<![CDATA[Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is an important indicator of regional fiscal capacity within the framework of fiscal decentralization. Although regional taxes and regional retributions are institutionally recognized as major components of PAD, empirical conditions in North Luwu Regency indicate that the contribution of PAD to total regional revenue remains relatively limited. This condition reflects broader challenges in local fiscal capacity and regional revenue management. Therefore, this study explores the relationship between regional tax management, regional retribution management, and PAD within the fiscal context of North Luwu Regency. This study adopts a quantitative explanatory approach using secondary annual time-series data from 2020 to 2024 obtained from Statistics Indonesia and relevant government institutions. Data were analyzed using descriptive statistics and multiple linear regression analysis. The limited number of observations reflects the availability of official regional fiscal data and therefore the findings are interpreted contextually rather than as broad statistical generalizations. The findings indicate that regional tax management and regional retribution management demonstrate relatively limited statistical relationships with PAD during the observation period. The coefficient of determination (R² = 0.055) suggests that variations in PAD are more strongly associated with other structural and regional economic factors beyond local revenue administration. These findings imply that regional fiscal dynamics in North Luwu Regency are influenced not only by administrative aspects of local taxation and retribution management, but also by broader structural conditions such as limited regional tax bases, economic capacity, and dependence on intergovernmental fiscal transfers. Accordingly, regional revenue policies should emphasize strengthening institutional capacity, expanding the local revenue base, improving fiscal governance, and supporting productive economic sectors to encourage more sustainable regional fiscal capacity.]]>
