Base Data for: Digital Governance and Local Fiscal Performance – The Moderating Role of E-Government Maturity in Indonesia's Decentralized Regions

This dataset supports the empirical study titled "Digital Governance and Local Fiscal Performance: The Moderating Role of E-Government Maturity in Indonesia’s Decentralized Regions." It contains panel data from 24 local governments in South Sulawesi Province between 2021 and 2023. The variables include Gross Regional Domestic Product, poverty index, Gini ratio, fiscal independence, population, education indicators, per capita expenditure, literacy rate, and SPBE Index. The dataset was used to test both baseline and moderated panel regression models as well as to perform K-means clustering. This research aligns with Sustainable Development Goal 16 and contributes to the understanding of institutional digital readiness in regional fiscal performance.