<![CDATA[This study aims to analyze the influence of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on regional tax revenues and identify crowding-out and crowding-in tendencies in district/city governments in West Nusa Tenggara Province. This study uses an explanatory quantitative approach with secondary panel data covering 10 districts/cities during the 2018–2025 period. Data were obtained from the Directorate General of Fiscal Balance of the Ministry of Finance, the Central Statistics Agency, and regional government budget realization reports. The analysis was conducted using panel data regression with the Fixed Effect Model (FEM) approach, accompanied by partial and simultaneous hypothesis testing. The results show that the DAU has a positive and significant effect on regional tax revenues, thus indicating a crowding-in effect . Meanwhile, DBH has a positive but insignificant effect, while DAK has a negative but insignificant effect on regional tax revenues. Thus, the tendency of crowding-in in DBH and crowding-out in DAK is not yet supported by significant statistical evidence. Simultaneously, DAU, DAK, and DBH significantly influence regional tax revenues, with a coefficient of determination of 76.37%. This finding indicates that DAU plays a role in supporting increased regional tax revenues, while DBH shows a significant effect on regional tax revenues. trend support improvement reception tax area , but its influence Not yet significant in a way statistics . On the other hand , DAK shows trend lower reception tax area , but influence negative also not yet significant in a way statistics.]]>
