<![CDATA[A strong regional financial system supports sustainable national development. Locally Generated Revenue (Pendapatan Asli Daerah/PAD), primarily from taxes and levies, serves as an indicator of regional fiscal independence. In Mataram City, PAD has shown a dynamic trend, with an increase driven by regional taxes. This study analyzes the potential revenue from taxes and levies concerning PAD to enhance regional development. This study aims to examine the growth rate and contribution of regional taxes and levies to the PAD of Mataram City. The analytical methods used include overlay analysis and effectiveness ratio analysis. The data analyzed consists of regional tax and levy revenues from 2019 to 2023. The findings indicate that regional taxes and levies significantly contribute to Mataram City's PAD, with taxes playing a more dominant role than levies. Certain types of taxes, such as Hotel Tax and Restaurant Tax, provide the largest contributions to regional tax revenue. However, the effectiveness of tax and levy collection fluctuates due to macroeconomic factors, regulations, and taxpayer compliance. This study highlights the need for more focused strategies to optimize tax revenue by increasing taxpayer awareness and compliance. Additionally, improving levy management is essential to maximizing its contribution to PAD and supporting regional financial stability]]>
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