Cadangan Kodifikasi Akta Zakat Nasional dan Penubuhan Majlis Zakat Negara

One of the few impasses in the governance of zakat management throughout Malaysia is to overcome the impact of incomprehensive legislation conundrums on zakat. These include the problems of zakat enforcement and the nonuniformity of law between states in Malaysia. The postulated issues have been seen as the driving force of more pressing social maladies, and contribute to a series of collective zakat evasions in the society, loss of confidence in zakat institutions, and most importantly, the small amounts of distribution to the needy throughout all states in Malaysia. These conundrums can be mitigated by codifying National Zakat Act via enforcement of a uniformed legislation at the Federal level,. This is specifically aimed towards zakat on income i.e. being the forefront source of zakat institutions for the states. Thus, this study explores early perception of zakat payers, enforcers (amil) and state-level members of the jurisdictions (legislators) on the codification proposal and its implications. This study uses logistic binomial method. The study shows that majority of respondents agreed with the notion of codifying the National Zakat Act. Their agreement are influenced by age, education and perception on codification acts among the payers. Meanwhile posts and perception on the codification influenced the amil. This study proposes an establishment of Majlis Zakat Negara (MZN) for the reinvigorated Act to be realised and enforced at the earliest opportunity based on the fiscal federalism concept on collective centralization (collection) and decentralization governance (distribution) to ensure a policy of a fair and balanced zakat distribution.