<![CDATA[Regional tax revenue is a major source of Locally Generated Revenue used to finance regional governance and development. Fiscal independence is largely influenced by the ability of local governments to manage regional expenditure effectively and optimize tax collection. This study examines the effect of regional expenditure and tax collection effectiveness on regional tax revenue in the regencies/municipalities of Bengkulu Province during 2020–2024, both partially and simultaneously. This research uses a quantitative method with an associative and explanatory approach. Secondary data were obtained from the Budget Realization Reports (LRA) of regencies and municipalities in Bengkulu Province published by the Directorate General of Fiscal Balance (DJPK). A saturated sampling technique produced 50 observations from 10 regencies/municipalities over five years. Data were analyzed using multiple linear regression, coefficient of determination, F-test, and t-test with IBM SPSS Statistics 25. The findings show that regional expenditure has a positive and significant effect on regional tax revenue (β = 0.079; Sig. = 0.001 < 0.05). Tax collection effectiveness has no significant effect (Sig. = 0.124 > 0.05). Simultaneously, both variables significantly affect regional tax revenue (F = 8.532; Sig. = 0.001 < 0.05). The R Square value of 0.266 indicates that 26.6% of the variation in regional tax revenue is explained by the model, while 73.4% is influenced by other factors. The correlation coefficient (R = 0.516) indicates a moderate relationship.]]>
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