Purpose: The purpose of this study is to analyze the implementation of zakat as a tax deduction in Baznas Samarinda. The study refers to Law Number 23 of 2011, articles 22 and 23. This study analyzes how the application of zakat as a tax deduction in Baznas Samarinda. Is the implementation going well, and are there obstacles not. Method: This study used descriptive qualitative methods, a…