Muhammad Fuad Arfandi, Muh. Akmal Ibrahim, Hasniati, Didik Iskandar
Digital transformation encourages local governments to develop digital innovation strategies to improve the quality of public services and the effectiveness of Locally Generated Revenue (PAD) governance. The Makassar City Government has implemented various digital-based tax service innovations, but their implementation still faces challenges related to organizational readiness, technological adaptation, and community needs. This study aims to analyze digital innovation strategies in the governance of Locally Generated Revenue (PAD) in Makassar City based on product, environment, and organization aspects. This study uses a qualitative approach. Data collection was conducted through observation, interviews, and documentation studies. Key informants were Bapenda and other Regional Apparatus Organizations (OPD), taxpayers, banks, and third parties (digital innovation developers). Data analysis went through the stages of data reduction, data presentation, and drawing conclusions. The results show that the digital innovation strategy in the governance of Locally Generated Revenue (PAD) in Makassar City has developed through the development of electronic payment services that adapt to the development of digital transactions in the community, support the digital environment, and the readiness of local government organizations and banking institutions in managing electronic payment services. © 2026 Authors.
Faculty of Social and Political Science, Hasanuddin University, Makassar, Indonesia; Department of Administrative Science, Faculty of Social and Political Science, Hasanuddin University, Makassar, Indonesia; Public Administration, Makassar State University, Makassar, Indonesia
