<![CDATA[ABSTRACT Strengthening Regional Original Revenue (PAD) in Tanah Bumbu Regency is not merely a matter of increasing revenue, but also of enabling the region to identify sources that should be maintained, strengthened, or developed. This study analyzes strategies for utilizing economic potential to increase PAD through the optimization of Regional Taxes and Regional Levies (PDRD) by mapping revenue characteristics, assessing collection performance, and identifying opportunities for new levy sources. A descriptive qualitative and quantitative approach was employed by combining primary and secondary data. The Klassen Typology was used to examine the position of PDRD types based on their growth and contribution, target-realization analysis was applied to assess revenue performance, while a feasibility study was conducted to evaluate alternative new levy sources. During the observation period, PDRD grew by an average of 10.5% annually, exceeding the average growth of other regencies/cities in South Kalimantan at 5.4%. The mapping identified three leading tax types, three developing types, and five requiring special attention; among levies, there were two leading, one potential, four developing, and ten underdeveloped types. The study also identified opportunities for Business Service Levy for Poultry Slaughterhouses and Certain Licensing Levy for the Employment of Foreign Workers. These findings point to a PAD strategy that integrates revenue-source prioritization, management improvement, and selective development of new sources based on data and institutional readiness. ABSTRAK Penguatan Pendapatan Asli Daerah (PAD) Kabupaten Tanah Bumbu tidak hanya berkaitan dengan besarnya penerimaan, tetapi dengan kemampuan daerah mengenali sumber yang layak dipertahankan, diperkuat, atau dikembangkan. Penelitian ini menganalisis strategi pemanfaatan potensi ekonomi untuk meningkatkan PAD melalui optimalisasi Pajak Daerah dan Retribusi Daerah (PDRD), dengan memetakan karakter penerimaan, menilai kinerja pemungutan, dan mengidentifikasi peluang sumber retribusi baru. Pendekatan deskriptif kualitatif dan kuantitatif digunakan dengan memadukan data primer dan sekunder. Tipologi Klassen digunakan untuk membaca posisi jenis PDRD berdasarkan pertumbuhan dan kontribusinya, analisis target-realisasi digunakan untuk menilai kinerja penerimaan, sedangkan feasibility study diterapkan pada alternatif retribusi baru. Selama periode pengamatan, PDRD tumbuh rata-rata 10,5% per tahun, lebih tinggi daripada rata-rata kabupaten/kota lain di Kalimantan Selatan sebesar 5,4%. Pemetaan menghasilkan tiga pajak unggulan, tiga berkembang, dan lima yang memerlukan perhatian khusus; pada retribusi terdapat dua unggulan, satu potensial, empat berkembang, dan sepuluh terbelakang. Kajian juga menemukan peluang Retribusi Jasa Usaha Pelayanan Rumah Potong Unggas dan Retribusi Perizinan Tertentu Penggunaan Tenaga Kerja Asing. Temuan ini mengarah pada strategi PAD yang memadukan prioritas sumber penerimaan, pembenahan pengelolaan, dan pengembangan sumber baru secara selektif, berbasis data dan kesiapan kelembagaan.]]>
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