basically, The reason for this have a look at is to find out and take a look at the factors outcomes the perception of the Muslim community in Indonesia. This study is taken into consideration as essential so that it will become an additional reference for zakat and tax establishments in Indonesia. The records acquired were taken with the use of a questionnaire with a total number of 543 respondents from all Muslim networks in Indonesia and analyzed the use of Structural Equation Modeling Partial Least square (SEM-PLS) supported through the SmartPLS 3.zero software. The results of this study indicate that the hypothetical value of the Muslim community's perception of the designed tax deduction zakat can be tested. This can be seen from the results of data analysis which states that the hypothesis has a value of 69%. The results of the analysis of each variable are: religiosity has an OSE value of 0.716, legal and belief aspects have an OSE value of 0.208 satisfaction has an OSE value of 0.102, and has a significant positive effect on tax deduction zakat. All three have t-statistics greater than 0.05, so they can be identified as significant for tax deduction zakat. While the halal aspect of haram has an OSE value of -0.185 this variable has a significant but negative value, where people know about the halal aspect but still violate it. The zakat knowledge variable has an OSE value of -0.006, tax knowledge has an OSE value of -0.015, and motivation has an OSE value of -0.003, where the three variables do not affect tax deduction zakat because it has a t-statistic value smaller than 0.05, namely 0.226, 0.590 and 0.056. So from the results above, it is stated that there is still a lack of knowledge and motivation of the Muslim community towards tax deduction zakat in Indonesia.