Estimation of Zakat Proceeds for Jordanian Islamic Banks
DOI:
https://doi.org/10.59759/jjis.v19i2.31Keywords:
Ccorporate Zakat, Islamic Banks, Estimating Zakat ProceedsAbstract
The study aims to estimate the Zakat proceeds for Jordanian Islamic banks in 2019 and determine the elements to be included in the zakat base for Islamic banks, the methods for calculation, and the bases that must be taken into account when calculating the net working capital, in terms of the method and value by which the assets in the bank are valued. The study concluded with a set of results, most notably that the most appropriate method for determining the zakat base in Islamic banks is the net asset method. The study also found that the total proceeds of the zakat in Jordanian Islamic banks amounted to approximately 9.3 million JDs. The study recommended the necessity of Jordanian Islamic banks' commitment to disclose the method and amount of Zakat calculation, find an oversight body responsible for the payment of Zakat, and provide instructions to shareholders and investment account holders to calculate their Zakat. The study also suggests imposing a law requiring zakat to be applied to all banks in Jordan, including Islamic banks.
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