<![CDATA[This study aims to determine the effect of local revenue and capital expenditure on the financial independence of local governments in South Sumatra Province. This study uses a quantitative approach and quantitative data types with secondary data sources obtained from the Regional Government's Financial Report (LKPD) of South Sumatra Province for 2021-2023. Data were processed using SPSS and analyzed using multiple linear regression analysis. The results of this study indicate that local revenue influences regional financial independence with a significance value of 0.00 <0.05, while capital expenditure has a significant negative effect on regional financial independence with a value of 0.001 > 0.05. However, local taxes and regional levies simultaneously influence regional financial independence with a significance value of 0.00 <0.05 and a coefficient of determination of 93.4%.]]>
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