Penilaian Diri Aku

Assalammualaikum/ Greetings...

hum....agak lama juga x mengupdate blog ni....perlu ka saya bagi reason??? banyak reasonnya....dan reason yang para blogger selalu bgi... sibuk..kekangan masa... x da mood... x da bnda nak ceta...ahhahaha

without further a due, jom tengok review tentang saya sebagai seorang headcom....huhuhuhu...7 respondents from 9....huhuhu...

overall ek....

saya seorang ketua yang ok la...ngan rating sederhana.... kadang2 agak membebankan  orang bawahan juga...huhuhuhu...hum, diorang ckap saya menjalankan tugas saya sebaiknya.... i hope so... pastu adakah saya teliti? diorang respon kata agak teliti la....huhuhuhu... cerewet btul saya ni.... adakah saya layak jadi seorang ketua??hum, sedrhana la saya assume...so far ok lagi...saya ni tegas ke tak eh???based on respon, saya rasa saya x berapa tegas sangat la..huhuhuhu...

hum, dari segi peribadi pula, saya suka assume saya ni still on average...based on respon...eventhough banyak bagi respon bagus, i would prefer sederhana...which mean saya kena berusha lagi...em, sama ada sya ni frendly or tak, diorang(mostly) cakap saya agak frendly...tentang pengalaman bekerja dengan saya, seems, ok la...average.....dan sama ada saya professional or tak ni, sya on average....hehhehhe..

overall, saya kena improve lagi.....ah, skang untuk komen n suggestions lak...

saya tanya apa yang saya patut perbaiki....i think, i shall summarized all  kot...hehehhe

basically, saya kena perbaiki communication skill saya, understanding skill saya, presentation skill, tegas sikit...kena light up atmosphere...the last one quite difficult...

saya ada tanya apa yang patut saya kekalkan or maintain....  basically, diorang soh saya maintain yang sekarang ni...macam...sikap frendly, medium person,berfikiran jauh, sikap yang sedia mmberi tunjuk ajar...hum, basiclly, macam tu la...

adakah kamu berpuas hati dengan layanan saya sebagai seorang ketua biro???

hum, answers are, so far, ok...but, there is something i should take note... understanding skill...saya macam kurang memahami diorang....huhuhuhu

as for overall, i am quite ok la...juz need to improve in certain aspects... have to understand more... i will try to be better in the future...thanks all.... realy appreciate that.... thanks to farid, daniel, aiman, tahir, ainul, isti, hajar, sumaiyah and hidayah....

:-)

Taxation in Islam

Assalmmualaikum... this is a piece of my work and i would say that it is incomplete since i did not cover many subject or discussion, basically the crucial and important... maybe someday i will be able to do it.. hope so,... by the, this assgmnt i shall submit it latest by tomorrow, yet, i just finished it today... bukan saya malas..saya dah wat dah 2 page hujung bulan 3, then pending sampai saya ada mood nak wat balik...hahahhaha... sediakan maknan n minuman sebab saya rasa amatlah panjang...

btw, to those who interested, i think u should read the books in the reference later.

Taxation in Islam

Taxation is one of the sources for government revenue, which also considered as one of the tools of fiscal policy. In public finance, government expenditure is financed through the taxation. We will dwell about the taxation in Islam in more detail later after the basic introduction on tax in Islamic history.

Tax is money that you have to pay to the government so that it can pay for public services.[1] This money later will be transferred to the possession of government as to expense it wisely, which means to transfer it to the benefit of the citizen as a whole through providing public goods, subsidies and a portion on fiscal policy.

Taxation has been practiced during the Islamic era since during the Prophet Muhammad and onwards as one of the sources for government revenue apart from the voluntary contribution as shown by Uthman bin Affan, whom spend his property in cause of Allah. During the time of Prophet, tax system is not as complicated today because the society live during those day were well informed on the teaching of Islam. Thus, many of them were happily spent their property in cause of Allah. Besides voluntary contribution, the Holy Quran names zakah, jizyah and khumus as the sources of public revenue.[2] While, Ibn Taimiyah sums up all the Shari’ah sources of public revenue under three heads as he says: “Government revenues based on the Book and the Sunnah are three types, ghanimah, sadaqah and fai”[3]

The tax system starts to be practiced in more detail and worked out in the reign of the second caliph, Umar. He also introduced tariffs on merchandise being transported for sale in Muslim territory. In the early centuries of Islam, these conventional sources of public revenue were capable of raising enough revenue to finance government expenses. The rates of taxes and taxable items were subjected to change according to the needs of the economy and paying ability of the taxpayers.[4]

The proceeds from taxation are meant to benefit the community and enhance its welfare status. This feat is accomplished as tax revenues in Islam on the one hand contribute to government coffers and permit the state to fulfill its social obligations, while on the other hand taxes redistribute wealth and encourage investments.[5]

We will dwell on the fai or fay revenue, which is more comprehensive and relevant in our current economic situation and can be practiced by the government in this millennium era. Literally, fay or fai, means return of a thing. In legal terminology, it denotes all property received from the enemy without actual fighting.[6] For ibn Taimiyah, all revenue other than ghanimah and zakah fall under this categories which includes the following:[7]

1)      Poll tax ( jizyah) imposed on Jews and Christian (non-Muslim)

2)      Tribute paid by the enemy

3)      Gifts presented to the head of state

4)      Custom duties or toll taxes imposed on traders of the enemy country

5)      Financial penalties

6)      Kharaj

7)      Unclaimed property

8)      Heirless property

9)      Deposits, debts or usurped property whose actual owner is not known and which therefore cannot be returned.

1      Any other source of income.

These are some of the sources that mentioned by the Islamic thinkers and some of them are in the view of accepting the new source of income for government as long as it is Shariah compliance and does not bring harm to the society.

In Abu Yusuf’s book, that is Kitab al- Kharaj, he elaborated the conditions of taxation:-

1.      Charging a justifiable minimum

2.      No oppression of tax-payers

3.      Maintenance of healthy treasury

4.      Benefiting both government and tax-payers

5.      In choosing between alternative policies having the same effects on treasury, preferring the one that benefits tax-payers.[8]

Generally known, in defining the tax base and tax rate, most of the Islamic thinkers were concerned or they given a special attention on the concept of justice and thorough survey shall be conducted in order to make an accurate tax base and tax rate. As for the view of Ibnu Khaldun can be explained through the Laffer curve, which suggest the light rate of tax, will yield more revenue for the government. In the conventional system, the tax structure is divided into three types, namely progressive, proportional and regressive. While, in Islam, as far as I am aware, it is either progressive or proportional. In some extent, the proportional tax rate is more preferable for Islamic thinkers such as Qudama, Abu Yusuf and others.

            The revenue received shall be spent in the right way and the Ibnu Taimmiyyah had suggested some of its expenditure. In this matter, we will focus on the expenditure from fai’ revenue as suggested by Ibnu Taimiyyah. The fai’ revenue should be expense on the expenditure that will benefit the whole society and the protection of the welfare. It is wise to note that, the sources of it are given back to those who are entitled for it. In this case, since the fai’ revenue is collected from non- Muslim, thus non- Muslim also has the right on the portion of its expenditure. 

One of the prime duties of the states is to defend its people from external attack. Even in the modern age, a sizeable portion of public expenditure of various governments is directed to this end. In the age of Ibnu Taimiyyah, defense was of the utmost necessity, in the wake of the crusades and Mongol attacks. He therefore puts great emphasize on the expenditure on army and auxiliary forces.  Aside from zakah and ghanimah, revenue from fai’ should be spent on them. In one sense they are most deserving of fai’ strictly defined (that is, income obtained from the enemy without actual income). War-widows and their children will also be supported from public revenue.

As for internal peace and security, Ibnu Taimiyyah stresses that fai’ income should also be spent on the salaries and wages of those who guard the territory. An example of such expenditure is amount dedicated to “reconciliation of hearts”. According to him, such money can be given both to Muslims and non-Muslims, so that they might accept peaceful co-existence and mischief among them be avoided. Expenditure on police and other peace-keeping forces may easily be included in this category, or they may be counted with the administrative and ministerial machinery of government.[9]

So, its expenditure shall be comprehensive and benefited the payers of the tax. Some of its expenditure is on defense, administrative services, social security, pensions and grants, education, developmental heads and others.[10]

            Even though the taxation in Islam seems to has no difference with the conventional as discussed above, but, the uniqueness of Islamic taxation can be noticed on the distribution of fai’ revenue where the element of justice has plays a vital role. In order to see the advantage in the Islamic taxation, a further study shall be conducted and be applied in the real world. In the economy activities, the role of Shariah cannot be separated in order to protect or stabilize the environment.

---

[1] Meaning of tax from Oxford Advanced Learner’s Dictionary, International Student’s Edition  7^th Edition

[2] Islamic Economics, Public Finance in Early Islamic Thought by Dr Sabahuddin Azmi (page 29)

[3] Reading in Islamic Economic Thought by Abu al-Hassan M. Sadeq (page143)

[4] Islamic Economics, Public Finance in Early Islamic Thought by Dr Sabahuddin Azmi (page 29)

[5] http://www.financeinislam.com/article/1_36/1/321  on 30 March 2011, 5.50pm

[6] Islamic Economics, Public Finance in Early Islamic Thought by Dr Sabahuddin Azmi (page 73)

[7] Readings in Islamic Economic Thought by Abu Al-Hassan M. Sadeq (page 145-146)

[8] IBID (page 215)

[9] Readings in Islamic Economic Thought by Abu al-Hassan M. Sadeq (149-150)

[10] Islamic Economics by Dr Sahabuddin Azmi (page 127)

I am Afraid of the Examination

Assalammualaikum....

tomorrow, i will face a final examination for Public Finance, and day after tomorrow is Financial Management II....

This is the first time in my life, i am being afraid of examination... Do not know what had happened to me "sampai takut macam ni"...huhuhhuhu....

Basically, i am not type of person who are afraid of examination. that was me, i think. Now, quite different.... Maybe it is becoz i am thinking of pursuing in Master... quite a late decision. baru2 ni ja fikir nak sambung Master.... 

Honestly, since i was in primary skool until past sem, i was not afraid of exam. coz for me, previously, exam is nothing... Coz i am seeking for the sweetness of knowledge.. Thus, i am not concerned about my grade or whatsoever. Coz my ultimate objective at that time is TO LEARN...

However, as we all know that, we are facing the growing up process... we need to be more matured... need to think more broaden.. need to think about other... and a lot of things we need to think... I shall summarized that we should think one step ahead from the present time.,....

Now, as I have widen my mind, i found that i should change my attitude... i hope, it is not too late... Here are the reasons why I am afraid of tomorrow examination:

1) Public Finance, as the name suggests, Public always create problem.. always dissatisfied, always complaints, always and always....and then dump all the "thinking part for us" said gov..... hahahhaa... The reason i cant deal with this subject in positive way due to, I cant understand this subject..

2) this subject consists of many types of tax, theory, structures, effects, benefits and etc...ok?

3) I cant understand the way the text book presented... honestly, i quite confused with the explanation.

4) I am afraid of not able to present to the examiner what i am understnd regarding that matter.

5) i am afraid of not being able to apply the knowledge.

6) afraid of cannt continuing my Master...

banyak lagi yang takutnya....tapi, yang paling penting, saya takut sangat2 dengan exam tu, sebab saya tak faham subjek tu sebaiknya..... saya x dapat nak relate or apply bnda tu ngan real situation.... saya x dapat paham bnda tu berfungsi macam mana.... benda tu yang buat saya amat frust sangat..... saya belajar sebab saya nak faham.... saya bukan nak grade.... tapi, untuk public finance ni, saya faham, tapi, sampai satu ketika, saya jadi confused... 

before diz saya mmg ada fikir nak belajar ja...cuma lately ni saya mula fikir, kalau saya belajar ja, tapi x ajar, x bagi manfaat ilmu yang saya pelajari tu, apa gunanya saya belajar... sebab tu juga saya mula takut dengan exam...

hum, malas merapu lagi...saya nak sambung study lagi sikit wlupun x paham sangat... InsyaAllah akan cerah hati...Amin....

exam....nantikan kemunculan ku yang tidak pernh gentar dengan mu kerana, prinsip ku  yang tidak takutkan semua benda kecuali ALLAH..... akan ku cuba menjaga prinsip ni...Amin..

Salah Siapa?

Assalamualaikum.....

entri ni ni mungkin entri yang agak simple.....

Hum, kebelakangan ni, banayk pergolakan antara kita berlaku... kes video, kes buku memoir, kes tarian dan kes policy  dan lain2......

isu video..... satu isu yang agk panas sekarang....hum.... tak tahu la apa nak jadi dengan kita..... bukan saya nak sokong kerajaan atau pembangkang, tapi, untuk orang yang terlibat dengan benda tu, sepandai2 tupai melompat, akhirnya jatuh ke tanah jua.... biar dari pihak kerajaan mahupun pembangkang, kedua2 nya nak buktikan sapa yang benar dan sapa yang salah.....

Kemelut politik semasa nampak macam semakin parah, ada ja benda baru yang dipolitikkan.... hum.... saya pun risau juga..... hampir semua isu nak dipolitikkan.... macam mana kita nak jadi negara maju kalau minda kita tertumpu kepada politik????

masing-masing hanya pandai berkata-kata, meluahkan komen, meluahkan rasa tidak puas hati.... menyalahkan pihak2 tertentu.... muslim sesama muslim bergaduh..... tentang isu video saya x nak kupas sangat...sebab saya rasa saya tak patut bagi keadaan yang sedia teruk menjadi lebih teruk... apa yang saya harapkan, marilah kita berdoa agar kebenaran terbongkar.... serahkan kerja menilai dan menganalisa tu kepada pihak yang sepatutnya.... usahla kita menambahkan lagi spekulasi buruk tu.... kita tak bercakap tentang satu individu dalam hal ni..... kita bercakap tentang apa yang akan jadi selepas kebenaran tu terbongkar.... apa reaksi kita??? apa yang akan kita lakukan???? berfikir la selangkah ke hadapan.... cuba la kita berprasangka baik....

saya sedar bahawa, dalam sesetengah organisasi tu, ada orang yang corrupt.... orang tu la yang memburukkan imej organisasi tu... saya pernah melalui keadaan yang sama, di mana hanya kerana mulut seorang, saya dan sekumpulan orang ni disisihkan,...biarlah benda ni rahsia.... tak baik pula memburukkan orang... biar la orang sendiri mengetahuinya....

pagi ni, macam biasa, buka facebook selepas menulis asignmnt 1 perengan....tertengok la berita dekat malaysia kini tu....tentang Dr M punya buku..... saya x baca lagi buat masa sekarang... tapi, saya sedikit terluka dengan sikap segelintir masyarakat yang komen dekat situ.... banyaknya komen tak puas hati..... tapi, saya hormati semua pandangan tu.... ada betulnya juga dan ada yang saya kurang suka..... satu komen yang saya nak nyatakan kat sini:

Mahathir tu mamak....bukan nye melayu..............ingat tu?

 komen tu still ada kalau tak delete.... saya tak tahu la orang yang post coment ni melayu ka x...sory..tapi, nama macam melayu... em, biar saya buat pengandaian ek.... dia cakap Mahathir tu mamak, ayat macam sindir ja kan???? tapi, mamak ni la yang banyak membantu melayu.... ke mana melayu menghilang???? ramai melayu yang berbicara di warung kopi.... memberi pandangan sesama sendiri di warung kopi, ditemani secawan air kopi.... di kesibukkan melayu tu meneguk secawan kopi tu, mamak jualah yang bekerja membancuh air kopi. menjualnya.. sapa yang untung? mamak tu juga.... bila air yang mamak tu buat tak memanuhi citarasa, bukannya nak ditegur cara baik, tapi, dimarahnya mamak tu.... ditengkingnya mamak tu....bila nak dijustifikasikan, melayu menyatakan dia ada hak pengguna...dia bayar untuk secawan kopi... yup.. u are right... tapi, adakah kamu, melayu yang terkenal dengan sikap sopan santun tu berakhlak baik dengan mamak itu???? pernah kita fikir tentang kesan dari keadaan itu??? melayu dan Islam x dapat dipisahkan... sudah tentu secara tidak langsung, kita memburukkan imej Islam..

situasi ni saya pernah alami, ketika melepak bersama kawan2... kedai mamak dan melayu sukar dipisahkan..... macam sinonim pula.... saya agak terkilan dengan sikap melayu sekarang yang mengejar keadilan, kebenaran, tetapi, mereka hanya mampu menyuarakan di warung2 mamak....

macam tu la sedikit contoh dari saya.... harap paham maksud tersembunyi.... Banyakkan membaca wahai melayu.... banayakkan berfikir melayu.... banyakkan menganalisa melayu.... cuba fahami sesuatu dengan bimbingan Islam..... usahlah kita menjatuhkan maruah Islam.... (peringatan khas untuk saya, terutamanya). cuba lah pilih bahan bacaan yang sesuai.... dari pengamatan saya, secara peribadinya, saya kurang suka sedikit dengan malaysiakini..... kerana saya nampak pendedahannya bukan lagi untuk merawat, tetapi semakin memburukkan.... ini pandangan saya sendiri... saya tak kisah kalau kamu berbeza dengan saya...

selain tu, isu tarian poco2 pun mula menarik perhatian ramai pihak.... hum.... saya sebenarnya agak bersetuju dengan keputusan Mufti Perak.... secara peribadinya.... saya sendiri tak suka poco2.... saya x pernah kenal poco2 sampai la saya ke kem latihan(lupa lak nama kem tu), dah bertahun dah...saya pon terfikir juga, kata melayu ni banyak adat, tapi, kebanyakkannya dah dilupakan...isu poco2 ni, nilai la sendiri... 

untuk kes yang pelajar Malaysia perlu ambik exam Arab sebelum ke Al- Azhar, ada yang x setuju... ada yang kata tu agenda kerajaan.... macam2 la....hum...saya pon dah malas nak ulas lebih2 sebab mood saya dah lari....

hum... situasi yang saya sedang hadapi, melayu, mengkritik kerajaan, pihak tertentu.... memberi pandangan tentang isu2 semasa secara bebasnya... x salah cara diorang... agak bagus la juga... at least depa concern.... bagus2... tapi, saya tiba2 agak x suka, bila diorang memperjuangkan Islam, tapi, minda masih terjajah... menghisap rokok.... tengok benda2 x berfaedah.... menghabiskan masa untuk hiburan.....

saya x boleh hidup dengan environment yang mengandungi asap rokok.... cubalah, at least, g hisap dekat tempat lain.... hum, asanya, benda2 ni saya nak coretkan kat private blog ja.. thanks untukyang secara tak langsung merosakkan mood saya...huhuhuhuhu....

cheer up... saya ada asingnmnt and nak kena stdy untuk final exam... pemalas betul saya.... Sila ubah sikap encik Mohd Hafizullah.....

sebelum mengundur diri, marilah kita berfikir, siapakah yang bersalah untuk semua masalah ini? perlukan kita salahkan kerajaan, salahkan pembangkang? sebelum saya salahkan sesiapa, saya ingin dahulu menilai diri saya sama ada saya ada menolong membaikkan maslah ini atau memburukkan lagi? mungkin masalah ni juga adalah salah saya yang masih kurang ilmu....

see u all soon... take care... semoga Allah memberkati kita...

How You Want To Be Remembered?

Assalammualaikum......

Alhamdulillah coz i am still breathing... and before i write down about today sermon, i would like to say" Selamat hari Lahir" to my sister who are currently celebrating her birthday, today on 1 april... hope she is celebrating it and enjoy it... u deserve diz happiness sis...

hum, today's sermon was quite inspiring, though... it was given by a muslim from Canada...i did not pay attention while hearing his name..my bad...my mistake... i should pay attention during that time.... The sermon delivered by him quite inspiring one... for me personally, i love all the reminder that he reminds us through the sermon,..

Hum, he did mention about one question. A question that he was asked by his teacher while doing Master in Psychology in California. He shared the question with us. The question that always motivated us... The question is " How you want to be remembered? What legacies you want to hand down to the future generation?" Which, basiccally, ( i sum up ek) your contribution to your ad-Din, society, the creation of Allah, and everything.. You know this question in its implicit meaning right, so, I hope u will try to find the answer and ponder about this question frequently. I hope, I will think about it more frequent than you do, coz the ears of whom are speaking, uttering something is near than those ears who are listening....

As for me, sometimes. or back then, i did asking myself about my contribution to the society. At first i was quite puzzled....there is many things i want to contribute, but it is not in order... juz like puzzle maybe, everything is scattered. u have to take one, and trying to solve it by its order... Linking one with another, trial and error..  Soon, i realized that, i should start it by easy thing....hehehe... that's why i am blogging.... since i am not good in keeping the hard copy... Sort of a mess...for me... I noticed that, internet has been a important daily life medium of communication.... Em, apart from that, my ultimate goal is, i am trying to understand the knowledge in order to find LOVE.... i dont wanna share about what kind of LOVE that i am seeking.. U all, fikir la sendiri...hehehehehe.....

Blogging.... one of other ways for me to contribute to the society.... One day, what i have written would become history.... by the way, this blog also meant for me to remember back about me, who am I, what iam trying to do....As i mention on the top of my blog, that i am intend to make this blog as a medium of learning... which i always hope some will benefit from my writing, my thought, and everything...

Ok, then, the khatib(the one who gives sermon), he did mention on the story of Abraham, and the story during Khalid al-Walid, and a boy whom only believe on Allah....it was quite a story, which i am forgot bout the story, since i read bout it years before...

There are some question that the khatib share with us, which he hoped that the question is heart-to-heart . hum, let me list down the questions, luckily i wrote in in my handphone...utilize things around u..hehehehe

1)  The objective of our existence? (which i should say, the reason why we were created, the reason why we living in this world and etc)

2) Who are your friend? (basically, for me, this question reflects my surrounding, my environment and with whom i communicate, interact, and others thing that u can think of)

3) Are you really pleased with your relationship with your Creator (Allah)? (Hum, as for me, i am longing to be as the great four caliphs, Umar abd aziz, and hope i am able to follow the sunnah of the prophet... em for time being, i am not satisfied with my relationship with my God... And i also hope that i will never pleased with it as i will increase it until the end of the life...., maksudnya, saya harap saya sentiasa fikir semua yang saya buat tu tak cukup lagi...)

4)  Are you proud of your religion and yourself? (as for me, I am proud of being Muslim, and I am proud of believing in Allah, i do proud of being me as His servant.)

All these question, i wanted to share with my readers, as i want all of us to ponder and thinks about our ultimate goal....

The air conditioner in the lab is killing me... truly, i hate air conditioner.... coz it makes me frozen... even during lecture, i cant stand for air conditioner and wonder why many people love it, while i hate it.. For those who always been at my room, if u all notice that i did not switch on my fan, it means that i am cold...hahahahaha....

When it come for performing the prayer, the imam, which is the khatib himself, remind us "Pray as this is your last prayer" which has touched my heart... and my tears were split out, even it was little.... I am proud that today, I am able to pray in the first line(saf)... i always trying to be in the first line, but, u know, my iman, increasing and decreasing... 

Ok, i have not start study yet...which i need to read about religion, about the basic in christianity and judaism...then Public finance??? many things to read...salah diri sendiri juga x pandai manage masa.....

i hope u all dapat manfaat dari entry ni...

See u soon in next entry or see you when i see you.....