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This is a Literature Review study.

October 16, 2025

Analysis of the Impact of Athlete Income Tax Policy on the Achievement and Participation of Professional Tennis Athletes in Indonesia: A Local Regulation Perspective

Key Points

High tax burdens on athletes may decrease their net income and motivation, limiting performance potential.
Results indicate regional incentives like bonuses and subsidies can mitigate negative impacts of taxation on athletes.
The study employs regulatory analysis and case studies from provinces to highlight the relationship between taxes and sports development.
Aligning national and local fiscal policies is crucial for sustaining athlete development and improving national sports performance.

Abstract

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.

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