PELAKSANAAN PENGECUALIAN CUKAI BAGI SUMBANGAN WAKAF TUNAI DI BAWAH AKTA CUKAI PENDAPATAN 1967 [IMPLEMETATION OF TAX EXEMPTION FOR CASH WAQF UNDER THE INCOME TAX ACT 1967]

Abstract

Abstrak: Kestabilan sesebuah negara diukur melalui kedudukan ekonomi semasa sama ada berada dalam keadaan baik atau sebaliknya. Justeru, kedudukan percukaian penting dilihat dari sudut kesan terhadap makro ekonomi. Walaubagaimanapun, peranan pihak kerajaan perlu memandu secara halus kedudukan percukaian agar kesannya tidak berlaku perkara negatif terhadap kestabilan sosial atau masyarakat. Dalam konteks ini, terdapat beberapa perkara yang dikecualikan cukai sebagai langkah insentif oleh pihak kerajaan antaranya sumbangan wakaf tunai. Pihak Majlis Agama Islam Negeri (MAIN) merupakan badan berautoriti dalam mengendalikan segala urusan wakaf termasuk pelaksanaan wakaf tunai. Justeru, pihak MAIN berhadapan cabaran dan permasalahan untuk memperoleh insentif pengecualian cukai bagi sumbangan wakaf tunai di bawah Akta Cukai Pendapatan 1967, hal ini disebabkan terdapat beberapa perkara teknikal dalam perundangan tersebut yang dilihat perkara baharu untuk digabungkan antara instrumen wakaf dan cukai. Kajian kualitatif ini dijalankan menerusi teknik kajian perpustakaan (library research) dan juga kajian dilapangan dengan menemubual melalui kaedah ‘semi struktur’ bersama kakitangan MAIDAM yang berpengalaman dalam bidang industri wakaf. Data yang diperoleh dianalisis menerusi teknik analisis kandungan ‘content analysis’. Kajian ini mendapati, pengecualian cukai ke atas sumbangan wakaf dikira sebagai tax reliefs iaitu tolakkan ke atas pendapatan bercukai berbeza dengan sumbangan zakat yang dikira sebagai tax rabate iaitu tolakkan ke atas cukai yang dikenakan. Bagi pelaksanaan pengecualian cukai di bawah Akta Cukai Pendapatan 1967 ini, ia merangkumi dari sudut aspek teknikal seperti kedudukan Peraturan Tabung Wakaf, No Fail Cukai Pendapatan TA/TF atau C, Resit Berkomputer dan sebagainya yang mana perkara teknikal tersebut perlu disesuaikan di peringkat MAIN. Rumusannya, hasil kajian ini menjadi aras panduan kepada pihak MAIN agar insentif yang ditawarkan oleh pihak kerajaan dapat direalisasikan dan seterusnya memberi impak positif kepada semua lapisan masyarakat dan juga syarikat korporat.

Abstract: The stability of a country is measured by its current economic position, whether it is in good condition or not. Therefore, the tax position is important from the perspective of its impact on the macro economy. However, the role of the government needs to carefully guide the impact of taxation so that negative things do not happen to social stability or society. In this context, there are several things that are exempt from tax as an incentive measure by the government, including cash waqf contributions. The State Islamic Religious Council (MAIN) is the authoritative body in handling all waqf affairs including the implementation of cash waqf. Therefore, MAIN is facing challenges and problems in obtaining tax exemption incentives for cash waqf contributions under the Income Tax Act 1967 due to several technical matters in the legislation which are seen as new matters to be combined between waqf instruments and taxes.This qualitative study was conducted through library research techniques and also field research by interviewing MAIDAM staff who are experienced in the waqf industry using the 'semi-structured' method. The data obtained was analyzed using the 'content analysis' method. This study found that distribution waqf are considered tax reliefs, which are deductions on taxable income, unlike the position of zakat which is considered a tax rebate or tax exemptions. For the implementation of tax exemptions under the Income Tax Act 1967, it includes technical aspects such as the position of the Waqf Fund Regulations, Income Tax File No. TA/TF or C, Computerized Receipts and so on which need to be adapted for implementation at the MAIN level. The results of this study serve as a guide for MAIN so that the incentives offered by the government can be realized and subsequently have a positive impact on all levels of society and companies.