EFFECTIVENESS OF ZAKAT MANAGEMENT IN MALAYSIA: CITATION, TAX, DISTRIBUTION, AND DIGITALIZATION

Authors

  • Muhammad Zariff Hamiezan bin Zamri Department of Islamic Economics Law, Faculty of Sharia, Universitas Darussalam Gontor, Indonesia
  • Muhammad Fawwaz Department of Islamic Economics Law, Faculty of Sharia, Universitas Darussalam Gontor, Indonesia
  • Khurun’in Zahro Department of Islamic Economics Law, Faculty of Sharia, Universitas Darussalam Gontor, Indonesia

DOI:

https://doi.org/10.22373/aiszawa.v2i1.9772

Keywords:

: Quotation Strategy; Tax Incentives; Asnaf Distribution; Digital Transformation.

Abstract

 The zakat management system in Malaysia has developed well among the community through a systematic and strategic approach. This paper analyzes how this systematic approach has had an impact from various angles, including zakat collection strategies, the implementation of tax incentives, the effectiveness of distribution to the eight categories of asnaf, and the use of technology to facilitate payment and monitoring. Zakat institutions in each state play a crucial role in building public trust through honest management, transparent reporting, and zakat distribution programs. This paper also examines how tax incentives serve as an incentive to increase Muslim participation in zakat obligations, while supporting a balance between religious obligations and civic responsibilities. Additionally, digital transformation in zakat management has facilitated easier access and more effective communication of information. Overall, the zakat system in Malaysia not only functions as an individual act of worship but also as a significant tool for social and economic development.

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Published

2026-02-21

How to Cite

Muhammad Zariff Hamiezan bin Zamri, Muhammad Fawwaz, & Khurun’in Zahro. (2026). EFFECTIVENESS OF ZAKAT MANAGEMENT IN MALAYSIA: CITATION, TAX, DISTRIBUTION, AND DIGITALIZATION. Proceedings of Aceh International Seminar on Zakat and Waqf, 2(1). https://doi.org/10.22373/aiszawa.v2i1.9772