<![CDATA[This study aims to assess the level of effectiveness and the extent of the contribution of local taxes to the Regional Original Revenue (PAD) in cities and regencies within the North Sumatra (Sumut) region for the years 2023–2024. Regional Original Revenue refers to the income earned by a local government sourced from the potential within its own territory. Effectiveness is defined as the extent to which an organization successfully achieves its predetermined goals, while contribution refers to the proportion or percentage of PAD relative to the total regional revenue. The research employs a quantitative approach, using secondary data collected from publicly available financial reports. These data were obtained from the official website of the Directorate General of Fiscal Balance at https://djpk.kemenkeu.go.id/portal/data/apbd and further reviewed to generate a clear and systematic description. The research population includes all cities and regencies in the North Sumatra region, with the final sample consisting of 66 data points, derived from 33 regions over a 2-year period. A descriptive quantitative method was used to analyze the data. This approach, rooted in positivist philosophy, allows for systematic observation and evaluation of existing facts based on the selected research objects. The descriptive analysis focuses on measuring the effectiveness and contribution levels of local taxes in supporting PAD. The results of the study indicate that the effectiveness of local tax collection in North Sumatra is categorized as fairly effective, with an average effectiveness rate of 84%. Furthermore, the contribution of local taxes to PAD is also considered good, with an average contribution rate of 33%. These findings suggest that local taxes play a significant role in generating regional revenue and that efforts by regional governments in North Sumatra to manage tax collection have been reasonably successful. The results also highlight the need for continued improvement to optimize local tax revenue and strengthen regional fiscal independence.]]>
