Abstract
Zakat has great potential to overcome problems in Indonesia such as poverty alleviation, access to education and health for zakat mustahik, but the implementation of zakat in Indonesia is faced with a number of problems. Zakat is divided into two categories, namely internal problems and external problems. Zakat is carried out in three ways, namely, first, baznas actively participate in the community without waiting for muzakki to pay zakat. Second, the Zakat distributed to the public apart from being in the form of zakat in general, is also adjusted to the community's needs for COVID-19 and is periodically balanced with monitoring and evaluation. Third, Zakat which is developed in both consumptive and productive forms has become a mental solution and welfare for the community. The distribution of zakat carried out by BAZNAS has a different percentage of distribution due to differences in the vision and mission of each zakat institution. Problems that occur in the distribution of zakat in Indonesia can be done by knowing the main problems that occur on the external and internal sides.
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