Al-Qur’an dan terjemahan. (2018). Departemen Agama Republik Indonesia. Jakarta.
Adnan, M. A., & Barizah, N. B. A. (2009). Accounting Treatment for Corporate Zakat: A Critical Review. International Journal of Islamic and Middle Eastern Finance and Management, Vol. 2, No. 1, 32-45.
Al-Mamun, A., dan Haque, A. (2015). Perception of Muslim Consumers towards Tax Deduction through Zakat in Malaysia: An Empirical Investigation on uslims in Malaysia. Proceeding of The First Iinternational Conference On Shari’ah Oriented Public Policy In Islamic Economic System (ICOSOPP 2015) “Formulating Effective Public Policy in the Islamic Economic System under the Framework of Shari’ahâ€, 30-31 March 2015, Ar-Raniry State Islamic University, Banda Aceh, Indonesia.
Andriyanto, Irsyad. (2014). Pemberdayaan Zakat dalam Meningkatkan Kesejahteraan Umat. ZISWAF, Vol. 1, No. 2, Desember 2014
Al-Zuhaili, Wahbah. (2000). Zakat Kajian Berbagai Mazhab, Bandung : Remaja Rosda Karya, cet. ke 1.
Awang, Rohila & Mokhtar M. Z. (2011). Technical Comparison Between Business Zakat and Tax On Business Income In Malaysia. Malaysian Accounting Review, Vol. 10 No. 2, 13-25, 2011.
Bakar, N. B A., & Rahman, A. R. A. (2007). A Comparative Study of Zakah and Modern Taxation. J.KAU: Islamic Econ., Vol. 20 No. 1, 25-40.
Canggih, C., Fikriyah, K., & Yasin, A. (2017). Potensi dan Realisasi Dana Zakat Indonesia. Al-Uqud: Journal of Islamic Economics, Vol. 1 No. 1, 14-26.
Prof. Sukirno, S.Pd.,M.Si.,Ph.D. (2020). Hasil wawancara. Kamis, 27 Agustus 2020. Pukul 16.00 wib.
Ghani dan Daud (2011), Tax-Based Modeling of Zakat Compliance. Jurnal Ekonomi Malaysia 45(2011) 101 - 108
Hafidhudhin, D. 2013. Potensi zakat 217 triliun terserap satu persen. Hidayatullah.com. Diakses pada senin, 30 Juli 2018, pukul 12:12 WIB.
Income Tax Act 1967
http://www.djppr.kemenkeu.go.id. 2018. The 2nd Annual Islamic Finance Conference – The Role of Islamic Finance in Eradicating Poverty and Income Inequality. Diakses pada tanggal 22 Mei 2018 pukul 10.00 WIB.
James, S. & Nobes, C. (2003). The Economics of Taxation. Edinburgh: Pearson Educatioan Limited, ed. 7.
Kahf, Monzer (1999): The Principle of Socioeconomics Justice in The Contemporary Fiqh of Zakah, Iqtisad, Journal of Islamic Economics, Vol. 1.
Ma’mun, M. TB. (2017). Prospek Penerapan Zakat Pengurang Pajak Penghasilan sebagai Alternatif Kenijakan Fiskal di Indonesia. Jurnal Riset Manajemen dan Bisnis, Vol. 2, 187-200.
Mardiasmo. 2016. Perpajakan, Edisi Revisi 2011. Yogyakarta: Andi.
Miles, M. B., & Huberman, A. M. (2009). Qualitative data Analysis. Penerbit:UI Press.
Mokhtar, S. S. B. S., Mohamed, A. S. B. B., & Hashim, H.. (2018). The Factors Associated with Zakat Compliance Behaviour among Employees. International Journal of Economics and Management, Vol. 2, 687-696.
Nurhayati dan Siswantoro (2015). Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia. International Journal of Nusantara Islam, Vol.03 No.01– 2015; (1–20)
Noormala, dan Mohamad (2011). A Study On Zakah Of Employment Income: Factors That’s Influence Academic Intention To Pay Zakah. 2nd International Conference On Business and Economic Research (2nd ICBER 2011) PROCEEDING.
Peraturan Direktorat Jenderal Pajak No. 05 Tahun 2019 tentang Badan atau Lembaga yang Dibentuk/ Disahkan Oleh Pemerintah yang Ditetapkan Sebagai Penerima Zakat atau Sumbangan Keagamaan yang Sifatnya Wajib dan Dapat dikurangkan dari Penghasilan Bruto.
Plomp, T., & Nieveen, N. (2013). An Introduction To Educational Design Research. Enschede, the Netherlands: SLO.Priyono, S. (2013). Zakat sebagai Instrumen dalam Kebijakan Fiskal. Al-Mashlahah: Jurnal Hukum Islam dan Pranata Sosial, Vol 1. No 02, 125-142.
Qadir, A. (1998). Zakat Dalam Dimensi Mahdhah Dan Sosial. Jakarta: PT. Raja Grafindo PersadaQardawi, Y. A. (2000). Fiqh Al Zakat (Volume I), A Comparative Study Of zakat, Regulations And Philosophy Inthe Light Of Qur'an And Sunnah scientific. Jeddah, Saudi Arabia: Centre, King Abdul-Aziz University.
Ridwan, M. (2014). Zakat Vs Pajak: Studi Perbandingan di Beberapa Negara Muslim. ZISWAF: Jurnal Zakat dan Wakaf, Vol. 1, No. 1, 123-144.
Saada, A. Y. Q. (2020) Zakat and Tax: A Comparative Study in Malaysia. International Journal of Innovation, Creativity and Change. www.ijicc.net.Volume 10, Issue 12, 2020
Setianingrum, Any. Madjid, Suhirman, & Asaari, Masagus (2018). Zakat As Tax Credit for Harmonize Fiscal Setting In Indonesia. Jurnal Ekonomi Pembangunan. Vol 6 No. 1 Juni Tahun 201
Undang-Undang KUP dan Peraturan Pelaksanaannya. (2013). Kementrian Keuangan Republik Indonesia Direktorat Jenderal Pajak.
Undang-Undang Nomor 17 tahun 2000 tentang Pajak Penghasilan (PPh).
Undang-Undang Nomor 23 tahun 2011 tentang Pengelolaan Zakat.
Wahab, N. A., & Rahman, A. R. A. (2011). A Framework to Analyse The Efï¬ciency and Governance of Zakat Institutions. Journal of Islamic Accounting and Business Research, Vol. 2 No. 1, pp. 43-62.
Wira, A. (2019). Studi Pengelolaan Zakat di Malaysia. Maqdis: Jurnal Kajian Ekonomi Islam, Vol. 4, No. 1, 91-102.
Farid Wajdi, 2008: Sistem Perpajakan dan Pengelolaan Zakat di Malaysia Serta Perlakuan Zakat Terhadap Pajak Dalam Peraturan Perundang-undangan di Indonesia. Skripsi. Universitas Indonesia
www.hasil.gov.my
www.pajak.go.id
www.katadata.co.id
puskasbaznas.com
www.zakat.com.my
www.bps.go.id
www.zakat.or.id
www.kemenkeu.go.id
www.ceicdata.com
www.rumahzakat.org.
www.baznas.go.id,
www.lazismu.org
