KAEDAH PENGURUSAN HARTA WAKAF OLEH MAJLIS AGAMA ISLAM NEGERI KEDAH (MAIK): PELAKSANAAN PAJAKAN UNTUK 99 TAHUN

Purpose –To review the waqf management in the district of KubangPasu, Kedah. This research provided in terms of the development of waqf property by Majlis Agama Islam Kedah (MAIK). This research focused on the development of 99 year lease method that was successfully implemented.Methodology – This study employed two methods; document analysis and also field research. Document analysis was used to study the development of waqf property and the management of assets in terms of leasing for 99 years. The information was collected from books, conference papers, and journal articles. This study employed field research, where interviews were conducted with respondents that have good knowledge in this area such as the officer of waqf mutawalli in MAIK and also the project manager for the development of 99 year lease. Findings –This study found that waqf management had been developed over time. Many methods were used to develop idle waqf land in Kedah. This study also discussed some of the fuqaha views in term of using the 99 year lease. It was found that leasing for 99 years can be used to successfully develop idle waqf land. It was also shown that MAIK had used this method to develop lands in Kedah. Originality / Value – The findings of this study is very important for other Majlis Agama Islam Negeri to create some guidelines that can strengthen the waqf land management all over Malaysia.