{"id":104,"date":"2013-02-21T03:21:31","date_gmt":"2013-02-21T03:21:31","guid":{"rendered":"http:\/\/localhost\/wmaij\/?page_id=104"},"modified":"2020-04-18T04:52:33","modified_gmt":"2020-04-18T04:52:33","slug":"zakat-pendapatan","status":"publish","type":"page","link":"https:\/\/www.maij.gov.my\/?page_id=104","title":{"rendered":"Zakat Pendapatan"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p align=\"center\"><strong>ZAKAT PENDAPATAN<\/strong><\/p>\n<p align=\"justify\"><strong>Gaji \/ Pendapatan<\/strong><br \/>\nGaji ialah bayaran yang dibuat atau diterima oleh seseorang sebagai upah kerja atau perkhidmatan yang dilakukan mengikut masa tertentu termasuk juga elaun dan imbuhan daripada apa-apa pekerjaan dan perkhidmatan profesional.<\/p>\n<p><strong>Kaedah pengiraan Zakat Pendapatan<\/strong><br \/>\nIaitu pendapatan kasar setahun semasa ditolak dengan keperluan asas sebenar pada tahun semasa. Kiranya sama atau melebihi nisab maka dikeluarkan zakatnya 2.5%.<\/p>\n<p>Keperluan asas sebenar pada tahun semasa :<\/p>\n<p>1. Saraan-saraan hidup yang diperlukan bagi :<\/p>\n<p>a. Sara diri &#8211; RM 9,000.00<br \/>\nb. Isteri &#8211; RM 3,000.00 x Bilangan isteri<br \/>\nc. Anak &#8211; RM 1,000.00 x Bilangan anak<br \/>\nd. Mereka yang dibawah tanggungannya.<\/p>\n<p>2. Perubatan<\/p>\n<p>3. Pendidikan<\/p>\n<p>Contoh pengiraan<br \/>\nA. Pendapatan<\/p>\n<table width=\"93%\">\n<tbody>\n<tr>\n<td width=\"65%\">Gaji<\/td>\n<td width=\"35%\">RM 36,000.00<\/td>\n<\/tr>\n<tr>\n<td>Elaun<\/td>\n<td>RM 6,200.00<\/td>\n<\/tr>\n<tr>\n<td>Bonus<\/td>\n<td>RM 4,000.00<\/td>\n<\/tr>\n<tr>\n<td><strong>Jumlah pendapatan Setahun<\/strong><\/td>\n<td><strong>RM 46, 200.00<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>B.Perbelanjaan<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Penolakan<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Saraan diri<\/td>\n<td>RM 9,000.00<\/td>\n<\/tr>\n<tr>\n<td>Isteri<\/td>\n<td>RM 3,000.00<\/td>\n<\/tr>\n<tr>\n<td>Anak RM 1,000.00 x 4 orang<\/td>\n<td>RM 4,000.00<\/td>\n<\/tr>\n<tr>\n<td>Saraan ibu dan bapa RM200.00 x 12 bulan<\/td>\n<td>RM 2,400.00<\/td>\n<\/tr>\n<tr>\n<td>Perubatan anak RM200.00 x 12 bulan<\/td>\n<td>RM 2,400.00<\/td>\n<\/tr>\n<tr>\n<td><strong>Jumlah penolakan setahun<\/strong><\/td>\n<td><strong>RM 20,800.00<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Pendapatan (A) &#8211; Perbelanjaan (B)<\/td>\n<td>RM 25,400.00<\/td>\n<\/tr>\n<tr>\n<td>Zakat = RM 25,400.00 x 2.5%<\/td>\n<td>RM 635.00 (setahun)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>*RM 53.00 (sebulan)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"justify\">* Bayaran zakat pendapatan juga boleh dibuat tanpa membuat tolakan daripada tolakan-tolakan yang dibenarkan di atas.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; ZAKAT PENDAPATAN Gaji \/ Pendapatan Gaji ialah bayaran yang dibuat atau diterima oleh seseorang sebagai upah kerja atau perkhidmatan yang dilakukan mengikut masa tertentu termasuk juga elaun dan imbuhan daripada apa-apa pekerjaan dan perkhidmatan profesional. Kaedah pengiraan Zakat Pendapatan &hellip; <a href=\"https:\/\/www.maij.gov.my\/?page_id=104\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":95,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-104","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=104"}],"version-history":[{"count":2,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/104\/revisions"}],"predecessor-version":[{"id":5181,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/104\/revisions\/5181"}],"up":[{"embeddable":true,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/95"}],"wp:attachment":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}