<![CDATA[Regional autonomy provides opportunities and challenges for local governments to manage and explore sources of Local Own-Source Revenue (PAD). Grobogan Regency still faces fiscal challenges because its dependence on transfer funds remains significant, while the capacity of its own revenue needs to be increased. This study aims to map the potential and performance of local taxes in Grobogan Regency in the context of fiscal decentralization and efforts to strengthen regional financial independence. The research uses a quantitative descriptive approach based on secondary data for the 2019–2024 period obtained from the Ministry of Finance. The analysis focuses on tax effectiveness, contribution, growth, and revenue projection. The results show that local tax performance is strong, with an average effectiveness rate of 119.99%. The Specific Goods and Services Tax is the largest contributor, reaching 44%, followed by PBB-P2 and BPHTB. The average growth of local tax revenue is 15.68%, although growth varies considerably across tax types, particularly the Non-Metal and Rock Mineral Tax, which reaches 786.63%. Revenue projections indicate an increase to IDR 277.20 billion by 2029. These findings highlight strong fiscal potential in Grobogan Regency but underline the need for tax diversification, digitalized administration, and taxpayer compliance to support sustainable fiscal growth.]]>
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