Poso Regency is a strategically important traffic junction in Central Sulawesi as it connects roads from north to south and from west to east of the island of Sulawesi. All vehicles passing through Poso Regency will pass through Tabatoki Road. Along Tabatoki Road, there are public facilities such as places of worship, gas stations, shops, restaurants, schools, sub-district offices, military bases, residential houses, and intersections. The purpose of this study is to analyze the accident rate using the gross output method and describe the collision diagram and the location of black spots on Tabatoki Road, Poso Regency. The analysis results conclude that the average accident rate of fatalities decreased by 20.38%, severe injuries increased by 11.56%, and minor injuries increased by 11.70%. BSKOj (2023) for fatalities is Rp. 75,903,521, for severe injuries Rp. 75,903,521, and for minor injuries Rp. 1,518,070. The causes of accidents on Tabatoki Road are parking vehicles on part of the road causing side obstacles, vehicles queuing at the gas station occupying the road, and the slope at the intersection blocking the driver's visibility. Abstrak Kabupaten Poso merupakan persimpangan arus lalu lintas yang sangat strategis di wilayah Sulawesi Tengah karena penghubung jalan dari utara ke selatan dan dari barat ke timur pulau Sulawesi. Seluruh kendaraan yang melewati Kabupaten Poso akan melewati jalan Tabatoki. Sepanjang jalan Tabatoki terdapat tempat fasilitas umum seperti tempat ibadah, stasiun pompa bensin, pertokoan, restoran, sekolah, kantor kelurahan, pangkalan militer, rumah penduduk, dan persimpangan. Tujuan penelitian ini menganalisis angka accident rate menggunakan metoda gross output dan mendiskripsikan collision diagram dan letak black spot di jalan Tabatoki Kabupaten Poso. Dari hasil analisis dapat disimpulkan antara lain yaitu rata-rata nilai accident rate korban meninggal dunia mengalami penurunan 20,38 %, korban luka berat meningkat 11,56 %, dan korban luka ringan meningkat 11,70 %. BSKOj (2023) untuk korban meninggal dunia Rp. 75.903.521, korban luka berat Rp. 75.903.521, dan korban luka ringan Rp. 1.518.070. Penyebab kecelaaan di jalan Tabatoki yaitu parkir kendaraan di sebagian badan jalan yang mengakibatkan hambatan samping, kendaraan yang antri ke SPBU yang memakan badan jalan, dan kelandaian jalan di pertigaan mengakibatkan jarak pandang pengemudi terhalang.