The purpose of this study is to determine and analyze the effect of local revenue (PAD), regional spending, economic growth (GRDP), general allocation funds, fiscal decentralization and diversification of regional income towards fiscal pressure on districts / cities in West Java Province. This study uses data from West Java which consists of 18 districts and 9 cities which have been observed for 5 yeras. This study used descriptive statistical analysis methods, multiple regression analysis and tested classical assumptions: normality, multicollinearity, heteroscedasticity, and automatic correlation.
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