The development of the local tax-to-GRDP ratio during 2017–2024 indicates that regional tax capacity in Indonesia remained relatively stable despite experiencing temporary pressure during the pandemic period. The median ratio fluctuated within the range of 0.22%–0.28%, increasing slightly in 2017–2018 before gradually declining between 2019 and 2021 as economic activity weakened during the COVID-19 crisis. Following the pandemic period, the ratio began to recover in 2022–2023, suggesting the normalization of regional economic activities and improvements in local revenue collection performance. Several provinces consistently recorded substantially higher ratios than the national median, particularly Kalimantan Selatan, DKI Jakarta, and Bali, reflecting stronger fiscal capacity and broader regional tax bases driven by industrial, commercial, and tourism activities. Other provinces such as Bangka Belitung, DI Yogyakarta, Kalimantan Barat, Aceh, Jawa Barat, NTB, and Banten also showed relatively strong tax performance compared to most regions in Indonesia. However, considerable disparities across regions remain evident, as many districts and municipalities still recorded ratios below 0.2%, indicating uneven fiscal capacity at the subnational level. In addition, several extreme observations found in 2021, 2022, and 2024 likely reflect reporting inconsistencies or unusually small GRDP bases rather than actual tax performance.