INCOME ZAKAT KIFAYAH LIMITS IN KEDAH STATE: A STUDY
Keywords:
Kifayah limit, Income Zakat, KedahAbstract
This study aims to identify the kifayah limit for income zakat in the State of Kedah, with a focus on the minimum living requirements set to determine eligibility for zakat payment. Income Zakat is one of the important instruments in the Islamic economic system that works to reduce poverty and economic imbalance in the community. However, determining the exact kifayah limit is critical to ensure that zakat can be channeled to those who really need it. This study uses a qualitative approach including secondary data analysis from official reports on the Kedah State Zakat Board (LZNK) website and the Zakat on Touch application as well as interviews with zakat experts and individuals involved in zakat management at LZNK. The results of the study show that there are variations in the determination of kifayah limits based on demographic, economic, and social factors. This study also found that determining kifayah limits more dynamically and contextually can increase the effectiveness of income zakat collection and distribution in this state. The implication of this study is the need for improvements in the guidelines for determining kifayah limits to be more reflective of the current situation and challenges faced by the community in Kedah. This study is expected to contribute to policy makers and LZNK authorities to improve the zakat collection and distribution system as well as strengthen the economic well-being of the community.
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