PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA BAGI HASIL TERHADAP KEMANDIRIAN KEUANGAN DAERAH (Studi pada Kota/Kabupaten di Jawa Barat Tahun 2018-2022)

This study aims to find out: (1) regional taxes, regional levies, profit-sharing funds and regional financial independence in Regencies/Cities in West Java Province in 2018-2022, (2) the effect of regional taxes, regional levies and profit sharing funds on regional financial independence in Regencies/Cities in West Java Province both simultaneously and partially for the 2018-2022 period. The research method used in this study is a quantitative method with a descriptive approach and samples using censuses in cities/regencies in West Java in 2018-2022). The analysis technique used is panel data regression with an analysis tool in the form of Eviews 12 software. The results of this study show that: (1) regional taxes, regional levies and profit-sharing funds in 2018-2022 have fluctuated, namely increasing and decreasing, while the level of regional financial independence in all districts/cities in West Java province in 2018-2022 is included in the category of consultative patterns. (2) Partially, regional taxes have a significant effect on the level of regional financial independence, regional levies have no effect on the level of regional financial independence, profit-sharing funds have no effect on the level of regional financial independence, and simultaneously regional taxes, regional levies and profit-sharing funds have a significant effect on the level of regional financial independence in the Regency/City government in West Java Province.

Keywords: Regional Financial Independence, Regional Taxes, Regional Levies, and Profit Sharing Funds