The development of tax revenue-sharing transfers (DBH Pajak) during 2017–2024 demonstrates both the recovery of regional fiscal transfers after the pandemic period and the persistent concentration of fiscal resources in economically dominant regions. After declining gradually between 2017 and 2019, total DBH Pajak increased sharply beginning in 2020 and reached its highest level in 2021, reflecting the rebound of national economic activity and stronger tax revenue collection following the pandemic shock. Although transfer values moderated slightly after 2021, the overall level of DBH Pajak remained relatively stable during 2022–2023 before declining again in 2024, likely due to incomplete reporting for the ongoing fiscal year. The distribution of DBH Pajak also remained highly unequal across regions, with DKI Jakarta consistently receiving by far the largest allocation because of its dominant role as Indonesia’s primary economic and taxation center. Other major recipients included Jawa Timur, Jawa Barat, and resource-rich regions such as Bengkalis, Kutai Kartanegara, and Musi Banyuasin, indicating that both industrial concentration and natural resource activity play important roles in determining the distribution of shared tax revenues. Even after excluding DKI Jakarta from the analysis, fiscal concentration remained visible as several provinces in Java and resource-producing districts continued to dominate total transfers. Furthermore, the substantial gap between the average and median DBH values suggests that most regions receive relatively modest allocations, while a small number of economically advanced or resource-rich areas capture disproportionately large shares of national revenue-sharing transfers.