“Kesan Persepsi Undang-Undang Dan Penguatkuasaan Zakat Terhadap Gelagat Kepatuhan Zakat Pendapatan Gaji”. Journal of Governance and Development (JGD) 2 (December 31, 2006): 32–41. Accessed November 10, 2025. https://www.educationmalaysia.co.uk/index.php/jgd/article/view/13529.