FUHAIRAH, Muhammad Tiar Fuhairah; HERIANINGRUM, Sri. Opportunities for the Application of Zakat as a Deduction for Individual Taxable Income as an Alternative Fiscal Policy in Indonesia. El-Qist: Journal of Islamic Economics and Business (JIEB), Surabaya, Indonesia, v. 14, n. 1, p. 82–96, 2024. DOI: 10.15642/elqist.2024.14.1.82-96. Disponível em: https://jurnalfebi.uinsa.ac.id/index.php/elqist/article/view/1787. Acesso em: 20 feb. 2026.