<![CDATA[Regional fiscal sustainability is often tested when local governments implement aggressive revenue target management to fund expansive development agendas. This study aims to analyze how the Morowali Regency Government balances aggressive revenue growth ambitions with long-term fiscal sustainability principles. Using an exploratory descriptive-analytical case study design, this study examines the phenomenon of the Morowali Regency Regional Revenue target for the 2026 fiscal year, which drastically increased by 109% to Rp1.23 trillion from the previous year's target. Data collection was conducted through in-depth interviews with key stakeholders and documentation studies, which were then analyzed using the interactive model of Miles, Huberman, and Saldaña. The results show that this aggressive target jump is not merely an ambition on paper, but a manifestation of a measurable transformation of regional fiscal governance through an industrial ecosystem-led extraction approach. This strategy shifts the focus of tax extraction from economically disadvantaged communities to multinational corporations and the upstream-downstream nickel industry supply chain. This policy is supported by two main pillars: digital transformation and bureaucratic integrity reform. The implementation of innovative instruments such as cloud-based tapping boxes, the E-MBLB digital monitoring post system, integrated sectoral energy audits, and spatial mapping using GIS and drones has proven effective in reducing information asymmetry and closing the tax gap. The radical shift to real-time automated monitoring has successfully created a predictable and regular revenue stream. Furthermore, the policy of regular job rotation for field officers has reduced the risk of moral hazard. Interestingly, this approach has not undermined the local business climate because it is balanced with transparency and administrative relaxation periods that foster voluntary compliance from the private sector. In conclusion, highly aggressive revenue targets can be aligned with the principles of long-term fiscal sustainability through the synergy of digital-based law enforcement, clean internal oversight, and collaborative governance.]]>
