The purpose of this research is to explain and analyze about zakat management practices in Indonesia, the weaknesses in zakat management, as well as efforts to reconstruct zakat management system for poverty alleviation in the perspective of Islamic law. This research uses constructivism paradigm and is a kind of sociological law research. The approach method used is sociological jurisdiction. The specification of this study is descriptive analysis, which is expected to  provide a detailed, systematic, and comprehensive picture of the object to be studied. The data used in this study are primary and secondary data, ie data obtained through interviews and from library materials collected through literature study, which is then analyzed qualitatively. The results showed that: (1) The practice of zakat management in Indonesia based on al-Qur’an, Hadith, and ijtihad, which is then described in Law No. 23 of 2011. The implementation of zakat management nationally implemented by BAZNAS(National Zakat Bodies), which in carrying out its duties and functions the BAZNAS can form LAZ and UPZ. In practice, however, the public is more likely to entrust the payment of zakat to the person (who is the figure / cleric in the region) rather than the government-sponsored institution. (2) Weaknesses in zakat management practices are: (a) law, namely weakness found in an article in Law Number 23 Year 2011; (b) weaknesses in the legal structure, ie the management of zakat that is less systematic, and (c) weaknesses in the field of legal culture, namely the lack of public awareness for zakat; (3) Reconstruction of zalcat management for poverty alleviation based on Islamic law perspective can be done by: (a) taxpayer deductions to the zakat’s zakat-funded amateur bodies and sanctions for non-zakat Muslims, (b) strong zakat
institutions in accordance with the principles of good governance, and (c) empowerment of government, religious and community leaders to promote socialization to the community.

Keywords: Zakat Management System; Poverty and Islamic Law.