PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Survei Pada Pemerintah Kabupaten/Kota Di Provinsi Jawa Barat Tahun 2018-2023)

This research aims to determine: (1) the impact of Regional Taxes, Regional Retribution, and the Results of the Management of Separated Regional Wealth on the Financial Independence of Regions in Districts/Cities in West Java Province from 2018-2023. (2) the influence of Regional Taxes, Regional Retribution, and the Results of the Management of Separated Regional Wealth on the Financial Independence of Regions in Districts/Cities in West Java Province from 2018-2023. This research was conducted in 27 regencies/cities in West Java Province. The data used in this study consists of secondary data from the realization reports of the regional government budgets (APBD) of regencies/cities in West Java Province. The analysis method used in this study is panel data regression analysis. The analysis results show that: (1) Regional Taxes, Regional Retribution, and the Results of the Management of Separated Regional Wealth in Districts/Cities in West Java Province from 2018-2023 have instructive values. (2) Regional Taxes, Regional Retribution, and the Results of the Management of Separated Regional Wealth simultaneously affect Regional Financial Independence. (3) Regional Taxes partially affect Regional Financial Independence, Regional Retribution partially affects Regional Financial Independence, and the Results of the Management of Separated Regional Wealth partially do not affect Regional Financial Independence.

Keywords: Regional Taxes, Regional Retributions, Regional Wealth Management Results Separated, and Regional Financial Independence.