ANALISIS TINGKAT KEMANDIRIAN FISKAL DAERAH DI PROVINSI JAWA TENGAH TAHUN 2013-2018

The aim of this study is to evaluate the impact of local income, gross regional domestic product, capital expenditure, population, index of growth and agricultural land on regional fiscal independence in the province of Central Java between 2013 and 2018. By collecting secondary sample data through the Directorate General of Fiscal Balance, APBD data for each region, the Central Statistics Agency, and the Center for Agricultural Data and Information Systems, the type of analysis used is quantitative. With the Fixed Effect Model (FEM) chosen approach model, the research method uses panel data regression analysis. This research shows good results since the data is usually distributed and, while there is a heteroscedasticity problem, there is no multicollinearity problem. The findings of the regression showed that all variables had a major impact on fiscal independence. Local income and total population variables have a positive impact, whereas gross regional domestic product, capital expenditure and agricultural land area variables have a negative impact on the degree of fiscal independence. In the meantime, the agricultural land area component does not have any effect on fiscal independence