The Role of Local Taxes and Local Retributions to Provincial Government Local Own-Source Revenue (Pad) in Indonesia in 2019-2021 (Before and During the Covid-19 Pandemic)

This study aims to analyze the role which in this case includes effectiveness, growth rate, and contribution of local taxes regional levies locally generated revenue (PAD) Indonesia 2019-2021, or a comparison phenomena before during Covid-19 period. The data is sourced from secondary form time series obtained by researchers indirectly through intermediary media, Directorate General Fiscal Balance, Ministry Finance Republic https://djpk.kemenkeu.go.id page. Methods testing analysis using descriptive statistical tests measuring contribution, rate. Based on results research, effectiveness provincial government tax revenues 2019 – 2021 has fluctuated tends experience drastic decline 2020. However, it can still be categorized as less effective very effective. average g rowth rate all governments not managed both 2021. provinces classified good. Meanwhile, PAD low.