This research discusses the Implementation of Law Number 18 of 2019 concerning Islamic Boarding Schools by taking the locus in Lebak Regency. Islamic boarding schools are one of the important entities of religious institutions in Indonesia. Predicted to have existed since the 15th century AD, pesantren have a number of problems, starting from the legal aspect that not all pesantren have, limited infrastructure, the welfare of pesantren teachers who are still lacking, to data on Islamic boarding schools that differ from one government agency to another. In 2016, the DPR RI then proposed a bill on Islamic boarding schools to accommodate education in Islamic boarding schools, which numbered nearly 30,000. This draft law was later passed into Law Number 18 of 2019 concerning Islamic Boarding Schools which accommodates a number of things such as the obligation to register as a legal entity, the existence of a funding scheme for Islamic boarding schools, the existence of financial reporting requirements, and the existence of a pesantren quality assurance system. This study aims to find out how Law Number 18 of 2019 concerning Islamic Boarding Schools is implemented and to analyze the factors that support and hinder the implementation of Law Number 18 of 2019 concerning Islamic Boarding Schools. To answer these problems, researchers used qualitative research methods. The study used several data collection techniques, namely observation, interviews and documentation. Research has found that the implementation of Law Number 18 of 2019 concerning Islamic Boarding Schools has not run optimally. This is marked by weak coordination in obtaining permits, as well as funding for pesantren that is not on target. Therefore, the implementation of Law Number 18 of 2019 concerning Islamic Boarding Schools needs strengthening by intensifying socialization and providing more detailed regulations under it.