<![CDATA[This study aims to analyze the effects of infrastructure spending, local taxes, education, and inflation on income inequality in Langsa City. The study employs a quantitative approach using secondary time-series data covering the 2006–2025 period, obtained from the Central Statistics Agency (BPS) of Langsa City and the Directorate General of Fiscal Balance (DJPK). The data were analyzed using multiple linear regression, supported by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that infrastructure spending has a positive but insignificant effect on income inequality, while local taxes also have a positive but insignificant effect. Education has a negative but insignificant effect, whereas inflation has a negative and significant effect on income inequality. Simultaneously, infrastructure spending, local taxes, education, and inflation have a significant effect on income inequality. These findings suggest that income inequality in Langsa City is shaped by interconnected fiscal, social, and economic factors associated with regional development and local economic.]]>
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