<![CDATA[Abstract. Income zakat is a religious obligation regulated by MUI Fatwa No. 3 of 2003; however, its implementation among civil servants at the Ministry of Religious Affairs in Bandung still faces a gap between normative provisions and on-the-ground realities. This study analyzes civil servants’ awareness of the obligation to pay zakat on income, obstacles to payment, the appropriateness of the salary deduction mechanism, and strategies for its optimization, using a descriptive-juridical-empirical qualitative approach with Knowledge, Attitude, Practice indicators. The results show that civil servants’ knowledge and attitudes are quite positive from a normative perspective; however, their technical understanding of the nisab remains weak and has not yet been reflected in proactive actions. The seemingly high compliance rate is actually driven more by the UPZ’s automatic deduction system than by individual awareness, and there are some employees who have not yet been registered. Cognitive delegation and administrative dependence are key to understanding why compliance appears high in quantitative terms but is vulnerable to deviations from Sharia principles. This study recommends strengthening outreach efforts, implementing digital transformation through a transparent dashboard, reinforcing institutional policies (data updates), and establishing an accountable reporting system to promote compliance that is more in line with Sharia provisions. Abstrak. Zakat penghasilan merupakan kewajiban syariat yang diatur dalam Fatwa MUI No. 3 Tahun 2003, namun implementasinya di kalangan ASN Kemenag Kota Bandung masih menghadapi kesenjangan antara ketentuan normatif dan realitas lapangan. Penelitian ini menganalisis kesadaran ASN terhadap kewajiban zakat penghasilan, kendala pembayaran, kesesuaian mekanisme pemotongan gaji, serta strategi optimalisasinya, menggunakan pendekatan kualitatif deskriptif-yuridis empiris dengan indikator Knowledge, Attitude, Practice (KAP). Hasil menunjukkan pengetahuan dan sikap ASN cukup positif secara normatif, namun pemahaman teknis nisab masih lemah dan belum tercermin dalam tindakan proaktif. Kepatuhan yang tampak tinggi ternyata lebih digerakkan oleh sistem pemotongan otomatis UPZ ketimbang kesadaran individual, serta adanya sebagian pegawai yang belum terdata. Delegasi kognitif dan ketergantungan administratif menjadi kunci memahami mengapa kepatuhan tampak tinggi secara kuantitas namun rentan terhadap ketidaksesuaian substansi syar'i. Penelitian merekomendasikan penguatan sosialisasi, transformasi digital melalui dashboard transparan, penguatan kebijakan institusional (updating data), dan sistem pelaporan akuntabel guna mendorong kepatuhan yang lebih sesuai ketentuan syariah.]]>
