Yayasan Wakaf Antarabangsa (YWA) di Bawah Pusat Kewangan Pesisir Pantai Labuan: Cadangan Model Penubuhan Berdasarkan kepada Peruntukan Perundangan
International Waqf Foundation (IWF) Under Labuan Offshore Financial Center: A Proposed Model of Establishment Based on the Provisions of Law
DOI:
https://doi.org/10.53840/ijiefer10Keywords:
wakaf, yayasan, pesisir pantai Labuan, tadbir urusAbstract
Di Malaysia, pentadbiran harta wakaf diurus tadbir oleh Majlis Agama Islam Negeri (MAIN) melalui peruntukan undang-undang berkaitan wakaf sama ada di dalam Enakmen Pentadbiran Agama Islam Negeri atau/dan Enakmen Wakaf. MAIN adalah pemegang amanah tunggal harta wakaf di negeri berkenaan. Sistem pentadbiran wakaf yang sedia ada ini menimbulkan beberapa masalah dan kekangan. Kajian ini mengkaji peruntukan undang-undang penubuhan yayasan wakaf di pesisir luar Labuan yang membolehkan pentadbiran harta wakaf dikendalikan secara kendiri oleh waqif, bersifat merentasi sempadan dan membolehkan pentadbiran dan pengurusan harta wakaf ini dijalankan dengan lebih baik. Seterusnya kajian ini mencadangkan model dan rangka tadbir urus Yayasan Wakaf Antarabangsa (YWA). Kajian ini mendapati Seksyen 2 Akta Perkhidmatan Kewangan dan Sekuriti Islam Labuan 2010 (LIFSSA 2010) memperuntukkan bahawa yayasan wakaf antarabangsa boleh ditubuhkan di bawah Seksyen 107-110 LIFSSA 2010 [Akta 705]. Rangka tadbir urus YWA ini juga perlu mengambil kira Garis Panduan Penubuhan Yayasan Labuan Termasuk Yayasan Islam dan Garis Panduan Penubuhan Yayasan Wakaf Antarabangsa Labuan (LIWF). Diharapkan kajian ini dapat menyumbang kepada perkembangan harta wakaf yang lebih baik di dalam dan di luar Malaysia.
In Malaysia, the administration of waqf property is managed by the State Islamic Religious Council (SIRC) through the provisions of wakaf related laws either in the State Islamic Administration Enactment and / or the Waqf Enactment. SIRC is the sole trustee of the waqf property in the state. The existing waqf administration has created several problems and constraints. This study examines provisions of law in relation to the establishment of the waqf foundation at the Labuan offshore which enable the administration of waqf property to be operated independently by waqif, cross-border waqf and more efficient waqf administration and management. This study proposes the structural governance and model of the International Waqf Foundation (IWF). It finds that Section 2 Islamic Financial Services and Securities Act 2010 (LIFSSA) provides that an international waqf foundation can be established under Section 107-110 LIFSSA [Act 705]. The structural governance of the IWF must take into account the Guidelines on the Establishment of Labuan Foundation Including Islamic Foundation and Guidelines on the Establishment of Labuan International Waqf Foundation (LIWF). This study hopefully will be able to contribute to the development of waqf property within and outside Malaysia.
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