ISSN 2394-5125
 

Research Article 


FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT

Wan Anisah Endut, Ahmad Othman*, Suraya Ismail, Ahmad Azrin Adnan.

Abstract
The main purpose of this paper is to examine the financial liabilities treatment in zakat assessment. The existence of the new forms of wealth has now become a challenge for zakat practitioners in dealing with zakat assessments. Therefore, this study seeks to examine financial liability treatment as recommended by JAWHAR and practices at Zakat Institutions in Malaysia for zakat on business and shares. Based on the content analysis, this study found that some zakat institutions in Malaysia allow for the deduction of financial liabilities in the zakat assessment.

Key words: Zakat, Financial liabilities, Zakat on shares, Zakat on business.


 
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How to Cite this Article
Pubmed Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan. FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT. JCR. 2020; 7(5): 1718-1721. doi:10.31838/jcr.07.05.292


Web Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan. FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT. http://www.jcreview.com/?mno=99740 [Access: August 16, 2021]. doi:10.31838/jcr.07.05.292


AMA (American Medical Association) Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan. FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT. JCR. 2020; 7(5): 1718-1721. doi:10.31838/jcr.07.05.292



Vancouver/ICMJE Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan. FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT. JCR. (2020), [cited August 16, 2021]; 7(5): 1718-1721. doi:10.31838/jcr.07.05.292



Harvard Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan (2020) FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT. JCR, 7 (5), 1718-1721. doi:10.31838/jcr.07.05.292



Turabian Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan. 2020. FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT. Journal of Critical Reviews, 7 (5), 1718-1721. doi:10.31838/jcr.07.05.292



Chicago Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan. "FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT." Journal of Critical Reviews 7 (2020), 1718-1721. doi:10.31838/jcr.07.05.292



MLA (The Modern Language Association) Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan. "FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT." Journal of Critical Reviews 7.5 (2020), 1718-1721. Print. doi:10.31838/jcr.07.05.292



APA (American Psychological Association) Style

Wan Anisah Endut, Ahmad Othman, Suraya Ismail, Ahmad Azrin Adnan (2020) FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT. Journal of Critical Reviews, 7 (5), 1718-1721. doi:10.31838/jcr.07.05.292