Strategic Resilience Model for Enhancing Local Own-Source Revenue (PAD) in North Toraja Regency

This study aims to examine strategies for recovering Local Own Source Revenue (PAD) in North Toraja Regency following the COVID-19 pandemic. A qualitative descriptive approach was applied, using in-depth interviews with officials from the Regional Revenue Agency, local business owners, and community representatives. The findings reveal that PAD recovery strategies include fiscal policy reform, digital transformation (such as MPOS and e-tax systems), human resource capacity development, and cross-sector collaboration. A strategic recovery model is proposed, emphasizing collaborative, digital, and adaptive elements to strengthen local fiscal resilience. This study contributes to the formulation of responsive and participatory regional fiscal policies in post-pandemic settings.