Abstract:
Zakat is one of the components in main fiscal policy in Islamic financial svstem that
balances life between richer and poor society. They are two types of zakat in Islamic
which is zakat fitrah and property of zakat, therefore Muslim has to pay zakat every year.
The citation of zakat increase every year in our country especially in Selangor, where in
2004 the citation is 104. 7 million and increase in 2006 to 159 million. While the
distribution of zakat increase in 2004 from 100. 9 million to 146. 9 million in 2006. This
increasement is influenced by enactment and regulation to pay the zakat for Muslim who
fullfill the condition to pay zakat. Therefore the purpose of this study is to determined
whether the increasement in distribution and zakat citation have relationship or influence
the poverty and also to determine how zakat can decrease the poverty. This study use
secondary data to analyze and Unit Root Test, Augmented Dickey-Fuller (ADF) test and
Granger-Causality test has been use as a tool. Various dependent variables have been
analyzing as significant factors that influence the citation of zakat. The result shows that
zakat distribution can decrease the poverty.
