<![CDATA[Income distribution inequality in Bali Province remains a development challenge, as economic development across regencies and municipalities has not always been accompanied by an equitable distribution of development benefits. This study aims to analyze the effects of economic growth, poverty rate, and education level on income distribution inequality, with the COVID-19 Pandemic as a control variable. The study uses balanced panel data covering nine regencies and municipalities in Bali Province from 2005 to 2024, comprising 180 observations. The analysis employs panel data regression using a Fixed Effect Model with robust standard errors. The results show that all variables simultaneously have a significant effect on income distribution inequality. Partially, the poverty rate has a negative and significant effect (β = −0.0228; p < 0.001), while economic growth has a positive but insignificant effect (β = 0.0003; p = 0.710). Education level (β = −0.0006; p = 0.961) and the COVID-19 Pandemic (β = −0.0048; p = 0.596) have negative but insignificant effects. These findings indicate that poverty reduction does not necessarily coincide with improved income distribution. Therefore, development policies in Bali should integrate poverty reduction with more equitable economic opportunities and the distribution of development benefits across regions.]]>
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