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Al-Khums is a tax that is highlighted as a contributor to the economic growth of the country. Objectively, al-Khums is obligatory for the citizen to maintain the sustainable development of the country. This article used the qualitative method. Thus, the tax collection practiced by the government provides for tax deductions for individuals who are already qualified. Nevertheless, according to the national presentation budget, the existing taxes cannot cover the strength of the national expenditure. In this situation, the local authority must remember that Islam has been successful in practicing al-Khums as the economic growth of the country. Keywords: Al-Khums; Islamic Tax; National Economy eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i20.3626 |
