{"id":29391,"date":"2018-02-19T11:51:41","date_gmt":"2018-02-19T03:51:41","guid":{"rendered":"https:\/\/www.smartrich.my\/home\/?p=29391"},"modified":"2018-02-19T12:47:00","modified_gmt":"2018-02-19T04:47:00","slug":"apa-itu-zakat-dalam-perniagaan","status":"publish","type":"post","link":"https:\/\/www.smartrich.my\/home\/apa-itu-zakat-dalam-perniagaan\/","title":{"rendered":"Apa Itu Zakat Dalam Perniagaan?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-29146 size-full\" src=\"https:\/\/www.smartrich.my\/home\/wp-content\/uploads\/2017\/07\/zakat0.jpg\" alt=\"\" width=\"600\" height=\"400\" srcset=\"https:\/\/www.smartrich.my\/home\/wp-content\/uploads\/2017\/07\/zakat0.jpg 600w, https:\/\/www.smartrich.my\/home\/wp-content\/uploads\/2017\/07\/zakat0-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>Zakat perniagaan adalah harta daripada hasil dapatan perniagaan sama ada dari segi perlombongan, pembuatan, perikanan, pembekalan, perkapalan, perkhidmatan , pertanian atau sebagainya untuk tujuan diperniagakan sama ada dalam bentuk pekongsian, persendirian, perniagaan semua jenis syarikat, perniagaan saham, koperasi dan sebagainya.<\/p>\n<p>Zakat perniagaan yang wajib dikeluarkan hanyalah 2.5% daripada hasil pendapatan perniagaan apabila sudah cukup haul.<\/p>\n<h5>Firman Allah s.w.t:<\/h5>\n<div class=\"vp-box vp-mode-default color-palette-1\"><em>\u201cWahai orang-orang yang beriman, keluarkan zakat sebahagian daripada hasil usaha kamu yang baik-baik dan sebahagian dari apa yang kami keluarkan dari bumi untuk kamu.\u201d<\/em><\/div>\n<div class=\"vp-box vp-mode-default color-palette-1\">\u2013 Surah al-Baqarah (ayat 267) \u2013<\/div>\n<div><\/div>\n<div>Allah menjelaskan dalam ayat ini bahawa segala pekerjaan kebaikan perlulah mengeluarkan zakat.<\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<h3><\/h3>\n<h3>Kaedah Dalam Pengiraan Zakat Perniagaan.<\/h3>\n<p>&nbsp;<\/p>\n<div><\/div>\n<h4>1. Kaedah Modal Berkembang &#8220;Growth Model&#8221;.<\/h4>\n<p>Kaedah ini mengambil kira ekuiti pemilik perniagaan yang dijalankan, sumber pembiayaan kewangan dan pelarasan sama ada perlu dicampur atau sebaliknya.<\/p>\n<div class='et-box et-shadow'>\n\t\t\t\t\t<div class='et-box-content'>Ekuiti Pemilik + Liabiliti Jangka Panjang \u2013 Aset Tetap \u2013 Aset Bukan Semasa +\/-Pelarasan = Harta Perniagaan Yang Tertakluk Kepada Pengiraan Zakat<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4>2. Kaedah Modal Kerja &#8220;Working Capital&#8221;.<\/h4>\n<p>Kaedah ini mengambil kira kedudukan harta semasa perniagaan dan ditolak tangunggan semasa perniagaan dan juga dibuat beberapa pelarasan berkaitan dengan zakat.<\/p>\n<div class='et-box et-shadow'>\n\t\t\t\t\t<div class='et-box-content'>Aset Semasa -Liabiliti Semasa +\/- Pelarasan = Harta Perniagaan Yang Tertakluk Kepada Pengiraan Zakat<\/div><\/div>\n<p>&nbsp;<\/p>\n<h3>Pelarasan<\/h3>\n<p>&nbsp;<\/p>\n<h4>1.Ditolak Daripada Aset Semasa.<\/h4>\n<p>Perkara yang perlu dibuat pelarasan semasa mengira harta semasa.<\/p>\n<ul>\n<li>Barang-Barang yang tidak wajib dizakatkan.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">Barang-Barang daripada hasil sumber yang haram seperti judi, penjualan arak dan riba.<\/p>\n<ul>\n<li>Si penghutang kewangan.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">Wang yang dipinjamkan akan dikenakan zakat ke atas si peminjam dengan ciri milik sempurna kerana aset tersebut telah berpindah milik.<\/p>\n<ul>\n<li>Bukan milik sempurna.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">Bayaran seperti bil air, bil eletrik, deposit telefon dan seumpanya perlulah ditolak kerana tidak memenuhi syarat hak milik sempurna.<\/p>\n<ul>\n<li>Produk mestilah yang produktif.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">Stok lupus,hutang lapuk dan penurunan nilai ketara dan kekal perlu ditolak semasa pengiraan harta semasa.<\/p>\n<ul>\n<li>Zakat tidak akan dikira dua kali.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">Nilai dividen yang sudah ditolak atau sudah dinilai oleh syarikat yang dilaburkan atau sudah ditolak.<\/p>\n<ul>\n<li>Tabung bagi sifat kebajikan.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">Tabung bagi tujuan khairat, pendidikan yang terdapat dalam aset semasa akan dikecualikan.<\/p>\n<p style=\"padding-left: 30px;\">Walaubagaimanapun tabung kebajikan seperti Qardhul Hassan, amaun yang dikecualikan hanyalah nilai pokok sahaja manakala bagi tabung kebajikan yang bersifat &#8216;hangus&#8217; melalui derma, khairat maka nilai tabung sahaja dikecualikan.<\/p>\n<ul>\n<li>Inventori \/ Stok.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">Barangan mentah atau separuh siap tidak akan diambil kira, hanya bahan akhir ataupun yang sudah siap sahaja akan diambil kira.<\/p>\n<p>&nbsp;<\/p>\n<h4>2. Dicampur Tangunggan Semasa.<\/h4>\n<p>Menurut pandangan Imam Syafie &#8211; Tidak ada syarat hutang sama ada layak nisab ataupun tidak. Hutang kewangan yang bukan liabiliti perdagangan tidak menghalang daripada membayar zakat:<\/p>\n<p><div class='et-box et-shadow'>\n\t\t\t\t\t<div class='et-box-content'>Bagi memenuhi nisab, liabiliti semasa yang boleh ditolak adalah yang ianya bersifat operasi sahaja termasuk:<\/p>\n<ul>\n<li>Pemiutang Perdagangan (Trade Creditors).<\/li>\n<li>Kos operasi (Operation Payables) seperti gaji, elektrik, telefon.<\/li>\n<li>Cukai.<\/div><\/div><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Item yang tidak dibenarkan ditolak dalam pelarasan adalah:<\/p>\n<ul>\n<li>Bukan berbentuk operasi peniagaan seperti &#8216;financial loan&#8217; dan pengkelasan semula pinjaman berkala.<\/li>\n<li>&#8220;Overdraf&#8221;.<\/li>\n<li>Pajakan Kewangan atau modal ( capital lease \/ financial ).<\/li>\n<li>&#8220;Dividen Payable&#8221; ( dividen yang dicadangkan ).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Zakat perniagaan adalah harta daripada hasil dapatan perniagaan sama ada dari segi perlombongan, pembuatan, perikanan, pembekalan, perkapalan, perkhidmatan , pertanian atau sebagainya untuk tujuan diperniagakan sama ada dalam bentuk pekongsian, persendirian, perniagaan semua jenis syarikat, perniagaan saham, koperasi dan sebagainya. Zakat perniagaan yang wajib dikeluarkan hanyalah 2.5% daripada hasil pendapatan perniagaan apabila sudah cukup haul. [&hellip;]<\/p>\n","protected":false},"author":579,"featured_media":29141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[8],"tags":[],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Apa Itu Zakat Dalam Perniagaan? - Company Secretary In Malaysia<\/title>\n<meta name=\"description\" content=\"setiausaha syarikat, sdn bhd, tubuh syarikat, akaun, audit, tax, cukai, ssm, lhdn, kastam, secretary, company secretary, azizan osman, najib asaddok, lembaga hasil.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smartrich.my\/home\/apa-itu-zakat-dalam-perniagaan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apa Itu Zakat Dalam Perniagaan? 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