Abstract

Levies are local charges for the payment of services, or the granting of specific permits issued explicitly by local governments. Taxes play a significant role in improving regional fiscal revenues because there is a great need for business levies, public services, and permits. Like licensing fees, entrepreneurs are needed to run their business. This study uses a qualitative method, the data collection technique was performed by triangulation (combined), inductive data analysis, and the results of qualitative research underscored meaning rather than generalization. Research informants were directed to people directly involved in paying fees and local government officials, using data collection techniques through interviews, observation, and literature studies. The readiness of the Makassar City Government is demonstrated by the rapid adaptation of tax policies to local conditions. Ensure that appropriate adjustments are made and to encourage regional competitiveness because the investment climate is favourable. The success factor of retribution as local income is influenced by the number of people, community income, and compliance with the regulations.