Kamis, 26 Desember 2013

ZAKAT of COMPANY

ZAKAT of COMPANY
By: Farisca Eka Rosalina, HBS A, 11220016

The definition of a business corporation is organized as a separate entity with official ownership is evidenced by shares (corporate). The contemporary scholars analogize the zakat of company is zakat category of commodities trading, when viewed from the legal and economic aspects ( entities ) activities of a company, generally pivots to trading or trading activities . Thus, every company in the field of goods (proceeds industry / manufacturing) and services may be compulsory zakat.[1] Yusuf Qaradawi mentions the term al - mustaghallat , ie property that is not traded , but developed with rent or sale proceeds products , objects remain his property , but the benefits are growing.[2] The foundation of the company in a letter Zakat Al-Baqarah verse 267 (general),[3] which means "who believe, spend in (in the way of Allah) as a result of your efforts are doing well and some of what we spend on earth for you to spend out of him, but you are not willing to take it with narrowed eyes to it. And know that Allah is Rich, Praiseworthy."The authors add, if it is associated with the imposition of zakat on the company, the products derived from it must be kosher(halal) and owned by people who are Muslim, or if the owner is an assortment of his religion, then based on stock ownership of the Islamic religion.




[1] Akuntansi Dan menejemen zakat. M Areif Mufraini.2006. hlm.124
[2] Yusuf Qardhawi, Hukum Zakat, Op Cit, hlm. 458
[3] Al-qur’an surah Al-Baqarah ayah 267

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