UNIVERSITI TEKNOLOGI MARA

ARSHAD AYUB GRADUATE

BUSINESS SCHOOL
IFE 735
ISLAMIC FINANCE AND ACCOUNTING
ASSIGNMENT ON :
ISLAM AND TAXATION
PREPARED FOR:
DR. SHARIFAH FAIGAH BINTI SYED ALWI
PREPARED BY:
NURUL NADIA BINTI ABDULL RASHID
NOR HAFIZAH BINTI SAMANAL

(2014715621)
(2014970723)

NIK NAINUNIS BINTI ABDUL GHANI (2014701609)

MARCH-JULY 2015
TABLE OF CONTENT

TABLE OF CONTENT........................................................................................... i
ISLAM AND TAXATION............................................................................................ 1
1.0

Introduction.................................................................................................. 1

2.0

History and Development of the taxation in Malaysia..................................1

2.1

Malaysian Tax Legislation........................................................................3

2.2

Function of Inland Revenue Board of Malaysia (IRBM)...............................4

2.3

Effects of taxation..................................................................................... 5

2.4

The characteristic of the taxation............................................................6

3.0

Types of taxation in Islamic contemporary and modern practice.................6

3.1

Islamic taxation........................................................................................ 6

3.2

Types of Islamic taxation...........................................................................6

3.2.1

Kharaj................................................................................................. 6

3.2.2

Jizyah.................................................................................................. 7

3.2.3

Ushr................................................................................................... 8

3.3

Others Taxation............................................................................................ 9
3.3.1

Personal Income Tax........................................................................... 9

3.3.2

Corporate Income Tax.......................................................................10

3.3.3

Sales and Services Tax......................................................................10

4.0

Opinion about Taxation...............................................................................11

4.1

First view of the Tax Policy......................................................................11

4.2

Second views of the Tax Policy................................................................12

5.0

Important and role of taxation...................................................................12

5.1 Role and function of zakat..........................................................................14

5.2 The important role of zakat........................................................................16
6.0

Conclusion.................................................................................................. 17

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ISLAM AND TAXATION

1.0

Introduction

Tax is a contribution obtains by Government as revenue. Tax payer is only

be imposed by the law on an individual or business i.e.: corporate, soleproprietorship or partnership when their income attracts taxation. The tax
regime in Malaysia was introduced by the British Colonial Government in
Malay Peninsula in 1948, in Sabah and Sarawak is 1957 and in 1961
respectively. Ministry of Finance where appoint IRB to acts as an agent of
the Government and to provide services in administration, assessing,
collecting and enforcing payment of direct taxes. Direct taxes includes
income taxes, real property, estate duties, and stamp duties. Taxation is
actually to raise the income of government. Government use tax for the
development of the country such as for the education, to build dams and
roads, to build school and hospitals and others. If the taxation not existing
its maybe gives difficult to government improve the country development.
Many people have debated about the taxes because its burden to all
citizen in terms of amount that will pay. Taxation is the important sources
in the modern government. Every country has different ways to calculate
the taxation. In addition, for maintaining stability of countrys economy
taxation is the important tools. From Islamic perspective, Islamic taxation
called as zakat that obliged to all Muslim. There have 8 categories of
recipients that have stated in Quran.

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2.0

History and Development of the taxation in Malaysia

The types of taxes imposed by government are generally divided into two;
direct and indirect taxation. In its early years of development, Malaysia
dependent heavily on indirect taxes as sources of revenue. The upsurge in
rubber production after 1900 and the imposition of a tax on rubber
exports in 1907 further increased the dependence on export duty
revenue. Other forms of taxation included excise and import duties and
land taxes. However, the introduction of income tax in 1917 on a
temporary basis in Malaya (as it was then known until 1963) was clouded
with uncertainty as its faced strong opposition from general public. For
instance the draft bill for imposing a tax on income that was introduced by
the Straits Settlement Legislative Council in 1910 was withdrawn the
following year as it did not receive the support of the tax paying public.
Income taxes were introduced at various times and for various purposes
over the preceding 30 years: (Kaipillai, 2010).

1917-1922

Due to the unfavourable of the 1910 draft bill, proposal to introduce

income tax were concealed in the more agreeable language not raising
revenue, but to fund the imperil war expenditure. Towards this purpose
the War Tax Ordinance was introduced, and remain in forced up to the
year 1919. (Kaipillai, 2010)

1923-1940

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During this period, there was no income tax in the Straits Settlements.
(Kaipillai, 2010)

Post 1945

The Special Tax Adviser to the Government was appointed in 1946 to

draft tax legislation for Malaya. He completed a comprehensive report
in the following year. The Income Tax Ordinance 1947 took effect from
1 January 1948. (Kaipillai, 2010).

Income Tax Ordinance 1947

The provision of the ordinance were based substantially on the model

colonial Territories Income Tax Ordinance 1922 (UK) which was
designed for the British colonies at that time. (Kaipillai, 2010)

Income Tax Act 1967

The income Tax Ordinance 1947 was subsequently repealed and

replaced by the income Tax Act 1967 which came into effect on 1
January 1968. The ITA 1967 actually consolidated the three laws of
income Taxation then existing in Malaysia. The Income Tax Ordinance
1947 which was only applicable to Peninsular Malaysia, the Sabah
Income Tax ordinance 1956 applicable to Sabah and the Sarawak

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Inland Revenue Ordinance 1960 applicable to Sarawak. After the

formation of Malaysia 1n 1963, the separate taxation system of the
three territories continued in existence until the introduction of the ITA.
(Kaipillai, 2010)
2.1

Malaysian Tax Legislation

Generally, it no specific tax legislation governing Islamic financial

instrument but in income tax Act 1967 have certain provision on Islamic
transaction. The are some Act in the following:
Section 2(7)
Any reference in this act to interest shall apply mutatis, mutandis to
gains or profits received and expenses incurred, in lieu of interest, in
transaction conducted in accordance with the principles of syariah.
Means that the profits from the must be derived from the Islamic
financial transaction, it cannot have any element that prohibited in
islam such as Riba.
Section 6A (3)
A rebate shall be granted for a year of assessment for any zakat,
fitrah or any other Islamic religious dues payment of which is
obligatory and which are paid in the basis year for that year of
assessment to,

and evidenced by a receipt issued by, an

appropriate religious authority established under any written law.

Section 18 (Part III)

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"insurance" includes a takaful scheme pursuant to the Takaful Act

1984;
"premiums", in relation to insurance, includes contributions or
instalments payable under a takaful scheme pursuant to the Takaful
Act 1984. (Inland Revenue Board of Malaysia (Act 1995), 2006)
2.2

Function of Inland Revenue Board of Malaysia (IRBM)

The Inland Revenue Board of Malaysia (IRBM) is one of the main revenue
collecting agencies of the Ministry of Finance. The Department of Inland
Revenue Malaysia became a board on March 1, 1996, and is now formally
known as IRBM.

The agency is responsible for the overall administration of direct taxes

under the following Acts:

1.

Income Tax Act 1967,

2.

Petroleum (Income Tax) Act 1967,

3.

Real Property Gains Tax Act 1976,

4.

Promotion of Investments Act 1986,

5.

Stamp Act 1949,

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6.

Labuan Offshore Business Activity Tax Act 1990

Based on the Act 533 INLAND REVENUE BOARD OF MALAYSIA ACT 1995
they list out the function of the Inland Revenue Board:

Section 10 (Part III)

1. To act as agent of the Government and to provide services in

administering, assessing, collecting and enforcing payment of
income tax, petroleum income tax, real property gains tax, estate
duty, stamp duties and such other taxes as may be agreed between
the Government and the Board;

2. To advise the Government on matters relating to taxation and to

liaise with the appropriate Ministries and statutory bodies on such
matters;

3. To participate in or outside Malaysia in respect of matters relating to

taxation;

4. To perform such other functions as are conferred on the Board by

any other written law.
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5. May act as a collection agent for and on behalf of any body for the
recovery of loans due for repayment to that body under any written
law.
2.3

Effects of taxation

1. Personal income Tax-legal Taxpayer will affect the decision of work,

save and invest. Maybe all the taxpayer will feel burden to pay the
tax and these affect also effect other people

2. Corporate income tax its gives the result to lower corporate profits
and dividends. The income of business may reduce so that they will
increase their profit by raising the process of the products. (Johari,
Ibrahim, Radzi, & Ibrahim, 2014)

2.4

The characteristic of the taxation

1. Cash- means that its generally pay in cash, the payment other than
cash is

not accepted like checks, promissory notes or any other

than cash.

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2. Enforced contribution this payment of Taxation is not the

voluntary, its based on the income tax personal or corporate

3. Proportionate in character the payment of the tax based on the

ability to pay.for example the higher income of the tax payer will
gives the highest pay of taxation,

4. Levied for public- the objective of taxation is wants to development,

so that the taxes are to support the government to manage all the
development projects and program to the country.

3.0

Types of taxation in Islamic contemporary and modern

practice.
3.1

Islamic taxation

Zakat is the heart of the Islamic tax system. Nothing can be said about
taxation in an Islamic system without firstly knowing the nature of the
zakat system. There have similarities between taxes and zakat. Principle
of taxation is acceptable but the ruler should give a clear explanation to
implement taxes. The tax policy would be able to further oppress Muslim if
there no any reference to Shariah in any decision-making.
3.2

Types of Islamic taxation

3.2.1

Kharaj

Literally Kharaj means lease, rent or simple yield. From the terminology,
definition Kharaj is the levy on land produce in the non-muslim state

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which was conquered by the Islamic state as payment to the Islamic state.
Kharaj was firstly introduces by the Caliph Umar ibn Al-Khatab. There is no
clear direction in the Holy Quran or traditions of the Prophet (SAW) about
the rates and methods in the collections of Kharaj (Azmi, 2009). So the
ruler has authority to change the rate and its method whenever
appropriate.
There are some condition Kharaj was imposed includes facility of land,
types of crops and system of irrigation. Jurists have classified two basis
charged on Kharaj which are fixed Kharaj levied at a fixed amount per unit
of area and proportional Kharaj which is charged on portion of the
production as half or one quarter and other. Once the land was declared
as Kharaj land, it will remain as such even though the owner land sells the
land to a Muslim or become a Muslim. Kharaj is not to be charge on the
habitations or the land-owners houses.
3.2.2

Jizyah

Jizyah comes from root word Jaza which means recompose. It is a kind of
tax where imposed on non-Muslim by Islamic state as a protection given
to them and their properties as well. Al-jizyah is also called poll-tax
(Ahmad, 2015) Which is a poll tax imposed to non-Muslim because there
were neither paying Zakat nor serving army like Muslim citizens. The
groups of non-Muslims are called Zimmis which means protected or
covenanted group.
Al-Quran mentioned about the authority of Jizyah which commands the
believers: (At-taubah 9:29).
9 | Page

Fight against such of those who have been given the

scripture as believe not in Allah nor Last Day, and forbid not
that which ALLAH hath forbidden by His messenger, and
follow not the religion of truth, until they pay the tribute
(Jizyah) readily, being brought low
There are some rules of Jizyah in the Quran and practices during Prophetic
tradition and four caliphs. Not everybody compulsory to pay Jizyah. There
are some group is exempted from Jizyah. Jizyah is levied on male who is
able, adult and non-Muslim which competent to participate in war
(Ahmad, 2015).The groups of Zimmis (protected people) who are
exempted from Jizyah tax are women, under age male, old folks, handicap
person (blind, deaf or crippled), priests and monks, the captive, military
people, beggary and the poor Insane and mentally problem persons.
Based on the history of Islam, if Islamic state not able to protect life and
property of them, the amounted collected from Jizyah has been refund to
non-Muslim during the war. In fact the rate of Jizyah is much lower than
Zakat. In addition, the Jizyah are obliged one Dinar (12 dirham) per annum
for a person by the Prophets. During the time of Caliph Umar, the rate was
depending on the income level of the payers as follow:
1. Upper group : the rate was 4 Dinars (48 dirhams)
2. Middle group : the rate was 2 Dinars (24 dirhams)
3. Lower class : the rate was 1 Dinars ( 12 dirhams)

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3.2.3 Ushr
Literally means one-tenth. It is a tax on agricultural products. He Muslim
Jurists and Fiqh of Scholars has been developed this concept. There are
some area under Ushr land are Makkah, Madina, Taif, Hijaz, Yemen and
other Arab Territories. The term Ushr cannot found in the Quran. However
there is verse refer to Ushr.
Eat you of the fruit thereof when it fruiteth, and pay the
due thereof upon the harvest day, and be not prodigal (Alan am 6:141)
There are two different types agricultural product classified by jurists.
Firstly, farm produce like corn and vegetable and secondly, garden
produce like fruits, honey and other. In the Quran (6:141) above
mentioned that the time for payment Ushr at the time of harvest.
Minimum limit for agricultural product is 5 vasqs or 948kg. Ushr is liable to
the owner, the owner must be a Muslim who is adult or a minor, may be a
man or a women. The Ushr will be charge if he or she cultivates the land
on their own. If their agricultural destroyed due to natural calamities or
theft, no Ushr is charge.

3.3

Others Taxation

In our tax system in Malaysia, there are some difference types of taxes.
From the report on Tax in Malaysia prepared by (Zakaria, 2010), he
discussed more on personal and income tax, value added tax, customs
duty and local tax. Every difference tax has difference function and
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objective. Tax in Malaysia is divided into two categories which are direct
tax and indirect tax. While, the direct tax consists of income tax, real
property gain tax, petroleum income tax and stamp duty. Besides, the
indirect taxes consist of sales tax, service tax, import duty, export duty
and excise duty.
3.3.1

Personal Income Tax

Any individual who has income accruing in or derived from Malaysia or

derived from outside Malaysia for a year assessment (YA) is liable to tax in
Malaysia. However starting from 2004, income received by an individual
for a year of assessment that is derived from sources outside Malaysia is
exempted from tax (Zakaria, 2010).
These taxes are paid by a person whose income is subject to deductions
on tax credits. This tax is not imposed to people under a certain income
and who have special disability. There are some deductions such as
medical expenses, cash donation for public and a gift money to
government.

3.3.2

Corporate Income Tax

This tax special for resident companies are subject to tax on income
accruing in or derived from Malaysia. Income received in Malaysia from
outside Malaysia is exempted from tax, except for companies carrying on
the business of banking, insurance or air transport. The tax is subjected to
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25%. Non-resident companies are subject to tax only accruing in or

derived from sources within Malaysia. Business income of non-residents
derived through a permanent establishment in Malaysia is subject to tax
(PwC, 2014)
3.3.3

Sales and Services Tax

Since 1 April 2015, Malaysia implemented of Goods and Services Tax

(GST) will be a major tax reform in Malaysia. GST is a multi-stage
consumption tax is based on consumption rather than earnings and can
be charged on virtually all supplies of goods and services. The
implementation of GST will replace the current sales and services tax.
Current sales tax is a single stage imposed at the import or manufacturing
levels. In Malaysia, manufacturers of taxable goods are required to be
licensed under the Sales Tax Act 1972. Sales tax is generally at 10%.
However, raw materials and machinery for use in the manufacture of
taxable goods are eligible for exemption from the tax. Certain tourism and
sport goods, books, newspapers and reading materials are exempted.
A service tax was introduced in Malaysia at 1972. It applies to certain
prescribed goods and services in Malaysia including telecommunication
services companies, advertising companies, recreational club, parking
service space services operator, consultancy firms, management service
provider and courier service firms.

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4.0

Opinion about Taxation

Some Muslim people still questioning either tax such as Income tax,
wealth tax, property tax and so on are possible to charge to Muslim. This
issue is not easily resolved since there are no clear instructions either in
the Quran and the Sunnah in the support of or against to it. Muslim jurists
have different opinion regarding the concept of taxes in Islam whether the
government should collect taxes from people or not. There are some
reasons allowing and rejecting of taxation.
4.1

First view of the Tax Policy

Some Ulama allow the existence of tax policy. This is because, according
to

the

original,

everything

is

permissible.

The

important

thing

implementing taxes, the ruler should be guided form basic principles of

the Zakat system and should not contradict with zakat. As we all know,
zakat is the heart of the Islamic tax system. Since the tax is used for the
good of society, such as infrastructure development, education and so on,
it can be concluded that the tax law is permissible (Nafik & Widiastuti,
2012).
There are some people and Muslim jurist that have allowed collecting
zakat. Abu Yusuf in his book, Al-kharaj, Ibn Khaldun in his book
Muqaddimah, Marghinani in his book al-Hidayah, Umer Chapra in book
Islam and the Economic Challenge, Hassan al-Banna in his book Rasail
Majmuatur, Ibn Taymiyyah in Majmuatul Fatawa, Abdul Qadeem Zallum in
Al-Amwal fi Daulah al-Khilafah stated allowing collecting zakat. The whole
idea of the figure quoted in (Nafik & Widiastuti, 2012). Yusuf al-Qarawi, an

14 | P a g e

Egyption Muslim scholar, has allowing the tax obligations of charity. There
are some requirements for tax collection. Firstly, the Government really
needs funds and no other source that can cover their needs. Secondly, the
division of the tax must equitable. Thirdly, spent the amount collected for
Maslahah people.
It can be concluded that, taxes are permissible if there is no other
opportunity to gain the revenue for public interest. At the same time, the
taxes should be collected from people are affordable to pay it, not from
poor people. This is because the amount may be burdening them.
However, the ruler should give a clear explanation and make sure the
taxes are not contradicted with the Shariah principle. So, the taxes will
benefit to society in term of development.
4.2

Second views of the Tax Policy

Every person with have their own opinion in some issues. Same goes to
tax policy. There have second view who are argues that the tax is haram.
This is because in the history of Islam during the Prophet Muhammad and
the Caliph was never to tax to the Muslims. They are obliged to pay Zakat
only. The Fuqaha or Ulama worry if taxes are allowed it will abuse and
become tool of oppression. To makes its economic system significantly in
Islam, Islam very serious emphasis on social and economic justice
(Affandi, 2002).
It clearly stated in Quran all forms of levies is prohibited. Allah says in
Surah Al-Baqarah (2:188). And eat up not one another property
unjustly (in any illegal way stealing, robbing, deceiving, etc), nor
15 | P a g e

give bribery to the rulers (judges before presenting your cases)

that may knowingly. Islam does not recognize the tax because there is
Dharibah.

5.0

Important and role of taxation.

The government imposed taxation charge on citizen and also corporate

business. The charge by the government would give the benefit to the
citizen of the country as a whole because they used the fund by the
different government project. The taxation process can benefit both the
society and business as a whole.
In todays world most of the countries in the world have its own tax
system because tax are one of the major revenue for the government to
administer the country. (Ahmad, 2015) Some of the important roles of tax
are as follow:
1. Maximize allocation of resources
The change of resources from the taxed to non-taxed sector was led
by the imposition of taxes. The revenue is due on various productive
sectors in the country in order to increase the country growth. To
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encourage development activities in the underdevelopments area of

the country, it also can be use the tax revenue.
2. Raising government revenue
Besides intends at raising sufficient financial

resources

for

administration expenses, for law maintenance and to protect the

country from foreign aggression, now the main object is to ensure
the social welfare. The increases in tax collection will cause the
increase of the government revenue.
3. Encouraging savings and investment
Since developing countries has mixed economy, indirectly it is
actually promoting capital formation and investment for public and
private sectors. Then, the ratio of savings to national income also
was raise.
4. Reducing the inequities of income and wealth
Government can encourage people to save and invest in productive
sectors through reducing inequities in income and wealth by using
an efficient tax system.
5. Accelerating the economic growth
Tax policy used to handle critical economic situation like depression
and inflation. In depression, tax is set to reduce the savings and
increase the consumption to increase the aggregate demand and
vice versa. Thus the tax policy was used to strengthen incentives to
both savings and investment.
6. Stabilizing the price
The important to ensure the growth stability by maintaining the
price stability of under develop country.
7. Control the mechanism
Tax policy is also a tool to control inflation, consumption of liquor
and luxury goods and to protect the local poor industries from the
uneven competition. Taxation is the only effective weapon which
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private consumption can be constrained and thus resources

transferred to the state to ensure sustainable development.
5.1

Role and function of zakat

The institution of zakat has implications for micro and macro-economic

variables. Zakat has effects on saving and investment behaviors of
individuals without affecting work efforts. Thus, it involves several
dimensions including allocative efficiency, distribution of income and
wealth, social security, economic growth and poverty alleviation and
stabilization. (Aziz, 2013) . The roles and functions of zakat institution can
be explained by the following points:

1. Zakat and saving

Zakat will increase national savings, while some others find the
effect unconvinced. The institution of zakat is expected to increase
saving for the individual and nation. The higher the uncertainty
about the expected rate of return on investment, the higher will be
favorable effect of zakat on savings. The effect of zakat on national
income will depend on the nature of consumption function that the
society follows in its consumption behavior.
Zakat distribute the wealth or resources from the rich to the poor
and according to the absolute income, the average propensity to
consume of the low income group is relatively higher than of the
high income group.
2. Zakat and income distribution
Zakat institution will redistribute the resources from the rich people
to the unfortunate society. There are two channel of distribution of
income and wealth. Firstly, the functional distribution of income
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which refer to the distribution of the services and produced goods

among the factors of production and secondly, distribution of wealth
through transfer payments. If the Islamic mechanism of functional
distribution of income through a just factor pricing is implemented,
the distribution of income is not expected to be highly uneven.
3. Zakat and poverty eradication
The establishment of zakat institution is to help the needy people
especially to the Muslims nation. Poverty is one of the worst
problems in the society. Poverty also may leads to crime such as
robbery which is most of the crimes is committed due to poverty. If
the zakat institution was operating effectively, it will create the
sense of love, cooperation and friendship between the rich and the
poor people. A variety of distributional channels tend to lead the
Muslims towards a central average of living standard will effect in
extreme income inequality and would not exist in a properly
functioning in Islamic state.
In addition, if the zakat institution is properly implemented, it will
able to break the gap between the poorer and the richer and thus
will eradicate the poverty in the society. The abolition or wiping up
of interest will encourage the rich to invest their wealth as well as
will increase employment.
5.2 The important role of zakat
The institution of zakat is a crucial component of the Islamic
economy. The role of zakat within Islamic economy can be said to
cover three areas which are for the first is social, second is moral
and the last one is economic area. (Ahmad, 2015)
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a) The social area.

The primary objective of zakat is to reduce poverty and this
objective is very important to the social aspect which considering
the fact of the some of the rich countries in the world strangely
enough poverty is widespread in the muslim world. This is
because in those countries wealth is largely controlled by a group
of elites who do not care for the poor and the unfortunate people.
These situations become worst if these elites not to levy zakat
that make the poor or the needy society forced to steal or beg for
charity. Thus, the rich live up to their society responsibility by
distributing a portion of their wealth to the poor of the society
large.
b) The moral area
The important role of zakat in the Islamic taxation is that it
washes away the greed and covetousness of the rich. Islam
encourages the lawful the lawful seeking of wealth and Islam is
not-anti wealth. Nevertheless, Islam is against the excessive
materialistic attitude which some people tend to exemplify. The
important role of zakat in encourages and also impresses a sense
of moral responsibility on the rich to look after the poor and the
less fortunate members of the society. Thus, it also seeking to
restrain meaningless of greed, selfishness and covetous in order
to create a society that is caring, loving and just.

6.0 Conclusion

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After we discuss some topic with Islam and taxation. We can see the differences between the
concept of Islamic taxation and other taxation in current practice. There are some benefits of
implementing taxation in our country. From the perspective of Islam, Islamic taxation or
zakat will give a big impact to Muslim society. For example, it may eradicate poverty,
increase social development and helping poor people. By having zakat in islam it also can
increase Islamic economy in our country. The obligation to pay zakat is the command from
Allah. So as a Muslim, we are obliged to pay zakat.
In addition, most of the country implements taxation to increase their income. From an
Islamic perspective, the collection of taxation is not prohibited, but the rulers should give the
clear explanation in term of a portion, usage and so on. The taxation to Muslim should be not
compulsory because Muslim are obliged to pay zakat. But, the ruler has their own opinion to
collect taxes. There are some requirement for government in implementation of taxation.
When there are no other funds to cover their needs, the distribution should be equitable and
the uses are for Maslahah.

REFRENCES

Affandi, N. M. (2002). Islam & Business. Selangor: Pelanduk Publication.

Ahmad, I. (2015). Islamic Economic. Selangor: UITM Bookpres.

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Aziz, M. R. (2013). Introduction to Islamic Institutions in Economics and Finance.

Negeri Sembilan : USIM Publisher .
Azmi, S. (2009). Islamic Economics. India: Goodword Books.
(2006). Inland Revenue Board of Malaysia (Act 1995). Kuala Lumpur: The
Commissioner of Law revision, Malaysia Under the Authority of the
Revision of Laws Act 1968 in Collaboration withPercetakan Nasional
Malaysia Bhd.
Johari, F., Ibrahim, P., Radzi, W. M., & Ibrahim, M. F. (2014). THE MALAYSIAN LAND
TAXATION SYSTEM: A. Journal Klagenfurt ,Australia.
Kaipillai, J. (2010). A Guide To Malaysian Taxation. Malaysia: Mc Graw Hill
Education.
Nafik, M., & Widiastuti, T. (2012). Comparison Between The Modern and Islamic
Concept of Taxation. the 2012 International Conference on Business and
Management, (pp. 18-28). Phuket, Thailand.
PwC. (2014). Malaysian tax and Business Booklet (PricewaterhouseCoopers).
Kuala Lumpur : SP- muda printing Services Sdn Bhd .
Zakaria, T. S. (2010). Tax System In Malaysia. The Asian Tax Syatem Seminar
2010, (pp. 1-22). Bangkok.

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