CONCEPTUAL STUDY OF AWARENESS AND UNDERSTANDING OF MAQASID HIFZ AL-MAL ON CHOOSING A SHARIAH-COMPLIANT EPF AMONG MUSLIM EMPLOYEES

KAJIAN KONSEPTUAL KESEDARAN DAN KEFAHAMAN MAQASID HIFZ AL-MAL TERHADAP PEMILIHAN KWSP PATUH SYARIAH DALAM KALANGAN PEKERJA MUSLIM

Abstract

Zakat functions as a mechanism of worship and a socio-economic instrument in Islam that aims to preserve wealth in line with the Maqasid Syariah, especially the principle of hifz al-mal. In Malaysia, the Employees Provident Fund (EPF) is the main retirement savings instrument for Muslim workers, but the level of participation in the EPF Simpanan Shariah is still low even though it was introduced as a fully Sharia-compliant alternative. This situation is further exacerbated by the issue of awareness and understanding of EPF zakat, the introduction of Flexible Accounts that allow early withdrawals, and differences in EPF zakat fatwas between states that have the potential to cause confusion among contributors. Therefore, this study aims to assess the level of understanding and awareness of zakat among Muslims in Malaysia regarding the EPF Simpanan Shariah and examine the implementation of Sharia based on legal sources and fatwas of the states involved. This study uses a narrative approach to literature review to examine various views and differences in fatwas related to EPF zakat. The findings of this study are expected to contribute to the understanding of the EPF's understanding of zakat among Muslims, explain the implications of issuing Flexible Accounts on zakat obligations, and suggest improvements to the EPF's Shariah implementation policies and coordination to strengthen zakat compliance and asset protection based on Maqasid Shariah.

Abstrak

Zakat berfungsi sebagai mekanisme ibadah dan instrumen sosioekonomi dalam Islam yang bertujuan memelihara harta selaras dengan Maqasid Syariah, khususnya prinsip hifz al-mal. Di Malaysia, Kumpulan Wang Simpanan Pekerja (KWSP) merupakan instrumen simpanan persaraan utama bagi pekerja Muslim, namun tahap penyertaan dalam Simpanan Shariah KWSP masih rendah walaupun ia diperkenalkan sebagai alternatif patuh Syariah sepenuhnya. Situasi ini diburukkan lagi dengan isu kesedaran dan kefahaman zakat KWSP, pengenalan Akaun Fleksibel yang membolehkan pengeluaran awal, serta perbezaan fatwa zakat KWSP antara negeri yang berpotensi menimbulkan kekeliruan dalam kalangan pencarum. Justeru, kajian ini bertujuan menilai tahap kefahaman dan kesedaran berzakat dalam kalangan Muslim di Malaysia terhadap Simpanan Shariah KWSP serta meneliti pelaksanaan Syariah berdasarkan sumber hukum dan fatwa negeri-negeri terlibat. Kajian ini menggunakan pendekatan naratif kajian literatur bagi mengkaji pelbagai pandangan dan perbezaan fatwa berkaitan zakat KWSP. Dapatan kajian ini dijangka menyumbang kepada pemahaman mengenai kefahaman zakat KWSP dalam kalangan  Muslim, menjelaskan implikasi pengeluaran Akaun Fleksibel terhadap kewajipan zakat, serta mencadangkan penambahbaikan dasar dan penyelarasan pelaksanaan Syariah KWSP bagi memperkukuh pematuhan zakat dan perlindungan harta berasaskan Maqasid Syariah.