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November 9, 2025Owner

Empirical Evidence on the Role of Local Own-Source Revenue in Strengthening Fiscal Independence of Indonesian Local Governments

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Authors

NHNanan HasanahRMRahma MasdarAFAndi Chairil Furqan

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Overview

Analysis shows local own-source revenue optimizes fiscal capacity of Indonesian local governments, indicating improved financial autonomy.

Key Points

  • Improved fiscal capacity strengthens local governments' independence from central transfers.
  • Evidence shows that optimizing local own-source revenue components is crucial for sustainable development.
  • Panel data regression analysis employed across 542 regions from 2019 to 2023.
  • Effective management of local revenue may enhance governance and reduce central government reliance.

Cite This Study

Hasanah et al. (2025) studied this question.

synapsesocial.com/papers/690fdce2f60c54d04ea384a1https://doi.org/10.33395/owner.v9i4.2788
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Regional Original Revenue, Transfer Revenue, and Regional Expenditure on Regional Government Financial Performance (A Study of Regencies and Cities in The Province of Bali, 2019–2023)2025
  2. 2The Level of Regional Financial Independence as One of the Benchmarks for Government Performance in Indonesia2025
  3. 3Analysis Of The Effect Of Economic Growth and Capital Expenditures On Regional Financial Independence In Provinces On The Island Of Java2025
  4. 4Interrelationship of economic growth, poverty dynamics, and revenue generation in indonesia’s regional fiscal autonomy2025 · 3 citations
  5. 5An Analysis of the Effectiveness and the Contribution of Local Taxes and Local User Fees on the Local Own-Source Revenue Improvement in East Java2025 · 2 citations