Pengaruh Dana Perimbangan, Pajak Daerah, dan Retribusi Daerah Terhadap Kemandirian Keuangan Daerah Kabupaten/kota di Provinsi NTB Tahun 2021-2025
DOI:
https://doi.org/10.35870/jemsi.v12i5.6998Keywords:
Intergovernmental Transfers, Local Taxes, Local Retributions, Regional Financial IndependenceAbstract
This study aims to analyze the effect of Intergovernmental Transfers, Local Taxes, and Local Retributions on Regional Financial Independence in ten regencies/cities in the Province of West Nusa Tenggara (NTB) during the period 2021–2025. This research employs a quantitative approach with an associative causal research design, which aims to identify cause-and-effect relationships among variables.The data used in this study are secondary data obtained from regional government financial reports accessed through the official website of the Directorate General of Fiscal Balance. The analytical technique applied is panel data regression using the Random Effect Model (REM), which was selected based on the model selection test results. Data processing was carried out using EViews 12 software.The results show that partially, Intergovernmental Transfers have a negative and significant effect on Regional Financial Independence. This indicates that the higher the dependence of regions on transfers from the central government, the lower the level of financial independence. Conversely, Local Taxes and Local Retributions partially have a positive and significant effect on Regional Financial Independence. This means that an increase in revenues from these two sources can strengthen the region’s ability to finance its financial needs independently.Simultaneously, Intergovernmental Transfers, Local Taxes, and Local Retributions have a significant effect on Regional Financial Independence, indicating that these three variables collectively play an important role in determining the level of regional financial independence.
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