The contribution of local tax revenues to total regional revenues during 2017–2024 demonstrates the gradual strengthening of fiscal independence among Indonesian subnational governments, particularly after the pandemic period. Following a relatively stagnant trend during 2019–2021, when the average share of local tax revenues remained around 5.6%–5.8% amid weakened economic activity, the share increased sharply in 2022 and reached its highest level in 2023, indicating the recovery of regional economies and improving effectiveness of local tax collection. This improvement was primarily driven by economically advanced provinces such as Banten, Jawa Barat, DKI Jakarta, and Bali, where local tax revenues accounted for more than half of total regional revenues, reflecting stronger industrial, commercial, and tourism bases compared to other provinces that remain highly dependent on central government transfers. In particular, Banten recorded the highest contribution ratio in 2023, followed by Jawa Barat and DKI Jakarta, while Bali also experienced a strong rebound alongside the recovery of the tourism sector. The comparison across provinces further reveals substantial disparities in regional fiscal autonomy, as economically concentrated regions consistently maintained tax contribution levels far above the national average.