Basic Needs Calculation in Income Zakat: An Analysis of the Existing Disparities

Abstract

There are several methods of calculating income zakat practiced by states in Malaysia at present, especially regarding the deduction of basic needs. Some states use the deduction of basic needs method while other states give zakat payers the choice of whether to use the deduction method or not. Is this deduction method something that is mandatory to implement or not? And why do the basic needs items varies according to each state. This study uses a qualitative approach using the documentation method. While the data analysis uses the content analysis method. This study found that this issue from the usul aspect falls into the category of ijtihad matters. This is because there is no conclusive evidence that indicates the obligation of the basic needs deduction method. Therefore, the discussion of its jurisprudence is open to the ijtihad. The findings of this study explain that there are three main opinions that are currently implemented, namely mandatory deduction, non-mandatory deduction and giving the payer the choice of whether to use the deduction method or not. Five states in Malaysia use the basic needs expense deduction method. While other states give zakat payers the choice of whether to use the deduction method or not. Meanwhile, the National Zakat Board (BAZNAS) and the Zakat House (RZ) in Indonesia do not make deductions against basic needs. The findings of this study also found that giving zakat payers the choice is more appropriate based on the infaq dalil of Saidina Abu Bakar in the Battle of Tabuk. Furthermore, it is a simple approach and does not burden the public in calculating income zakat.