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February 1, 2018
DR. ZULKIFLI HASAN
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ZAKAT MANAGEMENT SYSTEMZAKAT MANAGEMENT SYSTEM

LCA 4572LCA 4572

Topic:Topic:

Contemporary Contemporary FiqhiFiqhi Issues on Issues on
ZakatZakat

Issues in Issues in FiqhFiqh ZakatZakat

�� Does the company is subject to Does the company is subject to zakatzakat??

�� Who should pay Who should pay zakatzakat on shares of the on shares of the

shareholders and how?shareholders and how?

�� Who should pay the Who should pay the zakatzakat on investment on investment

accounts?accounts?

�� Who should pay Who should pay zakatzakat on saving and on saving and

current account?current account?

ZakatZakat Obligation on CompanyObligation on Company

�� It is settled law in Islamic It is settled law in Islamic
jurisprudence that company as an jurisprudence that company as an
artificial person (artificial person (shaksshaks iktibariiktibari) by ) by
itself cannot be a legal person itself cannot be a legal person
((mukallafmukallaf). But it shareholders are ). But it shareholders are
natural person and has to pay natural person and has to pay zakatzakat..

�� HanafiyahHanafiyah--individual shareholders to individual shareholders to
pay pay zakatzakat individuallyindividually

�� JumhurJumhur: the Corporate to pay on : the Corporate to pay on
their behalf.their behalf.

Mode of PaymentMode of Payment

�� ZakatZakat will be paid by the will be paid by the

management.management.

�� UrudUrud TijarahTijarah-- market price of the market price of the

capital shares plus the profits out of capital shares plus the profits out of

the business.the business.

�� Asset includesAsset includes

�� 1. Cash1. Cash--

�� 2. Working capital and fixed asset2. Working capital and fixed asset

�� 3. receivable debts.3. receivable debts.

ZakatZakat on Investment Accounton Investment Account

�� ZakatZakat will be on the investor himselfwill be on the investor himself

�� General Investment accountGeneral Investment account-- on the on the

profit that he collectsprofit that he collects

�� Specific Project FinancingSpecific Project Financing--ZakatZakat on on

both principal sum plus the profit.both principal sum plus the profit.

ZakatZakat on Saving Accounton Saving Account

�� ZakatZakat will be on the holderwill be on the holder

�� Money plus the accrued gift on the Money plus the accrued gift on the

saving and on the principal sum on saving and on the principal sum on

the current account.the current account.

Investment on Investment on ZakatZakat CollectionCollection

�� First viewFirst view-- QureshiQureshi, , TaqiTaqi UsmaniUsmani--

�� the the zakatzakat collection must be collection must be
disbursed immediately to the disbursed immediately to the
recipients.recipients.

�� The state has no locus The state has no locus standistandi to to
invest it with the view of generating invest it with the view of generating
more income.more income.

�� Second View: Second View: QardahwiQardahwi, , ZarqaZarqa, ,
WahbahWahbah: Allowable: Allowable

First View: ArgumentsFirst View: Arguments

�� 1. Contravene the principle of 1. Contravene the principle of tamliktamlik by by
the recipients.the recipients.

�� 2. Against the condition of prompt 2. Against the condition of prompt
distributiondistribution

�� 3. 3. ZakatZakat is not supposed to be reserved is not supposed to be reserved
for future need, it is designed to alleviate for future need, it is designed to alleviate
present economic need.present economic need.

�� 4. Using 4. Using zakatzakat as income earning projects as income earning projects
is a kind of accursed innovation in the is a kind of accursed innovation in the
area immutable aspect of Islam.area immutable aspect of Islam.

�� 5. Any investment may incur loss and who 5. Any investment may incur loss and who
to bare for it.to bare for it.

Second View: ArgumentsSecond View: Arguments

�� 1. Majority school1. Majority school-- ruler can spend ruler can spend

the entire the entire zakatzakat fund for the benefit fund for the benefit

of one class and also at different of one class and also at different

rate. Permissible based on rate. Permissible based on maslahahmaslahah..

�� 2. It is not against principle of 2. It is not against principle of

tamliktamlik-- feasting and clothing of the feasting and clothing of the

poor are allowablepoor are allowable

�� 3. Disbursement does not have to be 3. Disbursement does not have to be

prompt. Can be given monthly basisprompt. Can be given monthly basis

ContCont……

�� 4. The risk on investment could be 4. The risk on investment could be
avoided by proper planningavoided by proper planning-- HanafisHanafis
and and ShafiisShafiis in agreement that in agreement that
providing poor with tools for labor providing poor with tools for labor
from from zakatzakat fund proves that fund proves that zakatzakat
can be used for future security.can be used for future security.

�� 5. It is not an innovation of 5. It is not an innovation of
denounced types as it benefit the denounced types as it benefit the
recipients. recipients.

ContCont……

�� 6. According to 6. According to IbnuIbnu HajarHajar, Prophet , Prophet

allowed a group of people from allowed a group of people from UraynahUraynah to to

drink milk of the drink milk of the zakatzakat camel.camel.

�� 7.to benefit the recipients by providing 7.to benefit the recipients by providing

them with working capital or tools.them with working capital or tools.

�� 8. Effectively help in the alleviation of 8. Effectively help in the alleviation of

property.property.

�� 9. Productive disbursement of 9. Productive disbursement of zakatzakat to the to the

poor would thwart the inflationary effect of poor would thwart the inflationary effect of

zakatzakat on Islamic economy.on Islamic economy.

ContCont……

�� Condition by the second view:Condition by the second view:--

�� 1. The ultimate ownership of its 1. The ultimate ownership of its

return and the capital return and the capital smsm be spent be spent

on the recipients.on the recipients.

�� 2. Only the surplus fund should be 2. Only the surplus fund should be

invested.invested.

�� 3. Investment activities should be 3. Investment activities should be

carried out with extra caution and carried out with extra caution and

prudent financial planning.prudent financial planning.

ResolutionResolution-- FiqhFiqh Academy 1986Academy 1986

�� Conditionally permissible:Conditionally permissible:

�� 1. Allowed on the surplus of the 1. Allowed on the surplus of the

collected collected zakatzakat

�� 2. to the extent of using the portion 2. to the extent of using the portion

allotedalloted to to fifi sabilsabil AllahAllah

How to Manage Investment?How to Manage Investment?

�� ShahatahShahatah Model:Model:--

�� 1. 1. ZakatZakat revenues can be used in revenues can be used in

mudharabahmudharabah projects.projects.

�� 2. Loan can be provided to be2. Loan can be provided to be--ableable--bodied bodied

beneficiaries who pay the money back.beneficiaries who pay the money back.

�� 3. Low cost houses3. Low cost houses--rent financingrent financing

�� 4. leasing light fixed asset with nominal 4. leasing light fixed asset with nominal

feefee

�� 5. interest free loans to those suffer 5. interest free loans to those suffer

calamities.calamities.

ContCont……..

�� Muhammad Muhammad AnwarAnwar’’ss Model:Model:

�� 1. Establishment of a special 1. Establishment of a special

financial institution financial institution ““AwqafAwqaf--ZakatZakat

Investment FundInvestment Fund””..

�� 2. In collaboration with Islamic banks 2. In collaboration with Islamic banks

to finance project for the benefit of to finance project for the benefit of

poor.poor.

�� 3. It has branches and affiliate 3. It has branches and affiliate

offices.offices.

ContCont……

�� FarahFarah Model:Model:

�� To establish To establish zakatzakat investment bank investment bank

bankbank alal--ithtithmarithtithmar alal--zakawiyahzakawiyah..

�� Can conduct financing activities.Can conduct financing activities.

ContCont……

�� ZakiZaki BadawiBadawi’’ss Model:Model:

�� ZakatZakat alal--fitrfitr: should be used for the : should be used for the

urgent consumer need of poor and urgent consumer need of poor and

needy.needy.

�� ZakatZakat alal--mal: Could be invested in mal: Could be invested in

productive ventures such as textile productive ventures such as textile

factories, manufacturing, low cost factories, manufacturing, low cost

houses.houses.

Kuwait Kuwait ZakatZakat House ModelHouse Model

�� GovtGovt institution in 1982.institution in 1982.

�� Investment approach:Investment approach:--

�� 1. 1. zakatzakat fund in 2 accountsfund in 2 accounts-- current current
and saving account.and saving account.

�� 2. Interest free loans2. Interest free loans-- Payment by Payment by
way of installments.way of installments.

�� 3. Finance the vocational training for 3. Finance the vocational training for
capacity building of people capable of capacity building of people capable of
becoming productive citizens. becoming productive citizens.
Scheme Scheme ““ Productive Rehabilitation Productive Rehabilitation
SchemeScheme””

ZakatZakat on Company Owned By the on Company Owned By the GovtGovt

�� GovernmentGovernment’’s Co:s Co:

�� 1. Fully Owned1. Fully Owned-- 100% Capital from 100% Capital from

the Govt.the Govt.-- NonNon--profitable profitable

organisationorganisation--Profit for national Profit for national

developmentdevelopment

�� 2. Partnership2. Partnership--

�� 3. Subsidiaries3. Subsidiaries--

Co. Fully Owned by the Co. Fully Owned by the GovtGovt

�� 100% Capital from the Govt. 100% Capital from the Govt.

�� NonNon--profitable profitable organisationorganisation

�� Profit for national developmentProfit for national development

�� Welfare institution or any company, Welfare institution or any company,

if their objective is for public benefit.if their objective is for public benefit.

�� ZakatZakat is not obligatory is not obligatory

Co. shared by private and the Co. shared by private and the govtgovt

�� Capital by the Capital by the govtgovt and private.and private.

�� ProfitProfit--driven entitydriven entity

�� ZakatZakat could be invoked to this type could be invoked to this type

of co.of co.

Who will pay?Who will pay?

�� Shareholders.Shareholders.

�� Only Muslim shareholdersOnly Muslim shareholders

�� NisabNisab and and hawlhawl

�� If If zakatzakat has been paid by the has been paid by the

company, shareholders need not company, shareholders need not

have to pay.have to pay.

�� If otherwise, shareholders have to If otherwise, shareholders have to

pay pay zakatzakat

Issue on TimeIssue on Time

�� ZakatZakat must be paid immediately at must be paid immediately at

its due time.its due time.

�� Deferment is prohibited unless has Deferment is prohibited unless has

valid reason.valid reason.

�� Permissible to pay Permissible to pay zakatzakat in advancein advance--

JumhurJumhur

Issue on Transfer of Issue on Transfer of ZakatZakat

�� Consensus: Consensus: zakatzakat can be transferred can be transferred

from one city or country to another from one city or country to another

provided that the needs of the city or provided that the needs of the city or

country have been satisfied.country have been satisfied.

Issues on Issues on zakatzakat owed by a owed by a

deceased persondeceased person

�� If one dies before he pays If one dies before he pays zakatzakat, it , it

must be paid from his estate.must be paid from his estate.

Issue on the payment of the valueIssue on the payment of the value

�� At first majority of the scholarsAt first majority of the scholars-- not not

permissible to pay the value instead permissible to pay the value instead

of item itself.of item itself.

�� Abu Abu HanifahHanifah, , IbnuIbnu QudamaQudama, , IbnuIbnu

TaimiyaTaimiya-- approved paying the value.approved paying the value.

�� Must choose the way which suffice Must choose the way which suffice

the needs of the needy and more the needs of the needy and more

beneficial.beneficial.


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+

Issues and Challenges in Islamic Finance

Zulkifli Hasan, PhD

+
Contents

n  Issues and Challenges in Islamic finance

+
Issue 1: Legal Ruses

n El Gamal, (2006) severely criticizes the existing
practice of Islamic finance by claiming that IFIs have
heavily used ruses in their products and services to
circumvent Islamic prohibitions. Shariah arbitrage that
increases the transactional cost which is unnecessary.

n Saleem, (2006) posits that Islamic finance is ‘deception'
and ‘charade’

+Issue 2: Formalist Deadlock

n Balz, (2010): Islamic finance is experiencing a
‘formalist deadlock” where the industry is more
concerned with formal adherence to Islamic law
instead of promoting Islamic ethical values.

n Siddiqi, (2004): the existing practice of Islamic
finance in which too much focus and reliance on
jurisprudence and little weight given to the scientific
aspects of the discipline.

+
Issue 3: Theoretical Underpinning

n Kuran, (2004): Islamic economic does not have a
comprehensive framework for modern economy.

n Asutay, (2007): “rather than being part of the Islamic
political economy, Islamic finance has been pursuing
policies away from the theoretical underpinnings and
systemic understanding of Islamic economics and has
located a surrogate financial framework in neo-
classical economics”.

n Al-Attas, (2010): Islamic finance remains very much
wed to neo-classical economics and employs
Keynesian economic model to prove that interest-free
economic system is workable and superior to
conventional finance.

+
Issue 4: Convergence

n  Chapra, (2010): the practice of Islamic finance seems unable
to attain its authenticity and share many common similarities
with conventional finance.

n  Hossein Askari, Zamir Iqbal and Abbas Mirakhor (2009):
Islamic financial products emulate conventional-style fixed-
income debt-like and defeat the objective of Islamic finance.

n  El Gamal (2006): Dilution of Islamic brand name.

+
Issue 5: Lack of Socio-Dimension

n  Asutay, (2008): Islamic finance has failed to realize the very
reason of its existence in providing socio-economic
development for the larger parts of the Muslim world and
communities.

n  Usmani, (2002): philosophy of Islamic finance is not only
motivated by profit per se but more important to establish
distributive justice based on the principle of Shari’ah without
any exploitation

+
Issue 6: Ownership

n Beneficial ownership and full ownership

n the bank holds beneficial ownership of the asset
(motor vehicle/house), while the customer, having
his name in the document of title, becomes the
legal owner

n Profits in trading are allowed because they are not
free from risks, losses, and uncertainties.

n The SAC accepted and recognised both concepts
of ownership namely the legal ownership and the
beneficial ownership

+
Issue 7: Compensation For Late Payment

n E.g. Defaulters under conventional hire purchase
will be charged 8.0% per annum; while in an
AITAB scheme, the compensation for late charges
is only 1%.

n Penalty: Gharamah Ta’widh: Compensation

n Compensation for late payment-
n Prior 1998- Cannot impose compensation
n Post 1998- Can:- i.  La Darar Wa la Dirar ii. Al-

Darar Yuzal iii. Fatwa Al-Zarqa: Bay Al- Arabun
iv. Based on economic loss.

+Cont….
n View 1: No compensation.

n 1. once due, become a debt obligation payable
by the hirer and are subject to all the rules
prescribed for a debt.

n 2. This compensation, if meant to add to the
income or generate profit for the owner, is not
warranted by the Shariah.

n 3. A monetary charge from a debtor for his late
payment is exactly the riba prohibited by the
Holy Quran

+ Cont..

n View 2: Compensation is allowed:

n A compensation can be charged to the
customer for delayed payment, though the
amount recovered is only to be used for
charitable purposes by the bank

n BNM: the customer shall pay to the bank the
sum equivalent to the costs incurred by the
bank in the maintenance on such default
amounts or such rate as prescribed by the
Bank Negara Malaysia.

+
SAC’s Ruling 1998 and 2010

n  Late payment charge imposed by IFIs encompassing both
concepts of gharamah and ta`is permissible

n  i. Ta`widh may be charged on late payment of financial
obligations resulted from exchange contracts (such as sale
and lease) and qard;

n  ii. Ta`widh may only be imposed after the settlement date of
the financing became due as agreed between both
contracting parties;

n  iii. Islamic financial institution may recognise ta`widh as
income on the basis that it is charged as compensation for
actual loss suffered by the institution; and

n  iv. Gharamah shall not be recognised as income. Instead, it
has to be channeled to certain charitable bodies.

+Sample clause on Ta’widh
n  Notwithstanding anything contained in this Agreement, the

Customer hereby undertakes to pay to the Bank, compensation on
overdue instalments and payments of the Sale Price on the date of
maturity of the Facility as follows:
n  for failure to pay any instalments of the Sale Price from the date of first

drawdown  until date of maturity of the Facility, the compensation rate
that shall be applied is one per centum (1%) per annum on the overdue
amount or any other method approved by BNM;

n  for failure to pay any instalments and which failure continues beyond the
maturity date of the Facility, the compensation rate that shall be applied
is the Bank’s current Islamic Money Market Rate on the principal
balance or any other method approved by BNM; and

n  the amount of such compensation shall not be compounded on the
principal amount.

+ MK Associates Sdn Bhd v. Bank Islam
Malaysia Bhd  [2015] 6 CLJ

n  The plaintiff must know of the imposition of Ta’widh so that

consent could be given freely. Obviously, the plaintiff in this
case did not know the imposition of Ta’widh on the financing
facility granted to it.

n  At the time the agreements were entered into Ta’widh was
not practised by the IFI. Ta’widh was only introduced after
the SAC’s Resolution in 1998. The said resolution was to take
effect only on 1 January 1999 to existing and new
agreements. Therefore, Ta’widh shall be applicable only on
or after 1 January 1999.

+Issue 8: Ownership risk and maintenance

n Ownership risk and maintenance is upon the Lessor.

n Article 529 Mejelle“It is the duty of  the lessor to put right
things that detract from the intended benefit.”

n Eg road tax, maintenance, services,

n maintenance responsibility is undertaken by the customer.
Shariah scholars held that this condition does not nullify the
contract because the practice is based on uruf  (local custom)
and market practice

n Call Option and Put Option

n CO- Buy the asset PO- Sell the asset

n Whether it is lawful in syariah?- Lawful

+Issue 9: Bay al-Dayn

n  Hanafi madhhab –
n  selling of debt to a third party is not permissible because of the risk

cannot be overcome in the context of debt selling.

n  Shafii madhhab-
n  selling of the debt to third party was allowed if the debt was

guaranteed and was sold in exchange for goods that must be
delivered immediately.

n  When the debt is sold it should be in cash or tangible assets as
agreed.

+
Issue 10: Bay al Inah

n Shafii- The contract is valid provided that it
complies with all conditions of contract

n Jumhur- The contract is invalid. Considered as
back door to riba.

n The SAC of SC, in its 5th meeting dated 29 January
1997, has resolved that bay al inah is permissible.

+
The SAC SC- 2014 The SAC BNM-2012

n  Shall conform to and comply with the following conditions:

n   The sale and purchase of  asset shall be executed via two clear and separate
contracts;

n  The sale and purchase of  asset shall not have the conditions for repurchase
or resale of  asset.

n  Both sale and purchase contracts shall be executed at different times

n  Sequence of  execution for each sale and purchase contract shall be based
on proper sequence

n  The sale and purchase of  asset shall give effect to the transfer of  ownership
of  asset and the existence of  possession or holding of  asset (qabdh) which is
valid according to Shariah and customary business practice (‘urf  tijari)

+
Issue 11: Bay al Tawarruq

n  Siddiqi (2007) views the impermissibility of tawarruq
financing facility being due to its inherent mafsadah.

n  The Fiqh Academy of the Muslim World League has earlier
issued two resolutions at the 15th meeting on 31st October
1998 and 17th meeting on 13-17th December 2003 where the
former approved all kinds of tawarruq and the latter
disapproved tawarruq munazzam.

n  Omar, (2015) provides six strong reasons of why IFIs need to
stop using tawarruq namely (i) It disconnects the real and the
financial economy; (ii) Debt accumulation out of line with
eco- nomic growth; (iii) Outcome similar to interest-based
sys-tem; (iv) Rise in systemic risk due to unhealthy financial
innovation; (v) It hinders healthy innovation; and (vi) A moral
question.

+
Cont..

n  15th meeting: Fatwa of the Islamic Fiqh Academy ruled to
permit tawarruq on an individual basis.

n  17th Meeting: Organised tawarruq is not permissible.

n  BNM in 2015: Issued Parameter on Tawarruq

n  The Council in its 51st meeting held on 28th July 2005 / 21st
Jamadil Akhir 1426 resolved that deposit product and
financing based on the concept of tawarruq is known as
commodity murabahah is permissible

+Issue 12: Ibra’
n ibra’ refers to rebate given by one party to another

party

n Most Islamic financial institutions do not include the
ibra’ clause in the financing agreement entered with
their customer due to the concern that this will give rise
to the issue of uncertainty (gharar) in the selling price.

n However, the exclusion of ibra’ clause from the
agreement may also lead to a dispute between the
customer and Islamic financial institution on the
customer’s entitlement to ibra’ arising from early
settlement of outstanding debt.

+
SAC’s Ruling

n  In the 101st Meeting on 20 May 2010, the SAC issued:

n  (i)   BNM as the authority may require the IBIs to accord ibra’
to their customers who settled their debt obligation arising
from sale-based contract prior to the agreed settlement
period;

n  (ii)  BNM may also require the terms and conditions on ibra’
to be incorporated in the financing agreement to eliminate
any uncertainty with respect to the customer’s entitlement to
receive ibra’from the IBIs; and

n  (iii)  The ibra’ formula will be standardised by the BNM.

+
Issue 13: Hibah

n Hibah means transfer of ownership of an asset to a
person without any consideration in return. It is a
unilateral contract and also a benevolent act.

n whether the investee financial institution may give
hibah to the investor financial institution in a
mudarabah contract such as the Interbank
Mudarabah Investment contract in order to give a
competitive return in the market.

+
SAC’s Ruling

n  The SAC 1998: the practice of giving hibah by the investee
financial institution to the investor financial institution that
amounts to a guaranteed profit (rate) in Interbank
Mudarabah Investment contract is not allowed..

n  The SAC, in its 35th meeting dated 22 May 2003, has resolved
that the practice of giving hibah by Islamic banking
institutions to wadi`ah depositors is permissible.
Nevertheless, such practice shall not become a norm in order
to avoid this practice from becoming an `urf that resembles a
condition in a deposit contract based on wadi`ah.

+
Issue 14: Guarantee in Mudharabah

n  Basically, a mudarib shall not guarantee the mudarabah
capital. However, the SAC was referred to on the issue as to
whether a third party may guarantee the liability of any party
who deals with the mudarib in mudarabah transaction.

n  Third party guarantee of capital and performance on the
liability of the party who deals with the mudarib in
mudarabah transaction is permissible based on the
consideration that such third party guarantee is consistent
with the permissibility of kafalah contract.

n   In a kafalah contract, the third party guarantor shall be a
party with no direct interest in the mudarabah business.

+Issue 15: Wa’d

n  Wa’d is unilateral in nature, as it occurs when only one party gives a
promise to the other.

n  It is apparent from this definition that in order for a proposal by the
customer) to be known as a ‘promise’, the Act requires that the
proposal must be accepted by the Bank).

n  (i) The fulfillment of a promise is recommended, but not obligatory
from both religious and legal perspectives (the majority opinion of
scholars).

n  (ii) The fulfillment of a promise is religiously and legally obligatory,
and thus enforceable in a court of law (the minority view of scholars).

n  (iii) The fulfillment of a promise is legally obligatory if it is contingent
upon a condition (according to Hanafi madhhab), and if the promise is
attached to a cause and the promissee has engaged in or acted upon
the cause of the promise (the famous view of Maliki scholars).

+Issue 16: Debt Financing vs Equity Financing

n Economist- Criticize the players for depending
much on the instrument based on debt
financing.

n Not truly Islamic. It does not represent actual
difference with conventional banking system.

n Practitioners, Legal and Syariah Scholars- Both
represent their functions and meet the market
needs.

+
Issue 17: Court Jurisdiction

n  Civil Court or Shariah Court?

n  Banking and finance under the federal list

n  Only person profess Islam- Shariah Court

n  IB is a company established under the Co. Act.

+Issue 18: Real Property Gains Tax Act

n  Any transfer of ownership- pay the tax.

n  10% be applied to properties held and disposed of within two
years.

n  A rate of 5% for properties sold within the third, fourth and fifth
years after purchase.

n  Eg. BBA transaction will trigger double taxation since it
involves 2 transactions.

n  The govt amended the RPGT- One taxation only

+
Issue 19: Stamp Duty

n  Every transfr of property- Stamp Duty.

n  Ad valorem: a tax based on the value of real estate or
personal property

n  Nominal: fixed eg. Duplicate or counterpart

n  The govt amended the stamp duty act 1949

n  Tax exemption for 3 consecutive years for IAP


BLOG OF KNOWLEDGE (Shari'ah, Law, Islamic Finance and Muslim News)
Shari'ah, Law, Islamic Finance and Muslim News
Monthly Archives: April 2015
April 16, 2015
DR. ZULKIFLI HASAN
IMF endorses Islamic finance, warns it must be implemented better
IMF endorses Islamic finance, warns it must be implemented better
APRIL 7 | BY BERNARDO VIZCAINO Available at:
http://www.reuters.com/article/2015/04/07/islam-financing-imf-idUSL6N0X402120150407
(Reuters) – The International Monetary Fund has endorsed the principles of Islamic FINANCE, saying it could prove safer than conventional FINANCE, but the multilateral lender warned Islamic bankers that they must tighten rules and follow them more consistently.
A report released by the IMF this week showed the lender’s growing interest in Islamic banking, which is expanding in much of the world. Last October, the IMF launched discussions with an external advisory group of Islamic finance experts and industry bodies.
The IMF’s report noted that because Islamic banking forbids pure monetary speculation and stresses that deals should be based on real economic activity, it could pose less risk than conventional banking to the stability of FINANCIAL systems.
This claim has long been made by proponents of Islamic finance seeking to drum up BUSINESS; the IMF’s endorsement is likely to add weight to their arguments.
“Islamic finance may…help promote macroeconomic and financial stability. The principles of risk-sharing and asset-based financing can help promote better risk management by both financial institutions and their customers, as well as discourage credit booms,” the IMF said.
However, the industry could fail to achieve its promise – and even have a destabilising effect – if it does not design its rules more carefully and implement them more consistently, the report added.
Christopher Towe, deputy director at the IMF’s monetary and capital MARKETSdepartment, said in a conference call that there were worrying differences in regulators’ handling of Islamic FINANCE, particularly where the industry was relatively young.
“Our analysis suggests that these standards are not being applied consistently, and this could either stifle the development of Islamic FINANCE or encourage its growth in a manner that creates systemic vulnerabilities.”
Towe added: “I think for Islamic finance to achieve the promise that we see it having, to reduce systemic risk, I think that the key criteria are that it has to be truly asset-based, and the requirements for risk-sharing that underly Islamic finance have to actually be applied in practice and not just in principle.”
Other issues which Islamic finance needs to tackle include a shortage of tools to manage the short-term funds of Islamic banks, the limited scope of sharia-compliant FINANCIALsafety nets for banks, and the need for greater legal clarity on the rights of investors, the IMF’s report said.
Some of these issues are now being tackled by standard-setting bodies such as the Bahrain-based Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) and the Malaysia-based Islamic Financial Services Board (IFSB).
Last week, the IFSB said it had finalised a standard on “core principles” for use by regulators as well as a guidance note on liquidity management.
This standard will provide a coherent framework for regulators to use in handling Islamic finance, said Mohamed Norat, senior economist at the IMF’s monetary and capital MARKETS department.
One positive sign, he said, is the growing use of profit-sharing INVESTMENT accounts by Islamic banks; such accounts have loss-absorption qualities which help investors share risk.
In the last two or three years, profit-sharing INVESTMENT accounts have gone from around 2 to 3 percent of Islamic banks’ balance sheets to around 15 to 20 percent, and they are continuing to expand, Norat said.
“So we’ve seen an element of moving towards a more fully risk-based Islamic FINANCIAL system, which is a good sign.”
The IMF will continue working in Islamic FINANCE, conducting research and providing technical assistance to member countries, Towe said. The lender’s spring meetings in Washington next week will include a seminar on Islamic FINANCE, and it plans a global conference on the subject in November alongside Kuwaiti authorities.
The G20 group of nations has included Islamic finance in its annual agenda for discussion.
Islamic finance news
News
1 Comment
April 1, 2015
DR. ZULKIFLI HASAN
QAZAF DAN KAITANNYA DENGAN TUDUHAN LIWAT MENURUT PERSPEKTIF UNDANG-UNDANG
QAZAF DAN KAITANNYA DENGAN TUDUHAN LIWAT MENURUT PERSPEKTIF UNDANG-UNDANG
Zulkifli Hasan
Pendahuluan
Mutakhir ini masyarakat umum disajikan dengan berita-berita sensasi mengenai kes yang telah diputuskan di Mahkamah Persekutuan Malaysia antara PP v Dato’ Seri Anwar Ibrahim. Kewujudan beberapa pihak yang teruja untuk memberikan penerangan mengenai kes tersebut di seluruh Malaysia secara percuma menjadikan ia lebih sensasi dan menimbulkan begitu banyak persoalan. Kes yang didakwa sebelum ini tidak melibatkan unsur politik, kini semakin terserlah seakan ada agenda politik disebaliknya. Penafian demi penafian hanya semakin membenarkan tanggapan dan persepsi umum mengenai kewujudan unsur politik berkaitan dengan kes tersebut.
Walau apapun, unsur politik bukanlah menjadi isu utama dalam hal ini, apa yang menjadi kerisauan adalah potensi berlakunya Qazaf secara berleluasa tanpa disedari. Umat Islam secara tidak sedar berkemungkinan boleh terjerumus melakukan kesalahan ini sekiranya ia tidak dibendung. Kesannya adalah begitu signifikan apabila melibatkan aspek kesaksian dan keruntuhan moral serta berpotensi menjadi kanser kepada keharmonian institusi keluarga dan masyarakat. Ia juga sangat berkait rapat dengan tuntutan memelihara keaiban dan maruah selaras dengan prinsip maqasid Syariah.
Mengambil perhatian perkara ini dengan serius, penulis ingin berkongsi pandangan mengenai isu ini dengan tujuan agar ia boleh dijadikan sebagai antara pencerahan kepada beberapa persoalan berkaitan dengan kerelevanan liwat dalam kes Qazaf di Mahkamah Syariah. Artikel ringkas ini hanya membincangkan secara umum beberapa persoalan mengenai kesalahan Qazaf dan kaitannya dengan liwat dengan merujuk kepada peruntukan undang-undang. Penting untuk diingatkan bahawa penulisan ini tidak bermaksud untuk membicarakan topik ini secara menyeluruh dan mendalam mahupun menyentuh segenap aspek ruang lingkup Qazaf. Rujukan lanjut kepada kitab-kitab muktabar, enakmen dan akta berkaitan serta makalah yang relevan perlu dilakukan bagi memastikan kefahaman yang lebih baik bagi memahami isu yang dibincangkan.
Beberapa Persoalan Mengenai Kesalahan Qazaf dan Kaitannya Dengan Kesalahan Liwat
Persoalan demi persoalan ditimbulkan mengenai kes Qazaf ini dan ini merangkumi aspek hukum syarak dan undang-undang. Antara yang menjadi persoalan utama adalah berkenaan dengan kerelevenan Qazaf dalam kes melibatkan tuduhan liwat sama ada menurut perspektif Syariah mahupun undang-undang yang diperuntukkan di bawah enakmen negeri-negeri. Masyarakat juga ingin tahu mengenai prosiding kes Qazaf di Mahkamah Syariah dan bagaimanakah Mahkamah boleh membicarakan dan mendengar kes seumpama ini. Ini merupakan antara beberapa persoalan yang menjadi perbincangan dan perdebatan di mana sekiranya tidak ditangani dengan baik akhirnya boleh menimbulkan pelbagai spekulasi dan kekeliruan.
Sehubungan dengan perkembangan semasa terutama penganjuran program penerangan kes yang telah diputuskan di Mahkamah Persekutuan pada Februari lalu, baru-baru ini, seorang aktivis berlatarbelakang agama diikuti oleh beberapa pihak lain atas dasar tanggungjawab telah membuat laporan kepada Jabatan Agama Islam Selangor dan Pulau Pinang mengenai potensi kesalahan Qazaf terhadap seorang individu ternama. Laporan ini telah mendapat liputan meluas pelbagai pihak. Namun yang sangat menarik adalah pandangan awal Menteri bertanggungjawab dalam hal ehwal agama yang menyatakan bahawa Qazaf hanya merujuk tuduhan zina dan bukan liwat. Pandangan ini merujuk kepada peruntukan dalam Enakmen Kesalahan Jenayah Syariah Negeri-negeri yang hanya merujuk kesalahan zina atau persetubuhan haram di antara lelaki dan perempuan.
Sebelum ini, percubaan untuk mendapatkan perintah Mahkamah Syariah untuk meminta pendakwa syarie memulakan prosiding Qazaf telah ditolak oleh Mahkamah Syariah dalam kes yang sama. Mahkamah telah menolak rayuan pemohon dengan alasan bahawa  sebarang campur tangan dalam urusan pendakwaan boleh dilihat sebagai suatu maksiat dan mahkamah tidak boleh bertolak ansur dengan sebarang perbuatan maksiat. Mahkamah juga memutuskan bahawa Ketua Pendakwa Syarie perlu menggunakan pertimbangan professional dan mesti dilihat adil, bebas dan tidak melibatkan pandangan peribadi atau fahaman politik dalam melaksanakan tugasnya. Mahkamah melihat sebarang urusan campur tangan daripada mana-mana pihak termasuk pihak ketiga atau hakim dilihat sebagai satu maksiat. Mahkamah sebulat suara menolak permohonan untuk mengeluarkan perintah tersebut.
Berikutan dengan perkembangan dan kes yang diputuskan oleh Mahkamah Syariah dalam isu Qazaf di atas, ia telah menimbulkan persoalan yang signifikan dari sudut hukum syarak dan undang-undang. Persoalan-persoalan ini boleh dirumuskan kepada lima isu utama iaitu (i) Apakah Perspektif Hukum Syarak Mengenai Qazaf Dalam Kes Tuduhan Liwat?; (ii) Apakah Menuduh Orang Lain Melakukan Liwat Secara Paksa Dianggap Qazaf?; (iii) Adakah Qazaf Masih Relevan Dalam Kes Tuduhan Liwat Terhadap Seseorang yang Telah Disabitkan Kesalahan Seks Luar Tabii di Mahkamah Sivil?  (iv) Adakah Peruntukan Undang-undang Mengenai Qazaf Merangkumi Kesalahan Menuduh Orang lain melakukan Liwat atau Ia Terhad Hanya Pada Kesalahan Zina?; dan (iv) Apakah Prosiding Qazaf Dalam Kes Tuduhan Seseorang Melakukan Liwat?.
Apakah Perspektif Hukum Syarak Mengenai Qazaf Dalam Kes Tuduhan Liwat?
Qazaf merupakan sesuatu kesalahan yang unik dan berlainan dengan kesalahan jenayah Syariah yang lain dalam Islam. Ia bertujuan untuk melindungi maruah dan kehormatan seseorang yang menjadi antara salah satu aspek utama yang perlu dipelihara dalam prinsip maqasid Syariah. Pengajaran mengenai Qazaf ini diriwayatkan secara terperinci dalam peristiwa Ifk di mana kesalahan Qazaf ini dianggap bukan sahaja sebagai salah satu dosa besar malahan memberikan impak yang begitu besar dan ini termasuk implikasi kesaksian seseorang yang tidak diterima selama-lamanya.
Qazaf secara umumnya merujuk kepada tuduhan ke atas seseorang yang baik akhlaknya dengan berzina, atau menafikan keturunannya yang sah. Qazaf merupakan salah satu daripada kesalahan hudud dan sesiapa disabitkan dengan kesalahan ini boleh di hukum had. Berkenaan dengan kesalahan zina dan liwat berkaitan Qazaf, jumhur termasuk mazhab Shafii berpandangan bahawa liwat adalah hudud dan pesalah boleh dikenakan hukuman had zina. Berbanding dengan pandangan jumhur, hanya Imam Abu Hanifah yang berpandangan bahawa liwat tidak diwajibkan hukuman had ke atas kedua-dua pelaku liwat dan penerimanya sama ada lelaki atau perempuan.
Merujuk kepada kesalahan Qazaf dalam pertuduhan liwat, majoriti fuqaha daripada empat mazhab berpendapat bahawa liwat adalah sama sahaja dengan zina. Tuduhan liwat ke atas seseorang mengikut Imam Malik, Imam Shafi’i dan Imam Ahmad sama dengan menuduh seseorang melakukan zina kerana liwat adalah zina dan peliwat adalah penzina sama ada ia sebagai pelaku atau penerima perlakuan itu, sama ada ia lelaki atau perempuan. Sekiranya jika disabitkan dengan kesalahan Qazaf menerusi tuduhan liwat maka si pesalah boleh dikenakan hukuman had bagi kesalahan Qazaf. Imam Abu Hanifah pula berpandangan bahawa tuduhan liwat termasuk dalam hukuman takzir kerana beliau berpendapat bahawa liwat bukannya zina, justeru tuduhan liwat tidak dikira sebagai tuduhan zina. Dalam isu ini, pendekatan Mahkamah Syariah kebiasaannya mengutamakan pandangan jumhur dan mazhab Shafii. Oleh itu, tuduhan liwat juga boleh ditafsirkan untuk merangkumi tuduhan zina dan Qazaf.
Apakah Menuduh Orang Lain Melakukan Liwat Secara Paksa Dianggap Qazaf?
Pada asasnya, sesiapa yang menuduh sesiapa meliwat tanpa bukti empat orang saksi lelaki yang cukup syarat atau pengakuan tertuduh boleh dianggap melakukan jenayah Qazaf. Ini menimbulkan persoalan bagaimana dengan kes liwat secara paksa. Adakah pihak yang mendakwa dilihat boleh menuduh seseorang melakukan liwat secara paksa dan terlepas daripada hukuman Qazaf? Adakah pihak ketiga juga boleh menuduh orang lain melakukan liwat secara paksa dan bebas dari tuduhan melakukan Qazaf? Dalam hal ini, penulis berpandangan bahawa umat Islam hendaklah berusaha untuk menjauhkan diri daripada sebarang perbuatan yang boleh menjerumuskan diri dengan dosa Qazaf walaupun tuduhan sebegini boleh memungkinkan boleh terlepas daripada kesalahan Qazaf di atas dunia ini tetapi belum tentu di hari akhirat nanti.
Apabila membicarakan isu ini, perlu diingatkan bahawa hanya mangsa atau pihak yang mendakwa diliwat yang berhak untuk membuat tuduhan liwat secara paksa dan bukan pihak ketiga. Bukan itu sahaja, orang yang mendakwa dirinya diliwat perlu mengemukakan bukti dan keterangan yang boleh diterima di Mahkamah bagi menyokong dakwaannya itu. Keterangan dan bukti itu mesti menunjukkan bahawa adanya unsur paksaan dan jika dia tidak dapat mengemukakan bukti diliwat maka dia boleh dianggap melakukan tuduhan Qazaf terhadap seseorang.
Perlu diingatkan juga bahawa tuduhan melakukan liwat secara paksa adalah sama sekali tidak sama dengan tuduhan dalam kes gangguan seksual atau ‘sexual harrasment’. Tanggapan yang mengatakan bahawa kes liwat secara paksa boleh dianalogikan dengan gangguan seksual seperti dalam kes yang diputuskan oleh Mahkamah Persekutuan baru-baru ini adalah sesuatu yang mengelirukan dan jauh daripada kebenaran. Berbanding liwat, gangguan seksual boleh berlaku tanpa adanya berlaku perlakuan hubungan seksual. Oleh itu, beban pembuktian untuk pembuktian adanya unsur paksaan dalam kes gangguan seksual adalah berbeza dengan kes tuduhan liwat secara paksa. Beban pembuktian kes liwat secara paksa memerlukan keterangan dan bukti yang kukuh bagi membuktikan bahawa adanya elemen paksaan.

Merujuk kepada isu adakah pihak ketiga atau sesiapa selain daripada mangsa liwat secara paksa boleh melakukan kesalahan Qazaf ia adalah sesuatu yang perlu diberikan perhatian secara amat berhati-hati. Asasnya, tiada sesiapa termasuk pihak ketiga boleh menuduh sesiapapun dengan tuduhan liwat sama ada secara paksa atau rela. Walaubagaimanapun, dalam kes di mahkamah melibatkan tuduhan melakukan liwat yang dijalankan Pendakwa Syarie, Pendakwa Syarie hanya dianggap mewakili pihak yang mendakwa diliwat. Isu pendakwa Syarie berpotensi melakukan Qazaf tidak lagi relevan kerana beliau hanya mewakili pihak yang mendakwa diliwat dan pendakwa syarie tidak boleh dijatuhkan hukuman kesalahan Qazaf sekiranya tidak dapat dibuktikan bahawa tertuduh telah melakukan liwat secara paksa.

Oleh itu, pendakwa syarie mesti menjalankan pendakwaan mewakili dan berdasarkan kepada maklumat dan keterangan oleh mangsa liwat yang mendakwa diliwat secara paksa. Sekiranya pihak yang mendakwa diliwat mengatakan ia berlaku secara paksa maka pendakwa syarie tidak boleh pula mengatakan bahawa liwat berlaku secara sukarela seperti yang berlaku dalam kes liwat yang diputuskan di Mahkamah Persekutuan baru-baru ini. Ia jelas bertentangan dengan dakwaan pihak yang mendakwa kena liwat dan ini menyalahi prinsip asal pendakwaan dalam kes zina dan liwat.
Adakah Qazaf Masih Relevan Dalam Kes Tuduhan Liwat Terhadap Seseorang yang Telah Disabitkan Kesalahan Seks Luar Tabii di Mahkamah Sivil?
Wujudnya tanggapan bahawa sesiapa tidak boleh dianggap melakukan Qazaf atau terlepas daripada kesalahan Qazaf apabila membuat tuduhan liwat terhadap seseorang yang telah disabitkan kesalahan seks luar tabii di Mahkamah Sivil. Ini merupakan suatu tanggapan salah yang perlu diberikan perhatian. Umumnya, sabitan kesalahan di Mahkamah Sivil seperti yang diperuntukkan dalam Kanun Keseksaan tidak bermakna seseorang itu berhak atau boleh membuat tuduhan liwat. Malahan sebarang pertuduhan terhadap sebarang kesalahan seumpama ini hanya boleh dibuat dihadapan hakim di Mahkamah Syariah.
Sabitan kesalahan melakukan seks luar tabii di bawah Kanun Kesiksaan di Mahkamah Sivil tidak membolehkan seseorang terlepas daripada kesalahan Qazaf apabila menuduh seseorang yang telah disabitkan kesalahan tersebut dengan tuduhan liwat. Ini bersandarkan kepada pembuktian yang tidak menepati hukum syarak dan sabitan juga berlaku tidak berasaskan kepada sama ada kepada iqrar ataupun empat orang saksi lelaki. Bukan itu sahaja peruntukan di bawah Hukuman yang diperuntukkan di bawah Kanun Kesiksaan juga bukan merupakan hukuman hudud. Walaupun telah disabitkan kesalahan di Mahkamah Sivil di bawah Kanun Keseksaan hatta di Mahkamah Syariah di bawah Enakmen Jenayah Syariah Negeri sekalipun, sesiapa sahaja tidak boleh membuat tuduhan liwat terhadap sesiapapun melainkan ia dilakukan di Mahkamah. Sebarang pertuduhan hanya boleh dilakukan di hadapan hakim di Mahkamah Syariah.
Adakah Peruntukan Undang-undang Mengenai Qazaf Merangkumi Kesalahan Menuduh Orang lain melakukan Liwat atau Ia Terhad Hanya Pada Kesalahan Zina?
Seksyen 36 Enakmen Jenayah Syariah Selangor 1995 dan seksyen 41 Akta 559 Kesalahan Jenayah Syariah (Wilayah-Wilayah Persekutuan) 1997 memperuntukkan bahawa “Kecuali dalam kes li’an, mana-mana orang yang menuduh orang lain melakukan zina tanpa mengemukakan, mengikut Hukum Syara’, empat orang saksi lelaki atau iqrar orang yang dituduh itu adalah melakukan suatu kesalahan dan apabila disabitkan boleh didenda tidak melebihi lima ribu ringgit atau dipenjarakan selama tempoh tidak melebihi tiga tahun atau kedua-duanya.” Meneliti peruntukan ini, umumnya ia bukan bersifat secara mutlak dan boleh ditafsirkan secara literal atau konstruktif. Ia bergantung kepada Mahkamah Syariah untuk menentukan pendekatan pentafsiran mengenai kesalahan Qazaf sama ada ia hanya terhad pada kesalahan zina atau ia termasuk kesalahan zina dan liwat.
Pentafsiran secara literal menghadkan kesalahan Qazaf kepada tuduhan zina atau tuduhan seseorang lelaki dan perempuan melakukan persetubuhan haram tanpa ikatan perkahwinan yang sah. Pendekatan pentafsiran secara literal ini akan mengecualikan kes menuduh orang lain melakukan liwat tanpa bukti yang mencukupi sebagai kesalahan Qazaf. Ini bermakna laporan yang dibuat terhadap seseorang yang menuduh orang lain melakukan kesalahan Qazaf dalam kes liwat adalah tidak relevan. Pendakwa Syarie hanya akan memulakan prosiding Qazaf sekiranya beliau berpuashati dengan siasatan dalam kes tersebut dan hanya perlakuan yang melibatkan pertuduhan ke atas seseorang melakukan zina dan bukan liwat.
Pandangan yang menghadkan kesalahan Qazaf ini kepada tuduhan zina juga merujuk kepada jawapan Menteri Di Jabatan Perdana Menteri Dato’ Seri Jamil Khir Haji Baharom semasa perbahasan Mesyuarat Pertama Penggal Ketiga Parlimen Ketiga Belas 2015 di Dewan Rakyat. Dato’ Seri Jamil Khir Haji Baharom telah mengambil pandangan Ketua Pendakwa Syarie Wilayah Persekutuan yang memutuskan untuk tidak mendakwa kes Qazaf melibatkan liwat kerana tuduhan liwat tidak merangkumi kesalahan Qazaf sepertimana yang terkandung di bawah seksyen 41 Akta Kesalahan Jenayah Syariah (Wilayah Persekutuan) 1997. Seksyen 2 Akta yang sama juga telah mentafsirkan zina sebagai ‘persetubuhan antara lelaki dan perempuan tanpa nikah yang sah’ dan liwat sebagai ‘perhubungan seks sesame lelaki’.
Berdasarkan kepada kenyataan Menteri Di Jabatan Perdana Menteri di atas, secara umumnya dari satu sudut penulis bersetuju dengan pendangan Ketua Pendakwa Syarie Wilayah Persekutuan. Namun demikian, penulis mendapati bahawa Ketua Pendakwa Syarie Wilayah Persekutuan telah membuat tafsiran sendiri yang boleh jadi betul atau salah tanpa berusaha membawa perkara ini untuk ditentukan oleh Mahkamah Syariah. Mahkamah Syariah adalah institusi yang berbidang kuasa untuk mentafsirkan sebarang peruntukan undang-undang termasuk isu khilaf dalam pentafsiran tuduhan liwat dalam kes Qazaf.
Penulis juga meragui kenyataan yang menyebut bahawa tindakan Ketua Pendakwa Syarie tidak mengambil tindakan adalah merujuk kepada pandangan ulama yang disepakati dan dikanunkan walaupun mengakui pandangan mazhab Syafii yang kuat berpegang kepada pendapat bahawa tuduhan liwat juga adalah Qazaf. Pandangan yang menghadkan hanya tuduhan zina sebagai Qazaf bukanlah pandangan yang disepakati. Bukan itu sahaja, ia jelas tidak konsisten dengan kenyataan Menteri Di Jabatan Perdana Menteri sebelum ini dalam isu program memegang anjing yang menyatakan bahawa Malaysia meraikan mazhab lain tetapi mazhab Syafii tetap menjadi konsensus umat Islam di Negara ini. Selari dengan tuntutan maqasid Syariah yang menuntut kepada pemeliharaan maruah seseorang yang dituduh dengan tuduhan yang amat berat seumpama liwat, Ketua Pendakwa Syarie sebenarnya masih boleh membawa kes ini ke Mahkamah Syariah untuk diputuskan oleh hakim.
Walaupun Seksyen 36 dan 41 di atas tidak menyebutkan liwat dalam kesalahan Qazaf, namun tidak bermakna ia boleh menghalang untuk Mahkamah Syariah membuat tafsiran secara konstruktif. Peruntukan ini boleh ditafsirkan dengan makna yang lebih luas sesuai dengan hukum syarak dan pandangan fuqaha muktabar termasuk ulama mazhab Shafii. Umumnya, kesalahan Qazaf bukan sahaja merujuk kepada zina, malahan perkataan zina boleh sahaja ditafsirkan dengan makna yang lebih luas. Seiring dengan pandangan jumhur termasuk pandangan kuat Mazhab Shafii, zina dalam kes Qazaf juga merujuk kepada pertuduhan liwat ke atas seseorang. Pentafsiran ini bersandarkan kepada pandangan yang kukuh dan kuat daripada ramai ulama muktabar daripada pelbagai mazhab. Ini semestinya memberikan sandaran yang kukuh kepada Ketua Pendakwa Syarie untuk memulakan prosiding Qazaf dalam kes mana-mana pihak yang menuduh seseorang melakukan perbuatan liwat.
Tafsiran konstruktif ini juga bukan sahaja berasaskan kepada pandangan jumhur malahan terdapat beberapa peruntukan undang-undang lain yang boleh dirujuk. Seksyen 130 (2) Enakmen Keterangan Mahkamah Syariah (Selangor) dan Akta Keterangan Mahkamah Syariah (Wilayah-wilayah Persekutuan) 1997 termasuk seksyen 230 Enakmen Tatacara Jenayah Syariah Selangor 2003 menyebut secara jelas bahawa jika terdapat lakuna atau jika apa-apa perkara tidak diperuntukkan dengan nyata dalam Enakmen atau Akta ini, Mahkamah Syariah hendaklah memakai Hukum Syarak. Seksyen 3 Enakmen dan Akta ini mentafsirkan Hukum Syarak sebagai mengikut Mazhab Shafii, atau mengikut mana-mana satu Mazhab Maliki, Hanafi atau Hanbali. Peruntukan ini secara langsung memberikan ruang kepada Mahkamah Syariah untuk mentafsirkan definisi Qazaf untuk merangkumi kes menuduh seseorang melakukan perbuatan zina termasuk liwat, Ini bertepatan bukan sahaja dengan Mazhab Shafii malahan majoriti fuqaha mazhab lain yang mensabitkan liwat sebagai zina.
Pentafsiran secara konstruktif ini adalah bersesuaian dengan keadaan seama masyarakat, memenuhi keperluan maslahah umum dan bertepatan dengan maqasid Syariah yang mesti dipelihara dan dipertahankan. Penulis mengambil pandangan bahawa Ketua Pendakwa Syarie boleh membawa kes ini ke Mahkamah Syariah dan hakim boleh menentukan pendekatan pentafsiran untuk menyelesaikan sebarang kekhilafan bersesuaian dengan kaedah ‘iza hakama al hakim rafa’a al khilaf’ yang bermaksud sekiranya hakim telah membuat keputusan maka terungkailah khilaf.
Dalam masa yang sama, penulis berpandangan bahawa terdapat keperluan pindaan undang-undang bagi peruntukan kesalahn Qazaf sedia ada. Sesuai dengan maqasid Syariah dan bertepatan dengan pendekatan umum yang meraikan Mazhab Syafii sepertimana dinyatakan secara jelas oleh Menteri Di Jabatan Perdana Menteri, maka tuduhan liwat juga sepatutnya merangkumi kes Qazaf dan bukan hanya merujuk kepada zina. Dengan menambah baik peruntukan di dalam enakmen sedia ini juga akan membuka ruang yang lebih luas ke arah penambahbaikan keseluruhan Enakmen Kesalahan Jenayah Syariah yang dilihat masih mempunyai pelbagai kelemahan dan kekurangan dari beberapa sudut termasuk pemakaian pandangan fuqaha.
Apakah Prosiding Qazaf Dalam Kes Tuduhan Seseorang Melakukan Liwat?
Pada asasnya, Enakmen Tatacara Jenayah Syariah negeri-negeri memperuntukkan bahawa hanya orang yang menuduh orang tertentu melakukan zina tanpa bukti empat orang saksi lelaki yang cukup syarat atau pengakuan tertuduh boleh dianggap melakukan jenayah Qazaf. Namun begitu, bersandarkan kepada peruntukan undang-undang dibawah enakmen negeri-negeri dengan disokong oleh pandangan majoriti fuqaha, Qazaf juga boleh ditafsirkan sebagai merangkumi tuduhan liwat. Ini menimbulkan kepada persoalan mengenai prosiding Qazaf dalam kes tuduhan liwat.
Umumnya, prosiding Qazaf adalah sama dengan kesalahan jenayah Syariah yang lain. Ia boleh dimulakan sama ada melalui laporan oleh yang dituduh atau orang awam atau pihak ketiga atau inisiatif hakim sendiri. Seksyen 8 dan 9 Enakmen Tatacara Jenayah Syariah Selangor 2003 memperuntukkan bahawa orang awam boleh membantu hakim, Pegawai Penguatkuasa Agama atau pegawai polis dengan memberi maklumat mengenai sesuatu kesalahan jenayah syariah yang diperuntukkan. Ini selari dengan apa yang telah dilakukan sepertimana laporan yang telah dibuat kepada pihak berkuasa agama Selangor dan Pulau Pinang. Tuduhan Qazaf ini sekiranya dibawa ke Mahkamah memerlukan dua orang saksi yang mencukupi syarat, membuktikan kesahihan sesuatu dakwaan Qazaf itu.
Sekiranya pihak yang melaporkan maklumat kes Qazaf tersebut tidak berpuashati dengan tindakan pihak berkuasa agama, beliau boleh membuat ‘aduan’ terus kepada hakim. Seksyen 72 memberi kuasa kepada hakim untuk mendengar ‘aduan’ terus daripada pihak yang membuat aduan dan sekiranya mempunyai asas yang kukuh boleh mengeluarkan saman bagi kehadiran tertuduh. Hakim sebenarnya bukan sahaja boleh membicarakan sesuatu kes berdasarkan ‘aduan’ pihak tertentu tetapi juga boleh mengambil perhatian tentang kesalahan berdasarkan pengetahuannya sendiri dan dengan keterangan yang menyokong bahawa kesalahan itu telah dilakukan. Peruntukan ini juga berasaskan kepada bidang kuasa jenayah yang dimiliki hakim di bawah peruntukan seksyen 7 Enakmen Tatacara Jenayah Syariah Selangor 2003.
Walaupun secara dasarnya hakim boleh membicarakan kes Qazaf menerusi ‘aduan’ pengadu mahupun berdasarkan pengetahuannya sendiri seperti yang diperuntukkan di bawah seksyen 72, namun prosiding seumpama ini adalah sesuatu yang sangat jarang atau belum pernah dilaksanakan. Ini juga mungkin relevan dengan keputusan Mahkamah Syariah sebelum ini yang telah menolak permohonan untuk mengeluarkan perintah kepada Ketua Pendakwa Syarie untuk memulakan prosiding Qazaf. Mahkamah Syariah sendiri menolak untuk mencampuri urusan Ketua Pendakwa Syarie dan menganggap ia adalah suatu maksiat yang mesti dielakkan. Keputusan Mahkamah Syariah yang menolak permohonan tersebut juga disokong oleh seksyen 78 (2) Enakmen Pentadbiran Agama Islam Selangor 2003 yang memperuntukkan Ketua Pendakwa Syarie mempunyai kuasa menurut budi bicaranya bagi memulakan, menjalankan atau memberhentikan apa-apa prosiding bagi sesuatu kesalahan di hadapan mana-mana Mahkamah Syariah. Ini bermakna, menantikan prosiding Qazaf menerusi aduan dan inisiatif hakim sendiri adalah sesuatu yang sukar berlaku di mana-mana negeri.
Kesimpulan
Peristiwa fitnah Ifk yang pernah berlaku terhadap keluarga Rasulullah SAW merupakan antara kisah yang sangat memberikan kesan kepada baginda dan seluruh umat Islam pada waktu itu. Ia hampir melibatkan pertumpahan darah serta faktor utama perselisihan faham dan perpecahan umat. Maka tidak hairanlah kesalahan Qazaf ini dinukilkan oleh Allah SWT di dalam al Quran secara spesifik berserta dengan hukuman yang sangat berat termasuk tidak diterima kesaksian selama-lamanya. Amaran Allah SWT dan Rasulullah SAW seumpama dipandang enteng dan remeh pada hari ini, di mana sudah ramai yang secara terang-terangan menganjurkan program berunsur Qazaf yang berpotensi untuk menjerumuskan ramai umat Islam secara tidak sedar untuk boleh melakukan kesalahan Qazaf.
Di antara isu utama yang timbul hari ini berkenaan dengan isu Qazaf ialah kes yang melibatkan tuduhan ke atas seseorang melakukan perbuatan liwat tanpa membawa bukti yang mencukupi dari segi hukum syarak. Umumnya, majoriti fuqaha bersetuju bahawa tuduhan liwat juga meliputi kesalahan Qazaf dan ia boleh dikenakan hukuman had. Malahan pandangan ini juga selaras dengan mazhab Shafii yang mentafsirkan Qazaf sebagai tuduhan liwat adalah sama dengan tuduhan zina. Ini merupakan asas kepada pemahaman isu Qazaf yang seharusnya dijadikan rujukan utama.
Perihal mengenai wujudnya tanggapan bahawa sesiapa tidak boleh dianggap melakukan Qazaf apabila membuat tuduhan liwat terhadap seseorang yang telah disabitkan kesalahan seks luar tabii di Mahkamah Sivil merupakan suatu tanggapan salah. Sabitan kesalahan di Mahkamah Sivil seperti yang diperuntukkan dalam Kanun Keseksaan tidak bermakna seseorang itu berhak atau boleh membuat tuduhan liwat. Sebarang pertuduhan atas kesalahan jenayah termasuk tuduhan liwat terhadap sesiapa tidak boleh sewenang-wenangnya dilakukan dikhalayak umum bahkan ia hanya boleh dibuat dihadapan hakim di Mahkamah Syariah mengikut prosedur dan prinsip undang-undang keterangan Islam. Harus juga diperingatkan bahawa jika seseorang itu dilarang untuk membuat tuduhan liwat terhadap sesiapa kerana boleh jatuh kesalahan Qazaf, begitu juga sebaliknya di mana sesiapapun tidak boleh sewenang-wenangnya menuduh orang lain melakukan kesalahan Qazaf. Sebarang pertuduhan mesti melalui prosedur keadilan syarie iaitu di Mahkamah Syariah di hadapan hakim.
Realiti yang ada pada peruntukan undang-undang Syariah di Malaysia menimbulkan beberapa persoalan dan seterusnya menimbulkan kekeliruan dalam masyarakat. Peruntukan undang-undang di bawah Enakmen Jenayah Syariah negeri-negeri hanya menyebut kesalahan Qazaf sebagai tuduhan zina dan tidak menyatakan secara jelas kedudukan tuduhan liwat. Menerusi peruntukan yang umum ini, beberapa tafsiran boleh dibuat sama ada secara literal atau konstruktif. Tafsiran secara literal pastinya akan menghadkan Qazaf kepada tuduhan zina dan mengecualikan tuduhan liwat. Manakala tafsiran secara konstruktif akan memperluaskan Qazaf untuk merangkumi bukan sahaja tuduhan zina malahan tuduhan liwat. Kenyataan yang menyatakan bahawa Qazaf adalah merujuk kepada tuduhan zina secara mutlak adalah tidak tepat dan menyalahi ruh undang-undang Syariah itu sendiri.
Setelah meneliti pelbagai faktor termasuk ruang lingkup undang-undang, pendekatan pentafsiran, pandangan majoriti fuqaha serta maslahah dan maqasid Syariah, penulis berpandangan bahawa pentafsiran secara konstruktif adalah pendekatan terbaik dalam menentukan sama ada Qazaf merangkumi zina dan liwat atau sebaliknya. Bersesuaian dengan tuntutan maslahah dan maqasid Syariah, kekuatan nas dah hujah berserta dengan ruang tafsiran secara konstruktif yang ada, kesalahan Qazaf hendaklah ditafsirkan sebagai meliputi tuduhan liwat. Ini juga bertepatan dengan tafsiran Hukum Syarak yang mengiktiraf Mazhab Shafii termasuk Mazhab muktabar yang lain. Oleh itu, Ketua Pendakwa Syarie boleh memulakan prosiding Qazaf kepada sesiapa yang didapati telah membuat tuduhan liwat ke atas seseorang tanpa membawa saksi yang mencukup dari segi hukum syarak.
Dari aspek tatacara, sesiapa sahaja orang awam termasuk yang dituduh berhak untuk membuat laporan kepada pihak berkuasa mengenai maklumat berkaitan dengan kesalahan Qazaf. Enakmen Tatacara Jenayah Syariah negeri-negeri memperuntukkan prosedur yang jelas mengenai perkara ini. Sekiranya selepas laporan dibuat dan pihak yang melaporkan tidak berpuashati dengan tindakan pihak berkuasa agama, maka pihak ini boleh membuat aduan kepada hakim di bawah seksyen 72 Enakmen Tatacara Jenayah Syariah Selangor 2003. Hakim berhak untuk mengarahakan pihak berkuasa agama untuk manjalankan siasatan dan mempunyai kuasa untuk mengeluarkan perintah untuk memanggil tertuduh. Bukan itu sahaja, seksyen 72 (b) memberikan kuasa kepada hakim untuk membicarakan sesuatu kes dengan berdasarkan pengetahuannya sendiri dengan keterangan yang menyokong bahawa kesalahan telah dilakukan selari dengan bidang kuasa jenayah yang dimiliki hakim di bawah peruntukan seksyen 7 Enakmen yang sama.
Kesimpulan yang boleh dibuat berdasarkan perbincangan di atas ialah peruntukan undang-undang sedia ada secara jelas membolehkan prosiding Qazaf dilaksanakan kepada mana-mana individu yang melakukan tuduhan liwat. Kenyataan yang mengatakan bahawa Qazaf merujuk kepada hanya tuduhan zina adalah tidak tepat. Enakmen Jenayah Syariah negeri-negeri memberikan ruang yang fleksibel untuk meluaskan tafsiran Qazaf berdasarkan hukum syarak. Oleh itu, Ketua Pendakwa Syarie hendaklah memberikan perhatian dan pertimbangan terhadap laporan Qazaf yang dibuat dan memulakan prosiding Qazaf sekiranya ia mempunyai asas yang kuat. Hakim juga boleh memainkan peranan yang penting dalam kes Qazaf ini dengan bertindak secara ‘inquisitorial’ dan pro-aktif bagi membicarakan kes yang mempunyai asas dan bukti serta sokongan keterangan yang kukuh. Lebih penting lagi, pindaan undang-undang yang menambah baik peruntukan di dalam enakmen sedia ada perlu dilaksanakan. Ini akan membuka ruang yang lebih luas ke arah penambahbaikan keseluruhan Enakmen Kesalahan Jenayah Syariah yang dilihat masih mempunyai pelbagai kelemahan dan kekurangan.
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