This study analyzes the impact of Indonesia’s income tax policy on professional tennis athletes’ performance and participation, viewed from the perspective of regional regulations. The research examines the relationship between national tax rules and local sports development policies, focusing on concepts such as tax burden, athlete motivation, and regional incentives. Using literature review, regulatory analysis, and case studies from selected provinces with sports-related bylaws, data were observed through policy documents and local implementation cases. Results indicate that high tax burdens may lower athletes’ net income and motivation, but regional support through bonuses, subsidies, and facilities can offset negative effects. Harmonizing national fiscal policies with local initiatives can sustain athlete development and enhance national sports performance.
Rudy Sondang Sinaga (Sun,) studied this question.