In the history of Islamic civilization, waqf has been a pillar of the glory of Islam. The function of waqf is as a provider of public facilities and social facilities that support the life of the Muslim community, such as mosques, squares, Islamic schools, cemeteries and public roads. The development of waqf in Indonesia can have an influence on fiscal policy, namely through cash waqf. Even though Indonesia has a fairly large waqf potential, Indonesia has not been able to manage its waqf properly. Therefore, studies related to the development of waqf in Indonesia are still an interesting study for both scientists and practitioners. The purpose of this article is to review the development of waqf in Indonesia. The approach used in this paper...