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The various kinds of muzakki’s behavior and the differences opinions of the “Ulama” in order of delivering Zaka are emerging a curiosity of the Islamic high institution’s lecture in Yogyakarta in order of paying Zaka. Descriptive analysis was used in arranging this research. The questionnaire used by the writer in collecting data which applied accidental sampling method. The lecture characteristic in this research are men (69%), aged between 30-40 years old (48%), master degree in educational level (Strata II) (70%). The analysis result shown that Zaka of wealth calculates 2,5% from the whole wealth which is “nisab”, Zaka of income and profession calculates 2,5% from the gross salary, Zaka of the commerce wealth calculates 2,5% from the whole profit gets, Zaka pay in money, it was delivered individually, Zaka of wealth and commerce wealth pay annually in the around Ramadhan, Zaka of incone and profession are pay after received the salary, and it paid throught institution. The muzakki’s behavior which was mentioned are not be in contradiction with the Islamic laws except it concerning with the way of the calculation of the Zaka of a commerce wealth which suppose calculating based on the merging of the whole wealth assets. While, for the others behaviors, the Islamic laws gives the muzakki freedom to determining his/her Zaka payment behavior of course based on the Islamic laws rules and limitations which available.
Keywords: perilaku, zakat, muzakki

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