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CABARAN PELAKSANAAN WAKAF UNIVERSITI AWAM DI MALAYSIA:  SUATU ANALISIS MENURUT PERUNDANGAN DI MALAYSIA

(The Challenges of the Implementation of Waqf at Malaysian Public Universities:   An Analysis According to the Legal Perspective)

Siti Mashitoh Mahamood

mas68@um.edu.my

Jabatan Syariah dan Undang-undang,

Akademi Pengajian Islam

Universiti Malaya

Asmak Ab. Rahman

asmak@um.edu.my

Azizi Che Seman

azizi@um.edu.my

Jabatan Syariah dan Ekonomi

Akademi Pengajian Islam

Universiti Malaya

Abstrak

Wakaf merupakan suatu instrumen alternatif yang amat signifikan dilaksanakan bagi menjana dana demi kelangsungan dan kelestarian Universiti Awam (UA) negara. Walaubagaimanapun, pelaksanaannya berdepan dengan masalah perundangan, seperti keperluan mendapatkan kelulusan daripada Majlis Agama Islam Negeri (MAIN) selaku pemegang amanah tunggal harta wakaf negeri di Malaysia, termasuk Wilayah Persekutuan, dan masalah ketiadaan insentif dan pelepasan cukai kepada pihak pewakaf dan UA di bawah Akta Cukai Pendapatan 1967 (Akta 53). Artikel ini meneliti perundangan wakaf IPT menggunakan pendekatan metod kualitatif dan pengalaman mengendalikan masalah wakaf di Malaysia. Kajian mendapati pemakaian beberapa autoriti syariah dan perundangan menerusi Perlembagaan Persekutuan, statut wakaf dan statut pentadbiran agama Islam negeri, pindaan statut yang berkaitan dengan percukaian, serta pelibatan Majlis Raja-Raja Melayu dapat menyelesaikan masalah pelaksanaan wakaf UA negara.

Kata kunci: wakaf, undang-undang, Majlis Agama Islam Negeri, institusi pengajian tinggi, universiti awam (UA), Kementerian Pengajian Tinggi

Abstract

In Malaysia, waqf (Islamic endowment) has been implemented to a significant degree in institutions of higher learning, especially in Public Universities (UA). Due to its importance as an alternative instrument in generating income for UA survival, it has become one of the main agendas of the Government of Malaysia under the Ministry of Higher Education. However, its implementation is faced with a number of legal issues that need to be addressed appropriately by the country’s authorities. This involves especially the need for the approval of the State Islamic Religious Councils (SIRCs/MAIN) as the sole trustees of waqf property in Malaysia, including that of the Federal Territories, to implement waqf, as well as the absence of tax incentives and reliefs to the waqf donors and UA institutions under the Income Tax Act 1967 (Act 53) which has made it difficult for waqf implementation in all UAs. This article discusses the problems faced today based on research undertaken concerning waqf using the qualitative method on the legal aspects involving higher educational institutions and the authors’ experiences in handling waqf issues in Malaysia. The main findings are that these issues could be solved through some syariah and legal authorities of the Federal Constitution, waqf statutes, the  Administration of Islamic Law statutes, as well as amendments to tax statutes, and the Council of Rulers.

Keywords: waqf, laws, State Islamic Religious Councils, higher educational institutions, public universities (UA), Ministry of Higher Education

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