PELAKSANAAN MEKANISME KUTIPAN ZAKAT PERNIAGAAN: SATU PENDEKATAN PROAKTIF OLEH LEMBAGA ZAKAT NEGERI KEDAH (LZNK)

Abstract

The zakat on business is one of the main contributors to the zakat collection in Kedah. Despite the increasing number of Muslim entrepreneurs, the total collection for the zakat on business has yet to reach the target. The efficiency of the zakat collection mechanism is among the factors that influence the proceeds of zakat. Accordingly, this paper is aimed at exploring the implementation of proactive mechanisms to intensify the zakat collection by the Kedah State Zakat Board (LZNK). This study applied a qualitative approach, in which the data were collected through interviews using structured interview protocol and document analysis. The findings showed that there were various proactive mechanisms practiced by LZNK. These include a campaign to visit business complexes and premises to reach out to those Muslim entrepreneurs even during outside office hours, the development of innovative zakat collection mechanism using information technology such as the online zakat payment platform, frequent promotions, and appeals in social media, the offering of a refund-distribution mechanism to corporate payers, implementing high impact projects and zakat aid schemes, as well as indirect zakat plea through various channels. The implementation of proactive mechanisms has successfully contributed to the increase of zakat collection on business although it has yet to reach the target collection. Moreover, this proactive mechanism demonstrates the high commitment of LZNK towards their responsibility for the religion and society, especially the Muslim entrepreneurs.