Wigati, S., M. Sholihuddin, and S. Jazil. “Tax Amnesty in Law Number 11 of 2016 Seen from The Perspective of Fiqh Al-Darībah (Taxation in Islam)”. Al-Daulah: Jurnal Hukum Dan Perundangan Islam, vol. 11, no. 2, Oct. 2021, pp. 173-96, doi:10.15642/ad.2021.11.2.173-196.