Cadangan Penyetaraan Ukuran Nisab Zakat Emas Perhiasan di Malaysia

Proposed Standardization in Calculation of Zakat Nisab on Gold Jewellery in Malaysia

Abstract

Zakat on gold is either in the form of savings or jewellery is one of the obligatory zakat types. However, due to the fact that gold prices differ among states causing zakat rate on gold jewellery to differ. Even this distinction is not only due to the difference in gold prices, but also in the measurement of the rate of nisab for gold jewellery practiced by some states in Malaysia. There are some states that take into account the value of urf while the rest not in measuring the nisab of gold jewellery. Hence, this paper attempts to analyze the effect of the difference in selected states i.e. Penang, Selangor, Pahang and Melaka. The study found that states that use value of urf in calculating the nisab on gold jewellery will imposed lower rate of zakat, compared to other states that did not use value of urf in their method for calculation. The study also suggests standardization of calculation zakat on gold jewellery charged throughout the state in order to make the collection of zakat on gold jewellery run smoothly and at the same time, can avoid the zakat on gold being paid in a state which is not residing place of residence.

Abstrak

Zakat terhadap emas sama ada dalam bentuk simpanan atau perhiasan merupakan salah satu daripada jenis-jenis zakat yang diwajibkan. Namun disebabkan harga emas yang  lazimnya sedikit berbeza mengikut negeri, kadar zakat terhadap emas perhiasan juga didapati berbeza nilainya. Bahkan perbezaan ini bukan sahaja disebabkan perbezaan harga emas semasa bahkan kaedah pengukuran kadar nisab zakat emas perhiasan yang berbeza diamalkan di sebahagian negeri-negeri di Malaysia. Terdapat negeri yang mengambil kira nilai uruf emas perhiasan dalam menentukan nisab emas perhiasan manakala yang lainnya tidak mengambil kira nilai uruf.  Justeru, kertas ini cuba menganalisis kesan perbezaan pengukuran ini di beberapa negeri terpilih seperti Pulau Pinang, Selangor, Pahang dan Melaka. Kajian mendapati bagi negeri yang mengambil kira nilai uruf dalam pengiraan nisab zakat emas perhiasan, kadar zakat yang dikenakan adalah lebih rendah berbanding negeri yang tidak mengambil kira uruf. Kajian ini juga mencadangkan penyetaraan kiraan zakat emas perhiasan dibuat di seluruh negeri bagi melancarkan kutipan zakat emas perhiasan serta mengelakkan zakat emas perhiasan dibayar di negeri yang bukan tempat pembayar bermastautin