<![CDATA[This study centers on examining how locally generated revenue, intergovernmental transfers, and capital spending shape the degree of regional fiscal autonomy. A quantitative framework is applied, utilizing secondary data derived from the financial statements of provincial governments across Indonesia covering the 2021–2024 period. The interrelationships among the variables are assessed using a panel data regression approach, processed with EViews version 13. The findings reveal that regional fiscal autonomy is strongly associated with the magnitude of locally generated revenue. This suggests that the ability of subnational governments to effectively harness their own revenue sources plays a crucial role in strengthening fiscal independence. In contrast, funds transferred from the central government do not significantly contribute to enhancing such independence, as they are predominantly allocated to routine expenditures. Likewise, capital outlays have yet to demonstrate a meaningful impact, given that their benefits are long-term in nature and not immediately observable within the study period.]]>
Copyrights © 2026
