This study aims to analyze the roles of the government, school principals, and teachers in developing the Islamic Religious Education (PAI) curriculum in the Merdeka Curriculum era. The Merdeka Curriculum provides flexibility to educational units in developing student-centered learning, so its success requires synergy among educational stakeholders. This study uses a qualitative approach with a library research method. Data were obtained from books, scientific journals, and relevant official documents, then analyzed using descriptive-qualitative techniques through the process of collecting, grouping, and drawing conclusions. The results show that the government plays a role as a policymaker and provider of regulations, school principals as leaders and managers of the curriculum at the educational unit level, and teachers as the main implementers of learning. However, synergy between these three parties has not been optimal due to obstacles such as limited understanding of the Merdeka Curriculum, lack of coordination, and limited educational resources. The novelty of this study lies in the analysis of collaborative synergy among stakeholders in the development of the PAI curriculum, which not only highlights the roles of each party but also the interdependence between them. This study concludes that strengthening collaboration, improving competency, and supporting implementable policies are important factors in realizing effective Islamic Religious Education curriculum development in the Independent Curriculum era.