The Influence of Regional Original Income Components on Regional Financial Independence (Study on Districts/Cities in West Kalimantan Province 2020–2024)

Lidianti Lidianti; Ariefanda Iqbal Perdhana; Ayu Umyana

doi:10.63922/ijebir.v5i05.6028

Lidianti Lidianti Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Indonesia
Ariefanda Iqbal Perdhana Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Indonesia
Ayu Umyana Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Indonesia

DOI: https://doi.org/10.63922/ijebir.v5i05.6028

Keywords: Local Own-Source Revenue, Regional Financial Independence, Fiscal Decentralization, West Kalimantan.

Abstract

Fiscal independence among regency and municipal governments in West Kalimantan remains relatively low due to their continued dependence on fiscal transfers from the central government. Therefore, this study aims to analyze the effect of each component of Local Own-Source Revenue (LOR) on regional financial independence. This study employed a quantitative research approach using multiple linear regression analysis. The sample consisted of 14 regencies and municipalities in West Kalimantan, with 70 observations derived from the Regional Budget Realization Reports for the 2020–2024 period. The findings indicate that all components of Local Own-Source Revenue, including local taxes, regional retributions, returns on separated regional assets, and other legitimate local revenues, have a positive and statistically significant effect on regional financial independence, both partially and simultaneously. In addition, the regression model demonstrates strong explanatory power, with an Adjusted R-Square value of 0.757, indicating that 75.7% of the variation in regional financial independence is explained by the independent variables included in the model. These findings suggest that optimizing Local Own-Source Revenue plays a crucial role in strengthening regional fiscal capacity, enhancing financial independence, and reducing dependence on transfers from the central government. Therefore, local governments are encouraged to improve revenue collection and management to support sustainable fiscal decentralization.

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