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The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence    

This study aims to determine and analyze the effect of regional tax revenues and regional retribution on local origional income with population as a moderation variable in the Lamongan Regency Government in 2015-2022. This research is included in quantitative research with the type of data used, namely secondary data obtained from the Badan Pemeriksa Keuangan (BPK) of East Java Province Representative and Badan Pusat Statistik (BPS) of Lamongan Regency. The population in this study is all reports containing the types of regional taxes, regional retribution, local original income and population of Lamongan Regency for 2015-2022 totalling 334 data. The sampling technique is purposive sampling with the final number of samples used which is 240 data. The data analysis method used is descriptive data analysis with the help of SmartPLS statistical tools. The results of this study show that regional taxes and regional retribution have a positive and significant effect on local original income, population is able to moderate the relationship of regional taxes to local original income with weak categories, and population is able to moderate the relationship of regional retribution to local original income with strong categories.

This study aims to test the effect of the independent variable on the dependent variable and test the intervening variable that can support the relationship of the independent variable to the dependent variable. The independent variables used in this study are Regional Original Income (PAD) and equalization funds, the dependent variable is financial performance, and the intervening variable used is social assistance spending. The sampling method used is the saturated sampling method. The total population in this study is 7 Regency / City Governments incorporated in the Gerbangkertosusila area in 2018-2022. Hypothesis testing in this study used Partial Least Square (PLS). The results of this study show that Regional Original Revenue (PAD) has a positive effect on financial performance. Meanwhile, the balancing fund and social assistance expenditure did not affect financial performance, and social assistance spending proved unable to support the relationship between Regional Original Revenue (PAD) and the balancing fund on financial performance. Keywords: Local original revenue, equalization fund, social assistance expenditure, regional financial performance.

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

This thesis aims to determine the effect of motor vehicle tax contributions, motor vehicle transfer fees and the number of residents on the local revenue of Sarolangun Regency in 2016-2020. This study uses independent variables, namely the contribution of motor vehicle tax, motor vehicle transfer fees and population. the dependent variable is local revenue. The data used in this study are primary data and secondary data. The primary data in this study were obtained directly from the research location, namely the regional financial and asset planning agency for Sarolangun Regency, and the one-roof administrative system (samsat) for Sarolangun Regency. and secondary data, namely reports on the realization of local own-source revenues, motorized vehicle taxes and transfer fees for motorized vehicles, and statistical data. 2016 is used to compare 2017 to 2020. This research is quantitative. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that the contribution of motor vehicle tax, motor vehicle transfer fee and total population have no effect on local revenue. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variable.