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Kursus Elektif Fakulti / Faculty Elective Courses

IIM4010 Undang-Undang Zakat dan Baitulmal / Laws of Zakat and Baitulmal

Kredit / Credit : 3
Prasyarat Kursus / Course : Tiada / None
Pre-requisite(s)
Bahasa Pengantar / Medium : Bahasa Melayu / Malay Language
of Instruction

Hasil Pembelajaran Kursus / Learning Outcomes
Pada akhir kursus ini, pelajar dapat: atau setelah menamatkan kursus ini, pelajar berupaya untuk:
At the end of the course, students are able to:

1 Menjelaskan konsep dan prinsip-prinsip dasar mengenai zakat dan baitulmal mengikut
hukum syarak.
Explaining the basic concepts and principles regarding zakat and baitulmal according to
syarak law.
2 Mengenalpasti undang-undang zakat dan baitulmal yang terpakai di Malaysia.
Identify the zakat and baitulmal laws that apply in Malaysia.
3 Menganalisis isu-isu perundangan berbangkit dalam zakat dan baitulmal.
Analyze legal issues arising in zakat and baitulmal.
Sinopsis Kandungan Kursus / Synopsis of Course Content
Kursus ini bertujuan memberi penerangan terhadap bidang kuasa pentadbiran institusi-institusi yang
terlibat dalam pentadbiran dan pengurusan zakat dan baitulmal di Negara ini, Kupasan turut dibuat
kepada undang-undang yang terpakai bagi kedua-duanya serta kuasa pungutan dan agihan zakat.
Perbincangan juga akan merangkumi perkara berkaitan dengan sistem pungutan dan pembayaran
zakat berasaskan pendekatan kontemporari di Malaysia. Isu penguatkuasaan undang-undang zakat,
agihan zakat kepada orang bukan Islam, pengenaan zakat kepada orang kurang upaya (OKU) dan
persoalan rebet turut diketengahkan. Perbincangan mengenai pengenaan zakat kepada beberapa
harta kontempori seperti caruman Kumpulan Wang Simpanan Pekerja (KWSP), zakat
gaji/pendapatan serta lainnya akan disentuh. Perspektif zakat dan Baitulmal mengikut perundangan
Islam turut dimasukkan bersama.

This course contains information relating to the jurisdiction of the relevant institutions governing the
administration and management of zakat and baitulmal in Malaysia. The applicable laws and power
of collection and distribution of the properties besides matters relating to the contemporary practice
of the zakat collection and its payment system are also discussed. In addition, issues on the
enforcement of the law, distribution of zakat to non-Muslims, imposition of zakat to incapacited people
and tax incentives involving rebate are also included. The imposition of zakat to some contemporary
assets, for example the savings of the Employees' Provident Fund (EPF), zakat on income and others
will also be discussed. The Islamic law of zakat and baitulmal is also included.

Kaedah Pentaksiran / Assessment Methods
Pentaksiran Berterusan / Continuous : 40%
Assessment
Peperiksaan Akhir / Final Examination : 60%

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