Abstract
This study aimed to determine the degree of understanding of zakat on profession/income and the characteristics of the community distribution model as an effective collection model for zakat institutions. This study used a qualitative method with 68 respondents from various professional work backgrounds including civil servants, teachers, employees, military, police, and government officials. The results of this study were that Jepara people have a high degree of understanding about zakat but have not been fully able to calculate nishab of zakat especially zakat on profession/income. Therefore, not all people who are obliged to pay zakat on professionand the distribution of zakat on professionis still directly to mustahiq.Keywords: Zakat on Profession/Income; Understanding of Zakat; Zakat; Alms
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