The research aims at knowing the optimal role of BAZNAS of Central Sulawesi Province in utilizing tithe in the city of Palu based on the tithe legislation number 23 in the year of 2011, to know how the model of tithe utility is that is implemented in optimizing tithe utility in Palu city. And to give strategy in optimizing the role of BAZNAS of Central Sulawesi province in utilizing tithe i…