Managing Zakat Through the Wakalah Zakat System:  Insights from the Perspective of the Zakat Collection Centre - Islamic Religious Council of the Federal Territory (PPZ–MAIWP)

Noor Aqilah Mohd Hussin; Nurul’ain Mohd; Mastura Razali; Noraini Saro; Nur Shahidatul Akmar Mahyedin

doi:10.33102/jmifr.577

Authors

Noor Aqilah Mohd Hussin Academy of Contemporary Islamic Studies, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia.
Nurul’ain Mohd Academy of Contemporary Islamic Studies, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia. https://orcid.org/0000-0003-4853-6229
Mastura Razali Academy of Contemporary Islamic Studies, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia. https://orcid.org/0000-0002-2935-5329
Noraini Saro Faculty Education and Humanities, UNITAR International University, Tierra Crest, Jalan SS6/3, Kelana Jaya, 47301 Petaling Jaya, Selangor, Malaysia. https://orcid.org/0009-0004-6409-1244
Nur Shahidatul Akmar Mahyedin Academy of Contemporary Islamic Studies, Universiti Teknologi MARA, Melaka Branch, Alor Gajah Campus, KM 26, Jalan Lendu, 78000 Alor Gajah, Melaka, Malaysia.

DOI:

https://doi.org/10.33102/jmifr.577

Keywords:

Zakat, zakat refund, Pusat Pungutan Zakat, wakalah zakat, wakalah.

Abstract

Malaysia has developed a zakat system that allows for collection and distribution beyond private institutions or groups involved in zakat collection and zakat distribution. Since the Malaysian zakat system is often regarded as sophisticated, it is frequently used as a benchmark to learn from. In zakat management, the wakalah concept is used in relation to the zakat return policy. This policy is a program where zakat institutions give zakat payers the authority to self-distribute zakat funds to qualified asnaf groups through the return of a specific amount of zakat funds paid in accordance with the established conditions. This study aims to explain the implementation of zakat wakalah at PPZ–MAIWP. A semi-structured interview was conducted to collect relevant data from subject-matter expert. The collected data were analysed with a focus on the identified themes. The findings indicate a transition in wakalah zakat at PPZ–MAIWP from a manual process to a more sophisticated and systematic one, facilitated by an established system. This study is significant for zakat institutions, academics and zakat payers as it enhances their understanding of the application of zakat wakalah.

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