The development of local tax per capita in Indonesia during 2017–2024 reflects the strong sensitivity of regional fiscal capacity to macroeconomic conditions, particularly during the COVID-19 pandemic period. After increasing from around Rp175 thousand in 2017 to more than Rp207 thousand in 2018, local tax per capita gradually declined and reached its lowest point in 2020–2021 at approximately Rp169 thousand, indicating the weakening of local economic activity and reduced tax collection during the pandemic. However, regional fiscal performance rebounded strongly in 2022 and 2023 as average local tax per capita rose sharply above pre-pandemic levels, suggesting a rapid recovery in consumption, tourism, and business activities across regions. This recovery was especially visible in economically advanced and tourism-dependent areas such as Badung Regency and DKI Jakarta, which consistently recorded the highest local tax per capita figures due to their strong service sectors and concentration of commercial activities. In contrast, several districts in Papua continued to report extremely low or near-zero values, highlighting persistent disparities in local tax collection and limitations in administration capacity.