Tujuan penelitian ini untuk mengetahui kepemimpinan lurah terhadap pemberdayaan masyarakat di Kelurahan Lautang Benteng Kecamatan Maritengngae Kabupaten Sidenreng Rappang. Tipe penelitian deskriptif kuantitatif. Sampel dalam penelitian yaitu 96 orang masyarakat dengan teknik purposive sampling menggunakan rumus Slovin. Pengumpulan data dilakukan melalui observasi dan kuesioner. Data yang ada dianalisis melalui tabel frekuensi menggunakan skala likert dan dilakukan metode analisis regresi linear sederhana melalui pengolahan SPSS 22.0. Hasilnya memperlihatkan bahwa: Kepemimpinan Lurah sebesar 45,17% termasuk dalam kategori cukup baik;  Pemberdayaan Masyarakat sebesar 39,6% termasuk dalam kategori kurang baik; dan penelitian memperlihatkan kepemimpinan lurah berpengaruh terhadap pemberdayaan masyarakat. Ini dibuktikan melalui dengan perolehan output data dari tabel summary R2, kepemimpinan lurah memiliki pengaruh 13,3% terhadap pemberdayaan masyarakat sedangkan sisanya 86,7% dimungkinkan dipengaruhi oleh variabel lain diluar kerangka penelitian.

The Covid 19 pandemic occurred in early 2020 which caused global, regional and national economic conditions to experience setbacks during the pandemic. The weakening of purchasing power causes a decrease in regional original income so that it has an impact on the development of a region. This research focuses on knowing and analyzing how the effectiveness and contribution of motorized vehicle taxes was to regional original income before the Covid 19 pandemic occurred in Jambi province and what was the trend of regional original income in Jambi province. Quantitative analysis methods are used in solving research problems with development and contribution analysis tools. This study uses secondary data obtained from publications on the official website. The results of the study show that the development of Motorized Vehicle Tax (PKB) in Jambi Province prior to the Covid-19 pandemic was 9.04% with an effectiveness rate of 109.55%. Furthermore, the contribution of motorized vehicle tax to Jambi Province's Original Revenue before the COVID-19 pandemic was 26.29%.