diff --git a/action.yml b/action.yml
index f0c2efa41..a3d5f1e44 100644
--- a/action.yml
+++ b/action.yml
@@ -41,6 +41,10 @@ inputs:
     description: 'Indicates whether to include match directories'
     default: "true"
     required: true
+  match-gitignore-files:
+    description: 'Indicates whether to match files in `.gitignore`'
+    default: "true"
+    required: true
   separator:
     description: 'Separator used for the paths output.'
     required: true
diff --git a/src/__tests__/main.test.ts b/src/__tests__/main.test.ts
index 91c7bed6e..67f8d0c91 100644
--- a/src/__tests__/main.test.ts
+++ b/src/__tests__/main.test.ts
@@ -1,6 +1,7 @@
 import * as core from '@actions/core'
 import {run} from '../main'
 
+// eslint-disable-next-line @typescript-eslint/no-unused-vars
 import {normalizeSeparators, tempfile} from '../utils'
 
 const defaultEnv = {
@@ -10,6 +11,7 @@ const defaultEnv = {
   'INPUT_EXCLUDED-FILES-FROM-SOURCE-FILE-SEPARATOR': '\n',
   'INPUT_FOLLOW-SYMBOLIC-LINKS': 'true',
   'INPUT_MATCH-DIRECTORIES': 'true',
+  'INPUT_MATCH-GITIGNORE-FILES': 'true',
   'INPUT_ESCAPE-PATHS': 'false',
   'INPUT_HEAD-REPO-FORK': 'false',
   INPUT_SEPARATOR: ' ',
@@ -266,3 +268,29 @@ test('includes patterns provided in the files input that are excluded in the .gi
 
   expect(core.setOutput).toHaveBeenNthCalledWith(2, 'paths', EXPECTED_FILENAMES)
 })
+
+test('excludes patterns provided in the files input that are excluded in the .gitignore file when match-gitignore-files is false', async () => {
+  mockedEnv({
+    ...defaultEnv,
+    INPUT_FILES: 'coverage/clover.xml',
+    'INPUT_FILES-FROM-SOURCE-FILE': 'src/__tests__/source-files.txt',
+    'INPUT_MATCH-GITIGNORE-FILES': 'false'
+  })
+
+  const EXPECTED_FILENAMES = [
+    '.github/workflows/greetings.yml',
+    'CODE_OF_CONDUCT.md',
+    'CONTRIBUTING.md',
+    'HISTORY.md',
+    'README.md'
+  ]
+    .map(fName => normalizeSeparators(fName))
+    .join(process.env.INPUT_SEPARATOR)
+
+  // @ts-ignore
+  core.setOutput = jest.fn()
+
+  await run()
+
+  expect(core.setOutput).toHaveBeenNthCalledWith(2, 'paths', EXPECTED_FILENAMES)
+})
diff --git a/src/main.ts b/src/main.ts
index f942e5696..3d712cf37 100644
--- a/src/main.ts
+++ b/src/main.ts
@@ -52,6 +52,9 @@ export async function run(): Promise<void> {
   const matchDirectories = core.getBooleanInput('match-directories', {
     required: false
   })
+  const matchGitignoreFiles = core.getBooleanInput('match-gitignore-files', {
+    required: true
+  })
   const separator = core.getInput('separator', {
     required: true,
     trimWhitespace: false
@@ -206,9 +209,9 @@ export async function run(): Promise<void> {
 
     const gitignoreMatchingFiles = await gitIgnoreGlobber.glob()
 
-    if (allInclusive) {
+    if (allInclusive || !matchGitignoreFiles) {
       paths = paths.filter(p => !gitignoreMatchingFiles.includes(p))
-    } else {
+    } else if (matchGitignoreFiles) {
       paths = paths.filter(
         p =>
           ![