Knowledge on the Calculation of Payable Income ZakahAmong Civil Servants in Malaysia
Zakah of income is a form of zakah which is legislated as mandatory for working individuals.The money received from the employers and fulfilled the conditions of zakahwhich are the rate (nisab) and period (haul) qualify individuals to perform zakah of income. Employees who work for the government receive several forms of income which make up the monthly gross salary. Among them are the monthly basic salary, monthly fixed allowances, overdue salary and bonuses. Therefore this study aims to identify the level of knowledge among government servants in calculating the payable zakah of income based on the sources of income that formulate the monthly salary. This study applies the quantitative study with descriptive analysis on the dataobtained using the instrument of questionnaire. As many as 772 respondents involved in this study by focusing on two sections namely the knowledge pertaining to the concept of income zakahand items of income sources. There are four items of sources studied which are the salary, monthly fixed allowances, overdue salary and bonus. Finding of analysis indicates that the level of knowledge among respondents related to the concept of zakah is significantly high. Itemized analysis reveals that respondents’ knowledge in the calculation of payable income zakah for the item of overdue salary is moderate, while for the bonus is low. Implication of the analysis shows that the calculation of payable income zakah needs a continous effort from the authority. This is to ensure indviduals to carry out their responsiblity of the Islamic pillar more obediently in the future.