done before that involved the factors causing the poverty.
The factors including their level of education, the sectors and types of jobs that the poor involve and the facilities and convenience of their living area. The assessments of life towards the respondents have shown that there is a sum of poor families and hard-core poor families have satisfied with their standard of living. Since the issue still attracts huge attentions exposure, it seems if the roles of the parties concerned and the steps taken are far from sufficient. Poverty has been seen as the main issue in the country that have to be obliterate in conjunction to produce a developed country.
The poverty is not only occurred to the Malay community and Islamic society but also to other community and religion though in minority groups. In fact, poverty reported has never been decreased as so many families applying for the aids. At the same time, there should be a lot of effort and involvement of many parties in handling this problem from increasing. Islam from the beginning very emphasizing in the effort arranging an ummah towards life quality establishment in a long term. Therefore, zakat institution is one of the institutions in arranging and establishing the ummah’s economic.
So they might be facing so many difficulties especially in Kelantan where have been reported as among the state which have many poor citizen in Malaysia. The aim of this study is to explain how well zakat’s institution especially MAIK to reduce the most critical problem stated by the central government. As Kelantan is administrate by the Islamic state government it is a compulsory to MAIK to produce the most effective way to distribute the zakat’s fund in the right medium. Throughout the effective method, it hopes can contribute to the solving of economics enquiry in this state. 1. 3 OBJECTIVES To determine the management of Pusat Pungutan Zakat throughout Malaysia specifically in Kelantan under Majlis Agama Islam Kelantan (MAIK) management as to prevent the poverty problem. • To determine the rate of zakat payer compared to the number of Muslim in the state of Kelantan spesifcally. • To compare the relationship between poverty rate and style of management of MAIK. • To elaborate the allocation and the total of distribution that MAIK have done every year in the mission to help the poor. • To recognize the aid those have been received by poor citizens in Kelantan in helping their daily life. To recognize the source of the increasing in collection of zakat for every district. 1. 4 SIGNIFICANCE OF STUDIES This research is important to clarify enquiries regarding the way of MAIK managing the zakat to the Muslim. The questions such as how m works towards handling on the issue of poverty of Islamic Kelantanese will be classified after conducting this research. Below are the targets of our significant to each part which is involved: Majlis Agama Islam Kelantan (MAIK) According to this research it recommends to MAIK to establish a istribution’s system which more efficient, impressive and exactly fulfill the syaria’h wants. This can make the increasing of customer’s expectation and perception. Government When there is stable economic managing body and citizens it’s automatically will contribute to a positive and productive government. The whole performance is the measuring of the country establishment economy. Individual As mentioned earlier, it is an obligation for each Muslims to realize their responsibility in helping those in needs no matter through zakat or not.
Instead of giving benefits to such body like MAIK it also helps individuals to build the alerts attitude especially to the wealthy towards the unfortunates. 1. 5 SCOPE OF STUDY The research only done for poverty solving in Kelantan through zakat function and the management. Kelantan chose based on the poverty performance compared to other states in Peninsular Malaysia. Hopefully the finding of this research would provide the consciousness of Muslim community in Kelantan and other organizations/bodies to bring Kelantan’s citizens towards poverty free.
CHAPTER 2: LITERATURE REVIEW 2. 1 INTRODUCTION Zakat, one of the main pillars of Islam’s economic system, has attracted the attention of almost every writer on the subject, who emphasizes its redistributive function, besides emphasizing its educative role in giving the individual the right approach towards society and its needs. Since it is difficult to record these contributions with names, we confine ourselves to a statement of the points made, mentioning only some recent contributors distinguished by their analytical insight. . 2 THE ROLE OF ZAKAT Zakat transfers part of the wealth of the haves to the have-nots, lessening the inequality in the distribution of income and wealth, and counteracting any tendency towards concentration of wealth. In a recent contribution Mabid Mahmud (1974) correlates the distribution of political power and the distribution of wealth. He finds that: • “The degree of association between the distribution of wealth and that of power increases with the size of the political unit measured in terms of the number of voters. That degree of association increases with the degree of monopoly in information media” Zakat discourages hoarding and accumulation of idle wealth. It tries to put the waiting resources back into economic activity as increased capacity, through the investment of such wealth, or as increased demand for consumption. “It helps in pushing every bit of wealth into productive activity by increasing the cost of waiting”, Kahf (1972). This point has been made by several writers including Mahmud Ahmad (1972), Nasir A. Sheikh (1967) and Hasanuzzaman.
Kahf (1974) ascribes a “savings effect” to zakat assuming a desire on the part of the household to maintain its level of wealth intact and a similar urge on the part of the firm to maintain non-decreasing capital. If the rate of return on wealth is 10%, one needs to save 27. 5% of one’s income in order to keep one’s wealth constant. What is significant is that “it makes every individual merge the decision of income allocation with that of savings utilization”. Obviously, Kahf’s “savings effect” assumes a positive return to its utilization through investment. 2. DISTINCTION BETWEEN ZAKAT AND TAX Zakat is not a kind of tax that government levies on the public like other taxes. It is an act of monetary worship which is the test of financial sacrifice and obedience of the believers. Zakat is paid by the believer to seek the pleasure of Allah and thus he derives spiritual benefits. In the payment of traditional taxes an element of reluctance and rancor is underlying. This is so because the prayer is not moved by the conviction that the levy is from Allah Who will recompense him for it. Sometimes such taxes are paid of illegitimate income.
They are spent on vain luxury and ostentation of a few privileged persons of the society. On the other hand the special features of zakat have imported to it a unique character of religious sanctity. The collection and disbursement of zakat money is the responsibility of the government in an Islamic state not because it is a tax but because the Islamic government is responsible for managing and organizing on acts of devotion collectively. 2. 4 DISTINCTION BETWEEN ZAKAT AND ALMS (SADAQAH) Charity is voluntary. It cannot be imposed by law or by the order of the ruler. On the other hand zakat is an ordinance prescribed by the law.
The government must crush those people who refuse to pay zakat. If they persist in making such refusal because they should then be considered as apostates and put to sword. From the financial point of view, zakat was the first regular tax ever imposed in the world. Before the advent of Islam taxes were imposed according to the whims of the rulers. The imposition of such taxes was implemented by the ruler’s need for money to achieve personal ambitions. The burden of taxation used to fall on the shoulders of the poor rather than the rich and very often the taxes were collected from the common people alone.
Islam organized the collection of zakat and prescribed a maximum percentage which may not be exceeded in ordinary circumstances. Zakat was imposed on the rich and middle classes but the poor were exempted. It should be borne in mind that Islam prescribes that the proceeds should be distributed among the poor by the state and not by the rich people. In this sense, zakat is a tax collected and distributed by the state. The public Treasury under Islam is the counterpart of the modern Ministry of Finance which collects the public revenues and distributes them among the various public sectors.
The state supports and looks after those who become needy through inability to earn their living or due to the insufficiency of their means. It cannot be said that the state does so out of charity or that aid is humiliating to the recipients. It should be pointed out that if the circumstances of life in the early years of Islam necessitated that the poor may personally receive zakat in cash or in kind, nothing in the provisions of Islam prescribes that the aforesaid method is the only way for the distributions of zakat.
Therefore, nothing in Islam prevents the use of zakat funds in building hospitals and schools from which people may drive benefit. It may be utilized for the establishment of societies or for the construction of factories which provide permanent employment to many people. The proceeds of zakat may be given orphans or widows are entitled to receive zakat in cash but others may reciev it in the form of employment or social services. Alms are the properties which the rich voluntarily approved and encourage alms-giving.
Alms are supposed to be given in various ways. These may be awarded to supporting parents and the relatives and helping the needy in general. It may also take the form of good deeds. CHAPTER 3: RESEARCH DESIGN AND METHODOLOGY 3. 1 MAIN SOURCE OF DATA Secondary data is collected prior to the research project and was obtained for purpose other than problem at hand. Secondary data are historical and already compiled and require no access to respondents or subjects. Secondary data have three purpose of research project 3. THE ADVANTAGES OF THE DATA The main advantage of secondary data comes from the availability and easily accessible. This is particularly true when electronic retrieval such as internet is used to access digitally stored data. However, there are some disadvantages when using secondary data such as Therefore, it is important for the researcher to evaluate secondary data on those factors before using those data in the current study. Researcher should evaluate the quality of secondary data according to the some limitations and disadvantages.
The evaluation comprises of two forms From the research that has been done, cases that related with zakat usually filed at Majlis Agama Islam Kelantan (MAIK). The staffs have showed to the group a few type of printed data from their system and file stored. Eventually, the recent year’s data which were summary report of zakat collection for year 2004 and 2005 and zakat collection by districts year 2005 were taken. In the meantime, the distribution of zakat data was obtained from MAIK’s report bulletins and brochures.
They were including total zakat distribution year 2003-2005, total zakat distribute for ‘asnaf’ year 2003-2005, total zakat distribution for asnaf fakir/miskin by programmes in 2005, and total monthly zakat receiver by district year 2006. While the poverty data was taken from a research done in 2005 by the lecturer. They were level of poverty obliteration, total of the poorest family by districts, types of occupation of the respondents, poor limit of income for peninsular Malaysia, the category of poverty, and aid receivers by the respondents. 3. 4 ANALYZING DATA
Those gathered were analyzed and expanded into other types of data. Such as the zakat collection by districts year 2005 was analyzed into total monthly zakat collection by district year 2005 data, total zakat collection by type and district for year 2005 data, and monthly collection of ‘zakat padi’ by district year 2005. it was done to make the data more obvious and detail to relate it with distribution and poverty data. The research only focused on ‘zakat padi’, ‘zakat fitrah’, and ‘zakat harta’ while zakat harta was divided into a few more types of zakat as in MAIK system.
Furthermore, research was looking into interpreting distribution. Data chose was the most complete for whole one year data as other data printed were mostly in a half year. It was quite difficult to look for the information about zakat receiver because MAIK’s system, their data will be terminated after a 3 months. Thus, as conclusion research about them was made base on their occupation, and district they live. Research also taking other research data about poverty in Kelantan. Also highlighting through poverty obliteration in Malaysia.
Malaysia has 12 states and 2 provinces with respective showed changing performance every year. Overall, a few states seems have a positive change while different with Kelantan, the poverty rate found did not change and it always at the first rank throughout the years data taken. CHAPTER 4: ANALYSIS and INTERPRETATION of DATA 4. 1: THE COLLECTION DATA 4. 1. 1: Summary Report of Zakat Collection Year 2004 Table 4. 1: Summary Report of Zakat Collection Year 2004 |TYPE OF ZAKAT |AMOUNT(RM) PERCENTAGE (%) | | | | | |ZAKAT PADI |439,783. 03 |1. 96 | |ZAKAT FITRAH |4,240,888. 20 |18. 90 | |ZH- ZAKAT WANG SIMPANAN |1,880,607. 8 | | | | | | | | | | | | |78. 91 | |ZH- ZAKAT PENDAPATAN |7,049,773. 1 | | |ZH- ZAKAT SAHAM |77,142. 31 | | |ZH- ZAKAT PERNIAGAAN |4,071,988. 41 | | |ZH- ZAKAT EMAS/PERAK |22,878. 50 | | |ZH- ZAKAT HARTA |4,555,918. 6 | | |ZH- ZAKAT QADHA |46,991. 50 | | |ZH- ZAKAT PERTANIAN |2,380. 00 | | |CARRY FORWARD BALANCE |52,580. 00 |0. 23 | |TOTAL |22,440,931. 30 |100. 00 |
From the above table, it shows that the highest percentage for zakat collection in year 2004 is 78. 91% that comes from zakat harta. Zakat harta is the sum of a few different types of zakat collection which are zakat wang simpanan, zakat pendapatan, zakat saham, zakat perniagaan, zakat emas/perak, zakat harta and zakat qadha. The lowest percentage for zakat collection in year 2004 is about 0. 23% from carry forward balance with amount RM 2580. 00. Zakat Padi is taking about 1. 96% from total percentage of zakat collection in year 2004. The percentage lower than Zakat Fitrah’s percentage which is 18. 0%. 4. 1. 2: Summary Report of Zakat Collection Year 2005 Table 4. 2: Summary Report of Zakat Collection Year 2005 |TYPE OF ZAKAT |AMOUNT(RM) |PERCENTAGE (%) | | | | | |ZAKAT PADI |449884. 79 |1. 53 | |ZAKAT FITRAH |4731061. 0 |16. 11 | |ZH- ZAKAT WANG SIMPANAN |2198927. 02 | | | | | | | | | | | | |82. 5 | |ZH- ZAKAT PENDAPATAN |943089. 37 | | |ZH- ZAKAT SAHAM |67784. 14 | | |ZH- ZAKAT PERNIAGAAN |7579739. 44 | | |ZH- ZAKAT EMAS/PERAK |15108. 0 | | |ZH- ZAKAT HARTA |4854499. 31 | | |ZH- ZAKAT QADHA |39594. 00 | | |ZH- ZAKAT PERTANIAN |2100. 00 | | |CARRY FORWARD BALANCE |3363. 49 |0. 1 | |TOTAL |29372551. 46 |100. 00 | From the above table, it shows that the highest percentage of zakat collection in year 2005 is 82. 35% that comes from zakat harta. Zakat Harta is similar as in 2004 but increaseabout 3. 44% from 2004. This is because the economic’s condition in year 2005 is stable than year 2004 and many consultancies and business has developed in year 2005. The lowest percentage for zakat collection in year 2005 is 0. 1% from carry forward balance with amount RM3363. 49. Zakat Fitrah is taking about 16. 11% from total percentage of zakat collection year 2005 4. 1. 3: Total of Zakat Collection Year 1992 To 2005 Table 4. 3: Zakat Collection from Year 1992 To 2005 |YEAR |ZAKAT PADI |ZAKAT FITRAH |ZAKAT HARTA |TOTAL YEAR | |1992 |473,910. 46 |1,754,484. 00 |3,188,205. 84 |5,416,600. 00 | |1993 |473,910. 6 |1,974,236. 20 |4,365,262. 77 |6,770,603. 65 | |1994 |452,725. 72 |2,038,630. 00 |4,976,252. 20 |7,467,607. 92 | |1995 |505,683. 14 |2,226,293. 80 |5,755,273. 71 |8,487,250. 65 | |1996 |531,536. 00 |2,439,010. 00 |6,425,949. 00 |9,396,495. 00 | |1997 |531,536. 0 |2,758,467. 00 |7,834,851. 51 |11,171,432. 13 | |1998 |583,447. 38 |2,941,224. 60 |6,922,498. 78 |10,447,170. 76 | |1999 |520,437. 22 |3,340,083. 80 |5,672,566. 88 |9,533,087. 90 | |2000 |592,627. 55 |3,909,833. 40 |11,172,460. 95 |15,674,921. 0 | |2001 |531,346. 65 |6,040,174. 00 |10,011,437. 54 |16,582,958. 19 | |2002 |381,780. 81 |4,872,146. 90 |11,624,250. 66 |16,878,177. 66 | |2003 |345,000. 81 |4,262,205. 00 |13,864,432. 19 |18,471,638. 00 | |2004 |442,163. 03 |4,240,888. 20 |17,757,880. 7 |22,440,931. 30 | |2005 |449,884. 79 |4,731,061. 00 |15,700,842. 18 |29,372,551. 46 | |TOTAL |6,815,990. 02 |47,528,737. 9 |125,272,164. 28 | | Figure 4. 1: Zakat Collection Of Year 1992- 2005 [pic] Zakat Collection from Year 1992 to 2005 shows unbalanced increasing and decreasing collection. Zakat Padi for instance, increasing through 1992 till 2002 before it falls to RM 381,780. 1 compared to the year before, 2001; RM 531,346. 65. While Zakat Fitrah also in the same conditions; increasing through the year 1992 to 2001 then it decreased in 2002, RM 4,872,146. 90 after achieving RM 6,040,174. 00 in 2001. Meantime, Zakat Harta is the most unbalanced condition showing by both figures. Conclude roughly, Zakat Harta is the biggest contributor to the collection of zakat, following by Zakat Fitrah and the lowest is Zakat Padi. The highest total amount for the 3 types of zakat is in the year 2005 while the lowest total amount of collection is in the year 1992.
As a conclusion, the total is increasing year to year though there have been a little decreasing in 1998 and 1999. This is perhaps the consciousness to pay zakat among Muslims in zakat is increasing year to year according to many programmes held by MAIK to increase the consciousness to pay zakat. 4. 1. 4: Total Zakat Collection By Type And District For Year 2005 4. 1. 4. 1: Zakat Padi collection Table 4. 4: Zakat Collection for Zakat Padi Year 2005 |DISTRICT |ZAKAT PADI (RM) |PERCENTAGE % | |BACHOK |17,071. 0 |22. 18 | |JELI |- |- | |KOTA BHARU |38,012. 30 |49. 40 | |KUALA KRAI |250. 00 |0. 32 | |MACHANG |3,140. 00 |4. 8 | |PASIR MAS |4,088. 00 |5. 31 | |PASIR PUTEH |118,57. 30 |15. 41 | |TANAH MERAH |910. 00 |1. 18 | |TUMPAT |1,622. 00 |2. 11 | |GUA MUSANG |- – | |TOTAL |76,950. 80 |100. 00 | Figure 4. 2: Graph of the Percentage of ‘Zakat Padi’ Collection By District Year 2005 Analyzing the figure and table for Zakat Padi’s collection year 2005 show that the highest percentage of the collecting is 49. 40% comes from Kota Bharu and the amount is about RM 38,012. 30. Most of the factor is because the district of Kota Bharu has many areas for paddy planting or called paddy field. There are 2 districts which are not contributing any collection for Zakat Padi.
The districts are Jeli and Gua Musang. Gua Musang and Jeli are very well-known have many forests and mountain which is not suitable to plant paddy at the hilly area. The lowest percentage of Zakat Padi collection is 0. 32% with amount RM250 that from Kuala Krai. Total amount for the whole year is RM 76,950. 80. 4. 1. 4. 2: Zakat Harta collection Table 4. 5: Zakat Collection for Zakat Harta Year 2005 |DISTRICT |ZAKAT HARTA (RM) |PERCENTAGE % | |BACHOK |32,055. 0 |3. 80 | |JELI |4,282. 50 |0. 51 | |KOTA BHARU |663,655. 44 |78. 64 | |KUALA KRAI |2,800. 00 |0. 33 | |MACHANG |5,600. 00 |0. 66 |PASIR MAS |36,014. 00 |4. 27 | |PASIR PUTEH |16,834. 00 |1. 99 | |TANAH MERAH |9,902. 30 |1. 17 | |TUMPAT |65,582. 00 |7. 77 | |GUA MUSANG |7,170. 0 |0. 85 | |TOTAL |843,895. 24 |100. 00 | Figure 4. 3: Graph of the Percentage of ‘Zakat Harta’ Collection By District Year 2005 The graph and table for Zakat Harta’s collection year 2005 show that the highest collection is RM 663,655. 44. The percentage of this collecting is 78. 64% comes from Kota Bharu. This is because it is the district where the central for job opportunity is located in Negeri Kelantan.
Thus, it means that there are many company build here and it has giving a chance of residence here to work and collecting property. The lowest collecting of Zakat Harta is about RM 2,800. 00 with the percentage Bout 0. 33% of the entire total comes from Kuala Krai. The factor perhaps the districts is located at the rural area thus it does not give many opportunity for the community for a high salary job and collecting more property. The net total for this type of zakat’s collecting is RM 843,895. 24 4. 1. 4. 3: Zakat Wang Simpanan collection Table 4. 6: Zakat Collection for Zakat Wang Simpanan Year 2005 DISTRICT |ZAKAT WANG SIMPANAN (RM) |PERCENTAGE % | |BACHOK |36,005. 75 |5. 54 | |JELI |20,155. 00 |3. 10 | |KOTA BHARU |399,899. 78 |61. 48 | |KUALA KRAI |16,433. 00 |2. 3 | |MACHANG |35,125. 60 |5. 40 | |PASIR MAS |56,263. 40 |8. 65 | |PASIR PUTEH |16,203. 00 |2. 50 | |TANAH MERAH |29,197. 00 |4. 49 | |TUMPAT |24,030. 0 |3. 70 | |GUA MUSANG |17,183. 20 |2. 64 | |TOTAL |650,495. 73 |100. 00 | Figure 4. 4: Graph of the Percentage Of ‘Zakat Wang Simpanan’ Collection By District Year 2005 From the table, we can conclude that the total amount of Zakat Wang Simpanan’s collection is about RM 650,495. 73. The highest amount of the collection is RM 399,899. 8 with percentage about 61. 48% is comes from Kota Bharu district. As many of the residents of Kota Bharu are working so they tend to have different savings account. Since most of the professional workers, wealthy, entrepreneurs of Negeri Kelantan are located in this district, the possibility for them to have a lot of money in the bank and many kind of savings account is high. This directly shows why is the collection is high. The lowest amount of the total collecting is about RM 16, 203. 00. This amount is not far different from the second lowest total which is RM 16,433. 00.
The districts are Pasir Puteh and Kuala Krai respectively. 4. 1. 4. 4: Zakat Pendapatan collection Table 4. 7: Zakat Collection for Zakat Pendapatan Year 2005 |DISTRICT |ZAKAT PENDAPATAN (RM) |PERCENTAGE % | |BACHOK |40,914. 70 |1. 77 | |JELI |39,480. 00 |1. 71 | |KOTA BHARU |2,006,246. 19 |86. 9 | |KUALA KRAI |28,400. 00 |1. 23 | |MACHANG |31,777. 04 |1. 37 | |PASIR MAS |52,891. 00 |2. 29 | |PASIR PUTEH |43,471. 00 |1. 88 | |TANAH MERAH |27,605. 0 |1. 19 | |TUMPAT |29,489. 80 |1. 28 | |GUA MUSANG |11,339. 30 |0. 49 | |TOTAL |2,311,614. 03 |100. 00 | Figure 4. 5: Graph of the Percentage Of ‘Zakat Pendapatan’ Collection By District Year 2005
The figures for Zakat Pendapatan’s total collection and the percentage of 2005 have shown that the highest collection is RM 2,006,246. 19 which is from Kota Bharu with the percentage 86. 79%. We can see that the residence of Kota Bharu receive high salary per month that many of them can pay zakat highly compared to other districts for Zakat Pendapatan. The lowest collection for Zakat Pendapatan is RM 11,339. 30 with percentage 0. 49% comes from Gua Musang. This is because Gua Musang is rural area and it has many villages so the job opportunity is not as many as in Kota Bharu which is a town area.
In the meantime, though Gua Musang is the lowest total of the collection, we can see that the scattered is stable with other districts except Kota Bharu. We can simplify that Kota Bharu is the only urban area in Negeri Kelantan. As an urban area, it consists of many job opportunities to develop the districts. 4. 1. 4. 5: Zakat Perniagaan collection Table 4. 8: Zakat Collection for Zakat Perniagaan Year 2005 |DISTRICT |ZAKAT PERNIAGAAN (RM) |PERCENTAGE % | |BACHOK |11,325. 00 |0. 5 | |JELI |24,138. 00 |1. 81 | |KOTA BHARU |1,085,728. 34 |81. 45 | |KUALA KRAI |3,400. 00 |0. 26 | |MACHANG |56,802. 00 |4. 26 | |PASIR MAS |67,294. 71 |5. 5 | |PASIR PUTEH |26,617. 50 |2. 00 | |TANAH MERAH |11,795. 00 |0. 88 | |TUMPAT |41,105. 00 |3. 08 | |GUA MUSANG |4,830. 00 |0. 36 | |TOTAL |1,333,035. 55 |100. 00 |
Figure 4. 6: Graph of the Percentage of ‘Zakat Perniagaan’ Collection By District Year 2005 Both figures of Zakat Perniagaan’s collection show that the total highest collection is RM 1,085,728. 34 with percentage 81. 45% comes from Kota Bharu. The factor is mainly about the process of developing this district in business field as the capital city of Kelantan. As it develops, there are many entrepreneurs in this district. Comparing the other districts like Pasir Mas, Machang and Tumpat, there is a far range on their total to the rest districts which their total collection achieved below than RM 25,000. 0 in average rather than those 4 districts. The factor is because that the districts are located near the city of Kota Bharu so they also compete in business. The lowest collection for Zakat Perniagaan is in Kuala Krai with the amount RM 3,400. 00 and 0. 26% in percentage. The location of Kuala Krai which is far from city and one of the rural areas is the main factor for the less collection. Thus, there are not many companies build there. Just certain of them are involving into small business which does not gives much profits. 4. 1. 4. 6: Zakat Saham collection Table 4. : Zakat Collection for Zakat Saham Year 2005 |DISTRICT |ZAKAT SAHAM (RM) |PERCENTAGE % | |BACHOK |2,630. 49 |17. 42 | |JELI |- |0. 00 | |KOTA BHARU |8,311. 00 |55. 03 | |KUALA KRAI |110. 00 |0. 3 | |MACHANG |- |0. 00 | |PASIR MAS |3,750. 00 |24. 83 | |PASIR PUTEH |- |0. 00 | |TANAH MERAH |100. 00 |0. 66 | |TUMPAT |- |0. 0 | |GUA MUSANG |200. 00 |1. 32 | |TOTAL |15,101. 49 |100. 00 | Figure 4. 7: Graph of the Percentage of ‘Zakat Saham’ Collection By District Year 2005 Figures of Zakat Saham show that Kota Bharu still contributes to the highest of zakat’s collecting with amount RM 8,311. 00 and 55. 03% percentage. The main factor is because the existing of many big firms and companies contribute many of investor in Kota Bharu.
Meanwhile, the total collection of Zakat Saham is rather big different than total collection of Zakat Perniagaan though both come from the same field. Despite many businesses in the district, not all the type of business can involve in investment. So the investment is not as many as businesses that exist. However, there are some districts which are not contributing any amount of the collection in Zakat Saham in the whole year. The districts are Tumpat, Jeli, Machang, and Pasir Puteh. We can conclude that for example in Tumpat district where the highest district of poverty is located as claimed by the statistics.
Then, Jeli have many ‘felda’ areas so fewer businesses build in Jeli. 4. 1. 4. 7: Zakat Qadha collection Table 4. 10: Zakat Collection for Zakat Qadha Year 2005 |DISTRICT |ZAKAT QADHA (RM) |PERCENTAGE (%) | |BACHOK |- |- | |JELI |- |- | |KOTA BHARU |3202. 00 |26. 0 | |KUALA KRAI |110. 00 |0. 91 | |MACHANG |1,000. 00 |8. 24 | |PASIR MAS |5,813. 00 |47. 92 | |PASIR PUTEH |693. 00 |5. 71 | |TANAH MERAH |1,150. 00 |9. 8 | |TUMPAT |- |- | |GUA MUSANG |163. 00 |1. 34 | |TOTAL |12,131. 00 |100. 00 | Figure 4. 8 Graph of the Percentage of ‘Zakat Qadha’ Collection By District Year 2005 The above table shows that highest collection is Pasir Mas district which amount RM 5,813. 0 with percentage, 47. 92%. The second highest is come from Kota Bharu district with total RM 3202. 00 and the percentage, 26. 40%. There are 3 districts do not contribute to any amount of Zakat Qadha collection. They are Bachok, Jeli, and Tumpat Kuala Krai is the lowest total of collection for this type of zakat. The amount for the whole year is only RM110. 00 and percentage is below than 1% (0. 91%) of sum of the year. Zakat Qadha is a type of zakat which an individual paying this zakat as they don’t make it at previous year. Overall, net total of the collection for 2005 is RM 12,131. 0 4. 1. 4. 8: Zakat Emas/Perak collection Table 4. 11: Zakat Collection for Zakat Emas/Perak Year 2005 |DISTRICT |ZAKAT EMAS/PERAK (RM) |PERCENTAGE (%) | |BACHOK |807. 30 |21. 61 | |JELI |- |- | |KOTA BHARU |2,151. 00 |57. 7 | |KUALA KRAI |- |- | |MACHANG |100. 00 |2. 68 | |PASIR MAS |250. 00 |6. 69 | |PASIR PUTEH |- |- | |TANAH MERAH |127. 70 |3. 2 | |TUMPAT |300. 00 |8. 03 | |GUA MUSANG |- |- | |TOTAL |3,736. 00 |100. 00 | Figure 4. 9: Graph of the Percentage of ‘Zakat Emas/Perak’ Collection By District Year 2005 Zakat Emas/Perak is a zakat collected for those who have goods that related to gold and silver such as merchandise and jewelry.
The regulations are who have kept in the inventory for a full one year and the value is more than the determined rate called ‘nisab’. Both figures above state that the highest collection is in Kota Bharu amount to RM 2,151. 00. Kota Bharu is the only city in Kelantan so we can conclude that there are many rich people including entrepreneurs who are interested collecting this type of goods living here instead of other district. Furthermore, a business like jewelry is more develop in this district. Thus, it is not impossible why the collecting is the highest here. 4. 1. 4. 9: Zakat Fitrah collection Table 4. 2: Zakat Collection for Zakat Fitrah Year 2005 |DISTRICT |ZAKAT FITRAH (RM) |PERCENTAGE % | |BACHOK |166,958. 10 |9. 10 | |JELI |83,429. 70 |4. 55 | |KOTA BHARU |585,573. 90 |31. 93 | |KUALA KRAI |103,757. 0 |5. 66 | |MACHANG |94,352. 40 |5. 14 | |PASIR MAS |216,408. 90 |11. 80 | |PASIR PUTEH |129,997. 30 |7. 09 | |TANAH MERAH |164,650. 40 |8. 8 | |TUMPAT |196,950. 10 |10. 74 | |GUA MUSANG |91,828. 60 |5. 01 | |TOTAL |1,833,906. 30 |100. 00 | Figure 4. 10: Graph of the Percentage of ‘Zakat Fitrah’ Collection By District Year 2005 Zakat Fitrah is a type of zakat which only will be collected for a certain period of time.
This type of zakat only will be paid in the Ramadhan as following the Islamic calendar. The table above have shows that the average rate of collection is higher than other type of zakat collecting. The terms that every Muslim is compulsory to pay this zakat must be take note. Kota Bharu is still the highest collection in zakat collection with amount RM 585,573. 90. The percentage is more than quarter; 31. 93%. While Bachok has the lowest in Zakat Fitrah’s collection with percentage is 9. 10%. As Kota Bharu is the capital city for Negeri Kelantan, most of the economic activities are situated in this district.
It means, this city has more residence than other districts thus this make it as one of the factor the collection of Zakat Fitrah is rather far higher than other places. 4. 1. 5: Data Monthly Collection By Districts At Kelantan In 2005 4. 1. 5. 1: January’s collection Table 4. 13: Total Zakat Collection In January 2005 |DISTRICT CODE |ZAKAT PADI(RM) |ZAKAT HARTA(RM) | |BACHOK |200. 00 |- | |JELI |- |500. 0 | |KOTA BHARU |507. 00 |53,665. 00 | |KUALA KRAI |- |- | |MACHANG |- |- | |PASIR MAS |261. 00 |3,300. 00 | |PASIR PUTEH |- |4,350. 0 | |TANAH MERAH |- |1,425. 00 | |TUMPAT |522. 00 |- | |GUA MUSANG |- |- | |TOTAL |1,490. 00 |63,240. 00 | Figure 4. 11: Graph Of Total Zakat Collection In January 2005 From the table and the graph, we can see that the highest collection of Zakat Harta is from Kota Bharu.
This is because of society of the people living in the area are more educated and professional. While, there were no collections in Zakat Padi and Zakat Harta for Kuala Krai, Machang and Gua Musang. It is a factor that the area is less develops than other districts. 4. 1. 5. 2: February’s collection Table 4. 14: Total Zakat Collection In February 2005 |DISTRICT CODE |ZAKAT PADI(RM) |ZAKAT HARTA(RM) | |BACHOK |- |7,350. 00 | |JELI |- |500. 0 | |KOTA BHARU |2,030. 00 |15,900. 00 | |KUALA KRAI |- |- | |MACHANG |- |- | |PASIR MAS |- |- | |PASIR PUTEH |- |800. 0 | |TANAH MERAH |- |625. 00 | |TUMPAT |260. 00 |- | |GUA MUSANG |- |- | |TOTAL |2,290. 00 |25,1175. 00 | Figure 4. 12: Graph Of Total Zakat Collection In February 2005 From the table, we can see that the highest collection of Zakat Padi is from Kota Bharu.
In the meantime, the highest collection of Zakat Harta also from the district. 4. 1. 5. 3: March’s collection Table 4. 15: Total Zakat Collection In March 2005 |DISTRICT CODE |ZAKAT PADI(RM) |ZAKAT HARTA(RM) | |BACHOK |161. 20 |300. 00 | |JELI |- |500. 00 | |KOTA BHARU |- |11,125. 0 | |KUALA KRAI |- |- | |MACHANG |- |300. 00 | |PASIR MAS |- |16,600. 00 | |PASIR PUTEH |- |- | |TANAH MERAH |910. 0 |- | |TUMPAT |- |2,000. 00 | |GUA MUSANG |- |- | |TOTAL |1,071. 20 |30,825. 00 | Figure 4. 13: Graph Of Total Zakat Collection In March 2005 The above table shows that total collection of Zakat Harta higher than Zakat Padi.
This is because this month the growth of paddy is less since the weather is almost rain for the whole month and perhaps because of insects attack factor. 4. 1. 5. 4: April’s collection Table 4. 16: Total Zakat Collection In April 2005 |DISTRICT CODE |ZAKAT PADI(RM) |ZAKAT HARTA(RM) | |BACHOK |- |- | |JELI |- |1,645. 0 | |KOTA BHARU |- |7,659. 00 | |KUALA KRAI |- |- | |MACHANG |740. 00 |- | |PASIR MAS |- |965. 00 | |PASIR PUTEH |3,000. 0 |- | |TANAH MERAH |- |- | |TUMPAT |- |- | |GUA MUSANG |- |- | |TOTAL |3,740. 00 |10,269. 0 | Figure 4. 14: Graph Of Total Zakat Collection In April 2005 From the above table shows that total of Zakat Harta’s collection in Kota Bharu is far different from Jeli and Pasir Mas which also have the collection of Zakat Harta. One of the factors is Kota Bharu is the only town area in Kelantan so it may contains many rich people. Only in Machang and Pasir Puteh pay the Zakat Padi. Maybe other districts are not suitable for paddy to grow in this month. . 1. 5. 5: May’s collection Table 4. 17: Total Zakat Collection In May 2005 |DISTRICT CODE |ZAKAT PADI(RM) |ZAKAT HARTA(RM) | |BACHOK |4,170. 00 |400. 00 | |JELI |- |- | |KOTA BHARU |6,491. 0 |12,845. 00 | |KUALA KRAI |- |- | |MACHANG |2,300. 00 |- | |PASIR MAS |- |- | |PASIR PUTEH |5,079. 0 |- | |TANAH MERAH |- |- | |TUMPAT |- |- | |GUA MUSANG |- |- | |TOTAL |18,040. 60 |13,245. 00 |
Figure 4. 15: Graph Of Total Zakat Collection In May 2005 This table shows that there is no collection of zakat either Zakat Padi or Zakat Harta in Gua Musang, Tumpat,Tanah Merah, Pasir Mas, and Jeli. While the collection of Zakat Padi is actually increasing rapidly in this month through collection by other districs. For the 5 districts mentioned before, the locations are in the rural areas so the consciousness to pay zakat is less. 4. 1. 5. 6: June’s collection Table 4. 18: Total Zakat Collection In June 2005 DISTRICT CODE |ZAKAT PADI(RM) |ZAKAT HARTA(RM) | |BACHO