Government Budgeting Structure and Regional Fiscal Independence

Abstract

Fiscal independence is one of the government's goals to develop regions to become independent, various types of assistance are provided by the central government, including in the form of fund transfers such as balancing funds, special allocation funds and general allocation funds. This research aims to analyze the influence of regional government budget structures on fiscal independence. This research focuses on districts/cities in East Kalimantan. The results of this research show that Regional Original Income has a significant positive influence on fiscal independence in districts/cities of East Kalimantan Province.