摘要：Since the early Islamic period zakat on agriculture sectors were being collected limited only on primary traditional sources such as paddy,wheat,camel,cow and goat. However in the modern time today agriculture sector has been commercialized. Farmers regardless of their activities,were capable of yielding good returns probably higher than the traditional sources of zakat. The question is,are these farmers not obliged to pay zakat and what is the possibility of widening zakat base on agriculture sector. In this regards this study attempts to examine the possibilities of widening agriculture zakat base,and then evaluating people perception and analyzing the challenges. This study utilizes primary data for Malaysia and uses descriptive analysis and logit model in analyzing the data. The results show that based on income criteria there are possibilities to extend agriculture zakat base and this step is expected to received good response from the society. However there are challenges to be faced such as identifying the illah for zakat on uncensunsus wealth and determining the procedure for calculating zakat on agriculture sector since different types of plants possess different characteristics. Policy implication that can be deduced from this study is that in order to hinder any difficulties there is a need for the government to establishing a separate law for zakat on agriculture sector.
