Adillah, Erika Rishan, Oyo Sunaryo Mukhlas, and Burhanuddin Burhanuddin. 2026. “From Tax Deduction to Tax Rebate: A Philosophical Reconstruction of zakat–tax Integration in Indonesia”. Asy-Syari’ah : Jurnal Hukum Islam 12 (1):60-71. https://doi.org/10.55210/assyariah.v12i1.2323.