A. Abdul Wahab and J. T. Borhan, “FAKTOR PENENTU PEMBAYARAN ZAKAT OLEH ENTITI PERNIAGAAN DI MALAYSIA: SATU TINJAUAN TEORI: Determinant Factors for Zakah Payment by Business Entities in Malaysia: A Theoretical Review”, JS, vol. 22, no. 3, pp. 295–322, Sep. 2014.