<![CDATA[This study aims to analyze and compare zakat management systems in Saudi Arabia, Indonesia, and Malaysia as instruments of public and social finance. The research employs a qualitative comparative method with a descriptive approach based on secondary data from official reports, academic literature, and regulatory documents. The findings reveal that Saudi Arabia applies a centralized and digitally integrated model under ZATCA, Malaysia implements a tax rebate system that directly reduces taxpayers' obligations, while Indonesia operates a decentralized collection system with zakat only treated as a gross income deduction. Saudi Arabia achieves a collection rate of approximately 85% of its estimated potential, Malaysia around 60-65%, and Indonesia only 6.87% of a potential of IDR 217.3 trillion. The study recommends that Indonesia adopt a hybrid integration framework combining Malaysia's fiscal incentive model and Saudi Arabia's digital efficiency to enhance compliance and optimize zakat's role in poverty alleviation and economic redistribution.]]>
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