Title: THE INFLUENCE OF REGIONAL ORIGINAL INCOME ON REGIONAL FINANCIAL INDEPENDENCE IN KUTAI BARAT REGENCY, INDONESIA
Authors:
Wenny Yulianti, Ida Bagus Made Agung Dwijatenaya and Musmuliadi
Abstract:
This research aims to analyze; the influence of regional taxes on regional financial independence in Kutai Barat Regency for the 2014-2023 period, the influence of regional levies on regional financial independence in Kutai Barat Regency for the 2014-2023 period, the influence of the results of separate regional wealth management on regional financial independence in Kutai Barat Regency for the 2014-2023 period 2023, other influences of legitimate Regional Original Income (PAD) on regional financial independence in Kutai Barat Regency for the 2014-2023 period, and the simultaneous influence of local original income (PAD) towards regional financial independence in Kutai Barat Regency for the 2014-2023 period. This research was carried out at the Regional Revenue Agency Office of Kutai Barat Regency, East Kalimantan Province. The data used were secondary data from 2014 to 2023. The analysis used was multiple linear regression analysis. The results of this research were that the influence of regional taxes (X1) and separated Regional Wealth Management Results (X3) partially or simultaneously have a positive but not significant effect on the regional financial independence of Kutai Barat Regency (Y). The influence of regional levies (X2) and other legal PAD (X4) partially has a negative and insignificant effect on the regional financial independence of Kutai Barat Regency (Y). The influence of regional levies (X2) and other legal PAD (X4) simultaneously have an insignificant effect on the regional financial independence of Kutai Barat Regency (Y). The recommendation that can be put forward is for local governments to optimize the resources they have in order to increase Regional Original Income (PAD).
Keywords: Regional taxes, regional levies, separated regional assets, other regional income, regional financial independence.
PDF Download