Athief, F., Rachman, M., Rizki, D., Hakim, L., & Mohd Noh, M. (2022). Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis. Journal of Islamic Accounting and Finance Research, 4(2), 301-326. doi:https://doi.org/10.21580/jiafr.2022.4.2.14168