Determinants of Fiscal Independence of Regencies/Cities in West Kalimantan Province
DOI:
https://doi.org/10.37034/jems.v8i4.567Keywords:
Fiscal Independence, Economic Growth, Regional Expenditure, Population, Domestic InvestmentAbstract
This study aims to analyze the determinants of fiscal independence of regencies/cities in West Kalimantan Province by examining the effects of Gross Regional Domestic Product (GRDP), regional expenditure, and population on fiscal independence. This study employs a quantitative approach with an explanatory design and utilizes secondary data from 14 regencies/cities in West Kalimantan Province during the 2015–2024 period, resulting in 140 observations. The dependent variable in this study is fiscal independence, measured based on the ratio of Regional Original Revenue (PAD) to total regional revenue, while the independent variables include GRDP, regional expenditure, and population. The analytical method used is panel data regression with the assistance of EViews software. The results show that GRDP has a positive and significant effect on fiscal independence. Regional expenditure has a negative but insignificant effect on fiscal independence, while population has a positive but insignificant effect on fiscal independence. Simultaneously, GRDP, regional expenditure, and population have a significant effect on fiscal independence. The findings imply that efforts to increase fiscal independence should be more strongly directed toward strengthening regional economic activities that are capable of expanding the Regional Original Revenue base, accompanied by improvements in the quality and productivity of regional expenditure. Population growth needs to be accompanied by increased economic productivity and an expanded revenue base so that demographic potential can contribute to regional fiscal capacity. Policies aimed at increasing fiscal independence should also take into account the characteristics and capacities of each regency/city in West Kalimantan Province.
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