TB Rifat, Basyarudin, Eko Bambang Rahmono, Ahmad Pathonih, and Asep Mustopa Kamal, “REFORMULATION OF THE RELATIONSHIP BETWEEN ZAKAT AND TAX IN THE ISLAMIC FISCAL SYSTEM: A THEMATIC STUDY OF THE QUR’AN AND HADITH IN THE INDONESIAN CONTEXT”, MICJO, vol. 3, no. 1, pp. 184–199, Jan. 2026.