Sima Assaparang Atuwong: Tax Policy and Collection at the End of Coloniality in South Sulawesi

This article investigates the history of taxation in Indonesia with a particular focus on South Sulawesi. This research provides an in-depth understanding of the development of taxation from the imperial and colonial eras to the present. Through analysis of historical documents, including the decisions of the Civil and Military Governor of Celebes in 1908, and references from secondary sources such as Pananrangi Hamid (1989), this article provides a comprehensive contextual background. The quantitative approach focuses on 1914 tax-related data, including the number of taxpayers, total receipts, and average per head, providing insight into the economic landscape of the time. The research methodology involves historical analysis, document research, and descriptive qualitative. The focus includes an exploration of the geographic, socio-economic, and cultural and political aspects of taxation. The research results highlight the complex roles of kings, traditional leaders, and district heads in tax collection as well as the socio-economic implications of taxation. This research provides an in-depth look at the evolution of tax collection practices over time. This research makes an important contribution to understanding the history and socio-economics of taxation in South Sulawesi.