The study aims to analyze the influence of Population Number and GRDP variables, partially and simultaneously, on ROI variables in 13 Regencies/Cities in Central Sulawesi Province in 2018-2023. The data type used is secondary data with data sources from the Central Bureau of Statistics. The secondary data used is panel data from cross-sectional results of 13 districts/cities in Central Sulawesi Province and a time series from 2018 to 2023. The data analysis used is panel data regression. Based on the panel data regression analysis, the results and findings of the study showed that partially, the Population Number variable has a positive and significant effect on ROI. In contrast, the GRDP variable partially has a positive but insignificant impact on the ROI variable in districts/cities in Central Sulawesi Province in 2018-2023. The implication is that the Palu City government needs to optimize the collection of population-based regional taxes and levies, increase the efficiency of local economic management, and develop new sources of income to strengthen fiscal independence and support sustainable regional development.
Tallesang et al. (Sun,) studied this question.