PENGARUH JUMLAH PENDUDUK DAN PDRB PER KAPITA TERHADAP KEMANDIRIAN KEUANGAN DAERAH MELALUI PENERIMAAN PKB DAN BBNKB DI PROVINSI JAWA TIMUR TAHUN 2013-2014

The purpose of local development is to reach society welfare. The local government is necessary to increase the local revenue sources to meeting government finance in implementing regional development that be able to done by means improving Local Revenue (LR). Motor Vehicle Tax (MVT) and Motor Vehicle Rename Custom (MVRC) as part of local revenue as important component in Local revenue. Theoretically, the magnitude local revenue can be affected by population number and GDP per capita. The purpose of this research to identify the effect of population number and GDP per capita toward MVT and MVRC as well as local financial independence of the province of East Java within period 2013-2014. Data analysis gained from institutions of government of East Java and the technique that used is path analysis with linear regression model implementation. Population number and GDP per capita have negative effect on local revenue independency and the income of local financial and MVT and MVRC income as mediation variable. Keywords: population number, GDP per capita, MVT and MVRC income, local revenue independency