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All Journal LAW REFORM Jurnal Media Hukum Jambe Law Journal Administrative and Environmental Law Review Yuridika
Abd Aziz, Hartinie
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jambe Law Journal

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Re - appraising the Tax Exemption of Social Enterprises (SEs) in Malaysia: Selected Tax Exemption Theories Md Radzi, Mohd Shahril Nizam; Mohd Ariffin, Rabiatul Adawiyah; Abd Aziz, Hartinie; Abd Ghadas, Zuhairah Ariff; Anas, Andi Muhammad Aswin
Jambe Law Journal Vol. 7 No. 2 (2024)
Publisher : Faculty of Law, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/home.v7i2.381

Abstract

Re-appraising the tax exemption of social enterprises (SEs) in Malaysia from a theoretical perspective involves the underlying frameworks that justify the current tax policies applied to SEs. SEs have increasingly become pivotal in addressing societal challenges such as poverty alleviation, environmental sustainability and community development. The approach taken by Malaysian government to taxing SEs has a notable effect in achieving their social goals. One of the significant constraints for SEs in Malaysia is their tax treatment as business entities. Despite their main purpose is for public good, identical to charitable organizations, SEs are subject to taxation like business entities. Particularly, SEs are not entitled for the tax benefit as offered to charitable organizations. The tax regulatory framework does not recognize a SEs by the legal definition and there are no established tax incentives in the current legal framework that are specific to SEs. Despite the clear fact that charity organizations and charitable activities are exempted from tax, there is no tax exemption granted for SEs in Malaysia. Consequently, SEs are treated as business entities under Income Tax Act 1967. This article utilizes the argument to justify tax exemption for SEs in Malaysia. For the purpose of this discussion, this paper applied library research approach combining legal research methodology which mainly involves document analysis such as case law, legal provision and legal theories to see how they might be used to the subject matter. The paper makes a finding that tax exemption for SEs in Malaysia could be justified based on the theories of Public Good Theory, Donative Theory and the Subsidy Theory. By applying this notion, tax exemption should be granted to SEs not only for charitable organizations
The Application of Maqasid Shariah in Takaful for The Protection of Unsecured Creditors Ossofo, Assane Buana; Abd Aziz, Hartinie; Abd Ghadas, Zuhairah Ariff; Remli, Norizan; Abdullah, Nurhidayah; Mohiddin, Mas Nooraini
Jambe Law Journal Vol. 8 No. 1 (2025)
Publisher : Faculty of Law, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/home.v8i1.384

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This paper proposes expanding the concept of “Musibah” (calamity) and misfortune within the Takaful framework in Malaysia to encompass financial distress scenarios, such as compulsory winding up due to a court’s order. This expansion seeks to protect unsecured creditors, a group currently vulnerable to such events. In examining the current limitations of Takaful, the study identifies significant gaps in coverage that leave unsecured creditors exposed to financial risks. The current application of Takaful, primarily covering accidents and disasters, is scrutinized for potential extension to unforeseen financial calamities. By applying the principles of Maqasid Shariah, this study explores the transformative potential of Takaful as a mechanism for broader economic security and justice. Through qualitative methods and a critical review of existing Takaful practices, this research underscores the urgent need to reevaluate the operational frameworks to effectively protect unsecured creditors. This proposed expansion aligns with the core principle of mutual assistance and risk sharing in Shariah, thus enhancing the resilience and inclusivity of the Islamic financial system in Malaysia
Co-Authors Abd Ghadas, Zuhairah Ariff Abdullah, Nurhidayah ANDI MUHAMMAD ASWIN ANAS Anti Mayastuti Diana Lukitasari, Diana Eko Nuriyatman Hari Purwadi, Hari Irma Cahyaningtyas, Irma Md Radzi, Mohd Shahril Nizam Mohd Ariffin, Rabiatul Adawiyah Mohiddin, Mas Nooraini Ossofo, Assane Buana Ramli, Nazri Remli, Norizan Wahyu Nugroho Yuherman Yuherman