Di Malaysia hanya hasil tanaman padi diwajibkan zakat. Menurut Manual
Pengurusan Pengiraan Zakat yang diterbitkan oleh Jabatan Wakaf, Zakat dan Haji
(JAWHAR), zakat padi dikenakan pada kadar sepuluh peratus daripada hasil bersih apabila
cukup nisab iaitu lima awsuq. Kaedah taksiran zakat padi berdasarkan hasil kasar dikatakan
tidak menjamin keadilan sosial dalam kalangan usahawan padi kerana kos yang tinggi
diperlukan bagi penanaman padi secara komersial. Situasi di Kelantan, Mesyuarat Jemaah
Ulama’ Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) memutuskan zakat
padi yang diusahakan oleh agensi kerajaan secara estet ditaksir berasaskan hasil bersih
setelah ditolak semua kos tanaman yang terlibat. Sebaliknya zakat padi yang diusahakan
secara individu ditaksir berasaskan hasil kasar tanpa ditolak kos tanaman. Mengapakah
berlakunya perbezaan tersebut? Oleh itu, kajian ini secara khususnya mempunyai tiga
objektif. Pertama; mengenal pasti dan menganalisis kaedah taksiran zakat padi yang
diamalkan oleh semua negeri di Malaysia. Kedua; menganalisis kaedah taksiran zakat padi
dalam kalangan usahawan padi di kawasan Lembaga Kemajuan Pertanian Kemubu (KADA)
terhadap kos tanaman dan kos sara hidup. Ketiga; mencadangkan kaedah alternatif taksiran
zakat padi yang diusahakan secara komersial oleh usahawan padi khususnya di Kelantan.
In Malaysia, only the paddy crop is compulsory for zakat. According to the Manual
of Management and Calculation of Zakat published by the Department of Wakaf, Zakat and
Hajj (JAWHAR), zakat is levied at the rate of ten per cent of net revenues after meeting the
minimun five awsuq. Conventional methods of paddy zakat estimation that is based on Gross
revenue does not guarantee social justice among paddy planter due to the high cost needed
for commercial paddy cultivation. For Kelantan, Committee Meeting of Jemaah Ulama’
Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) decided that zakat of paddy
planted by goverment agencies in the estate form is assessed based on the net revenue after
deducting all the costs involved. On the other hand, the zakat of paddy plantes by individual
farmers is assessed based on the gross revenue without deduction for the cost of planting.
Why are the differences? Therefore, this study has three objectives. First, to identify and
analyze the assessment methods for zakat of paddy practiced by the states in Malaysia.
Second to analyze the assessment methods for zakat of paddy among paddy planter in
Kemubu Agricultural Development Authority (KADA) on the cost of planting and the cost
of living. Third, to propose alternative methods of assessment of zakat for paddy planted by
commercial entrepreneurs, especially in Kelantan
