Effectiveness of Public Street Lighting Tax on Increasing Regional Native Income (PAD) of Palopo City, Indonesia

. This study examines the efficacy of public street lighting tax collection in Palopo City regarding its impact on the city's Regional Native Income. A descriptive research methodology was employed, incorporating data collection to test hypotheses and ascertain the current state of the research subjects. Quantitative methods were then applied to analyse the effectiveness of the tax collection system for public street lighting in Palopo City, Indonesia. The study's findings indicate that the efficacy of public street lighting tax collection over the last five years has been high, with an average of 102.83%. This result implies that the tax collection system has accomplished its objectives, such as maximising revenue for the city and ensuring sufficient funding for public services and infrastructure projects. In conclusion, this study's findings contribute to the discourse on public street lighting tax collection's effectiveness in Palopo City, particularly regarding its impact on the city's Regional Native Income.