Budget Realization Report is a report that describes the realization of income, expenditure and financing for a period. Financial performance is a performance measure that uses financial indicators. This study aims to assess the financial performance of the North Sumatra Province Environmental Service Government Office for the 2018-2021 period by using the analysis of the Revenue Budget Variance Analysis, the Decentralization Degree Ratio, the Effectiveness Ratio of Regional Original Revenue, the Regional Expenditure Efficiency Ratio, and the Regional Expenditure Harmony Ratio. This research method uses a quantitative descriptive approach. The analysis method is carried out by assessing or measuring local government financial performance which is measured based on: Income Variance Analysis, Decentralization Degree Ratio, Regional Expenditure Efficiency Ratio, Effectiveness Ratio of Regional Original Revenue, Regional Expenditure Harmony Ratio. The results of research on financial performance at the North Sumatra Province Environmental Service show that 1) Realization of the revenue budget in 2021 is unfavorable but is good if viewed from the whole during the 2018-2021 period. 2) from the Decentralization Degree, showing a ratio of 100%, it can be concluded that the ratio is classified as very good. 3) Regional Expenditure Financial Performance with an average percentage ratio of 90.15% which is on a less efficient interval scale. 4) The PAD Effectiveness Ratio is said to be effective with an average percentage ratio of 120.43% which is included in the very Effective criteria. 5) Shopping Harmony can be concluded that the average percentage ratio is 83,02%.
Education decentralization is a form of independent policy given by the government to regions in managing any educational practices. With a decentralized system, regions have the authority to determine all policies related to education, whether in curriculum structure, financing, supervision etc. This study is a systematic literature review that scrutinizes the implementation of the decentralization policy of education in Indonesia. Using the concept of Materla et al. 's (2017) systematic literature review that comprises review planning, review conducting, and review report and dissemination, this study included fifteen articles garnered from the databases obtained from Google Scholar and Pro-Quest. For the analysis process, a content analysis was employed using good governance principles that promote democracy, observance of human rights, accountability, transparency, and greater efficiency and effectiveness of the public sector (Agere, 2000). The findings report that the published literature discussing educational decentralization in Indonesia improving the local governance environment mainly concerns three main foci: contributions to local economic performance and competitiveness, empowerment of educational outcomes, and improvement of local public services. This article also provides recommendations for future researchers.
This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, Local Native Income (PAD), effectiveness Ratio, and the Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level 25%-50%, means already have a good ability to finance region development. Average Regional Financial Capabilities (KKD) ratio is 37.79% which is in the interval 25 % -50 % means that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees decentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy of the region
Since public sector reform initiatives, public accountability and transparency have advanced democracy and good governance on managing state finances. State financial management mechanism involves regional policies and fiscal decentralization trend in the devolution of responsibility for empowerment from central to local units of governments, but the governance face challenges to effectively manage and control the use of public funds that best meet citizen’s needs. This study determines the effect of public accountability and transparency on the management of state finances in Indonesia, as well as the extent to which public accountability and transparency affect the management of state finances. Based on a descriptive quantitative case-oriented research approach, 60 survey interviews are collected and analyzed with multiple linear regression analysis techniques. This study concludes that Public Accountability partially has a significant effect on the Financial Management Mechanism. On the other hand, partially public transparency has no significant effect on the State Financial Management Mechanism. Cumulatively, some aspects of Public Accountability and Transparency have a significant effect on the State Financial Management Mechanism. If unaccountability in decentralised administrative model prevails, problem of ineffective policy output may persist to impair sustainable finance and public values for good governance in times of covid-19 crisis related society.
This study aims to analyze the institutional arrangement of the Government of the Special Region of Yogyakarta (DIY). DIY as one of the autonomous regions certainly has institutional features. Institution becomes the main foundation in carrying out regional development. Institutional harmonization becomes a very important factor for regional apparatus organizations in providing public services. This research uses descriptive qualitative and explorative research methods. The results of this study that the institutional arrangement of the DIY Government accommodates 3 (three) institutional components, namely potential capacity, carrying capacity, and absorptive capacity. The DIY local government institution at the same time put forward the realization of asymmetric decentralization, the regional government of DIY taking into account the form and composition of the original government shown by the existence of Parampara Praja and Paninradya Kaistimewan. The special features of the DIY local government have positive implications in maintaining the spirit of local wisdom held by the Kingdom of Yogyakarta.
Since 1946, Indonesia has adopted a decentralization policy that impacts the transfer of authority to regulate and administer government affairs in the regions, followed by financing to manage these affairs. In a unitary state, the power source, both in terms of financial management and administrative power, rests with the central government. This study uses a descriptive qualitative method to explain the history of the development of authority and financial balance policies in Indonesia and the meaning of decentralization policies in Indonesia. Quantitative descriptive was used to analyze data regarding the implementation of regional government affairs, personnel expenditure ratios, comparison of central and regional expenditures, and other data related to burdens and revenues between the center and the regions. This study found that the central government has recognized regional independence through income sources managed by themselves and reduced transfer funds that aim to cover the lack of regional revenues. The provision of sources of revenue from the central government to the regions is not proportional to the ratio of the burden given. The results of this study indicate that the load is inversely related to the budgetary capacity between the government and local governments. The imbalance between the workload and the source of revenue received by the region is the low ability of the region to provide basic services that are the authority.
Information and communication technology development has produced a public service model through E-government. The government issued a policy, namely the formation of Village Fund Allocations (ADD), to manifest financial decentralization towards independent villages. The village has a very strategic role as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs. The purpose of writing this thesis is to find out the E-government-Based Village Fund Allocation Management System in the Village Finance Application (Siskeudes) in Padakkalawa Village, Pinrang Regency. This study used descriptive qualitative research. Data collection techniques are carried out by direct observation, interviews, and documentation. The theory used in this study is the theory of Arifiyanto and Kurrohman based on four indicators, including planning, implementation, supervision, and reporting/responsibility. The results showed the E-government-Based Village Fund Allocation Management (Study Siskeudes in Padakkalawa Village, Pinrang Regency). In the planning process, Siskeudes obtain data information about the Village Strategic Plan, village RPJM and establish a village development work plan (RKPDes). At the implementation stage, Siskeudes is used for the APBDesa preparation process. For the supervision stage, Siskeudes is used to provide information to supervisors. Moreover, the Siskeudes accountability reporting stage is used to apply the principle of transparency or information disclosed to the public with evidence of the implementation of financial reporting displayed through information boards or accessed through the website.
Politeknik Negeri Bali, N K C Wandari, K A B Wicaksana, Politeknik Negeri Bali · 6 authors
This research sought to assess the performance of regional financial management in Gianyar Regency during 2016-2020, as measured by the degree of fiscal decentralization ratio, the regional financial dependence ratio, the Original Regional Government Revenue effectiveness ratio, the regional financial efficiency ratio, and the regional expenditure compatibility ratio. In addition, this research also determined the regional financial capacity of Gianyar Regency, measured through the calculation of Share and Growth, the mapping of regional financial capacity, and the index of regional financial capacity. The research results revealed that the financial management performance of Gianyar Regency during 2016-2020 on average was in a bad condition. It can be seen from its low regional autonomy and its high dependency on the central government. In addition, the regional government has not been able to streamline the regional finances in which regional expenditures were greater than regional revenues. The distribution of regional budget in Gianyar Regency has not been evenly allocated so that the performance regional financial management was at worse state. However, viewed from the level of regional financial capacity, Gianyar Regency has very good potential, obstructed by its low level of Original Regional Government Revenue use to finance regional expenditures.
Law Number 22 of 1999 on Local Government has changed the system of government in Indonesia to become decentralized, including those related to finance. The purpose of this study is to see the trend of financial independence in the districts/cities in West Papua Province. The measure used to assess this is the ratio of regional financial effectiveness and the degree of fiscal independence. The data used is sourced from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia period 2010 – 2019. The results of the analysis show that the financial effectiveness ratio of districts/cities in West Papua Province has been very effective. However, the degree of fiscal independence shows the opposite condition, where all districts/cities in West Papua Province are still in “belum mandiri” category.
Since the early 1990s, various discourses have developed among government observers about government decentralization in Indonesia. Laws No. 22 and 25 of 1999 concerning Regional Government and Regional Finance, which were subsequently amended by Laws No. 22 and 33 of 2004, have led Indonesia to enter the process of decentralized governance after more than 30 years of being under the all-centralized New Order regime. The implementation of these two laws has become a momentum for the transfer of supervision, fiscal resources, political autonomy and responsibility for public services from the central government to local governments. Over the span of more than a decade of displacement, heterogeneous local experiences have surfaced, as central control over regions loosened. Local governments play a very important role in the implementation of decentralized fisheries management, apart from the central government, the community and other stakeholders with an interest in the fisheries sector, of course. They must be prepared to face challenges in managing the potential fisheries sector, so that there will be no more policies that harm the fishing community. So that the fishery sector is able to become the backbone of the country in eradicating poverty, injustice in government policies towards fishermen, and is able to become a contributor to foreign exchange for Indonesia.
Margaretha S. N. Mait, Marthinus Mandagi, Abdul Rahman Dilapanga
Since regional autonomy in 2004, it has brought major changes in government administration in Indonesia. The decentralization policy has changed—the system of governance shift from previously centralized to decentralized. Tomohon City is one of the autonomous regions where the government strives to provide maximum service to the community, especially developing development. The purpose of this article is to discuss the role of the government's internal supervisory apparatus in preventing fraud in the management of village funds. This study uses a qualitative approach—data collection techniques using interviews, observation, and documentation. The data analysis technique uses the stages of data reduction, data presentation, and verification. The results showed that the role of the Tomohon City Inspectorate was as Fraud Prevention in the Management of Village Funds, (1) Quality Assurance. The role of the Tomohon City Inspectorate in quality assurance (performed through an audit, monitoring, review, evaluation, and other supervisory activities. (2) Providing advice. The role of the government's internal supervisory apparatus is to provide an objective and independent assessment of the feasibility of the governance structure and the effectiveness of government organizations/agencies. (3) Providing early warning that is early detection of problems that occur in each agency before other parties find out. They are required to provide solutions and formulate anticipatory steps so that problems that occur do not occur.
The research is to prove that there was a fiscal illusion in district government spending in East Java in 2016-2018, and to prove that the fiscal illusion that occurred in government spending had an influence on the economic growth of each district. In fiscal decentralization in the era of regional autonomy, there is a phenomenon that each regional government still depends on financing activities from government transfer funds rather than receiving local revenue to finance regional expenditures. Even though government spending has increased every year, it is not in balance with economic growth. In this study it can be proven that there is a fiscal illusion in district government spending in East Java 2016-2018, this fiscal illusion affects the economic growth of each region. To increase economic growth and reduce regional unemployment rates, it is necessary to make efforts to increase capacity and fiscal independence as well as increase the labor force participation rate.Keywords: fiscal illusion, government spending, local government, economic growth, East Java.
The purpose of this study is to determine the differences in the level of regional financial independence of the Trenggalek Regency Government for the period 2014-2016 and the period 2017-2019. This research uses comparative research. The type of data in this study is secondary data with documentation data collection techniques. The data source used is sourced from the Directorate General of Fiscal Balance's website at the Central and Regional Government Offices (DJPK). The data analysis technique used in this research is the descriptive analysis technique. The type of data in this study is secondary data with documentation data collection techniques. The results show that the ratio level of the degree of fiscal decentralization in Trenggalek was in a low category. It happened in the period 2014-2016 and the period 2017-2019. The value of regional financial dependency ratios is in the high category in the 2014-2016 and 2017-2019 periods. The value of the regional financial independence ratio is in the poor category in the 2014-2016 period, and the 2017-2019 period is in the low and medium category. The effectiveness ratio's value in the practical category in the 2014-2016 period and the 2017-2019 period.
The purpose of this research is to find out the effect of remaining more budget financing and fiscal decentralization on capital expenditure in districts/cities in the Region West Java period of 2015-2019. This research used secondary data in the form from Realized Local Government Budget obtained from Directorate General of Regional Fiscal Balance (DJPK).The population of this research is the report on government budget realization of districts/cities in West Java period of 2015-2019. All data is collected by sampling quota. The sample amounted to 105 financia report data. The analytical methods used in this research are the descriptive and statistic method of regression analysis of data panels including testing of hypotheses through F test, t-test and coefficient of determination (R2). The test model selection in this research is Fixed Effect. Based on the results of this research shows that remaining more budget financing and fiscal decentralization are simultaneously affecting capital expenditure. Partial remaining more budget financing variables and fiscal decentralization have a positive and significant impact on capital expenditure.Keywords: Remaining More Budget Financing, Fiscal Decentralization, , Capital Expenditure.
The purpose of this research is to investigate the relationship between fiscal balance funds and human development and also to see the behavior of budget use in the Kalimantan Island. This research uses panel data regression analysis using a sample of four provinces in Kalimantan Island with the observation year 2010-2016. The results of the study found partially the General Allocation Fund and the Special Allocation Fund had a positive influence on human development on the Kalimantan Island. Meanwhile, the Revenue Sharing Fund has no effect on human development on the Kalimantan Island. This is because the Kalimantan Island Revenue Sharing Fund experienced a significant decline in 2014-2016 and the use of the Revenue Sharing Fund from Natural Resources is limited by regulation on environmental sustainability. Simultaneously, fiscal balancing funds, namely General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds has an influence on human development on the Kalimantan Island. This research found that the implementation of decentralization in Indonesia made local governments tend to rely on Fiscal Balance Funds to finance human development programs in the regions.
This study aims to examine the effect of partially balanced funds, local tax revenues and regional expenditure on the financial performance of local governments in the Indonesian province. This study was conducted at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance in the period 2012-2018 through the official website www.djpk.kemenkeu.go.id. Regional financial performance is measured using the ratio of fiscal decentralization by comparing the Original Regional Revenue and Total Revenue, while the balancing fund, Regional Tax Revenue and Regional expenditure are calculated based on each of the realization of these variables. The population used in this study is all provinces in Indonesia during the 2012-2018 period as many as 34 provinces. Sampling uses the Purposive Sampling method with the criteria of the provincial government which has an official website of the local government and which publishes the Budget Realization Report (LRA) so that a sample of 14 provinces is obtained over a 7-year period. The results showed that simultaneous balancing funds, local tax revenues, and regional spending affect the financial performance of provincial government in Indonesia. Whereas partially shows that regional tax revenue and regional expenditure affect the financial performance of the provincial government in Indonesia while the balance fund does not affect the financial performance of the provincial government in Indonesia. Future studies can develop the results of this study by adding other variables such as regional retribution, size and wealth, and can replace financial performance measurements with efficiency ratios or regional independence ratios
This study aims to analyze improve of the financial performance local government in Sumatera island period 2012-2016 measured through the calculating the degrees decentralization ratio,dependency ratio, local finance activity ratio, effectiveness ratio, efficiency ratio, the ratio of harmony and growth ratio. This research used the descriptive approach.The sample in this research was local government Sumatera island period 2012-2016. Method of data collection had purposive sampling technique. The analysis data using descriptive analysis and trend analysis to saw increase of financial performance.The result of this study indicate that performance of the financial local government in Sumatera island having an increase seen from degrees decentralization ratio,dependent ratio, local finance activity ratio,the ratio of harmony, and growth expenditure ratio. While the effectiveness ratio, efficiency ratio, and growth income ratio show fluctuations in the performance of the financial local government in Sumatera island.
ABSTRAK
 Tujuan dan sasaran utama dari adanya program desentralisasi fiskal yang diberikan oleh pemerintah pusat yaitu pembangunan perekonomian daerah. Karena dengan di mulainya otonomi daerah maka hal ini menjadi prioritas yang utama bagi pemerintah daerah. Sehingga dengan demikian diperlukan adanya kemampuan daerah dalam hal mengumpulkan pendapatan daerahnya yang nantinya akan digunakan sebagai anggaran belanja, salah satunya adalah belanja modal. Belanja modal memiliki peran penting dalam menjalankan sistem pemerintahan karena dapat meningkatkan kesejahteraan publik serta sebagai wujud dari good governance.
 Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Daerah, DAU dan DAK dalam menunjang kinerja belanja modal pemerintah di Provinsi Jawa Timur. Penelitian ini menggunakan data kuantitatif time-series dari tahun 2008-2019. Subjek dari penelitian ini adalah pemerintah Provinsi Jawa Timur. Sumber data yang digunakan yaitu dari situs web resmi Kementerian Keuangan Direktorat Jenderal Perimbangan Keuangan, dengan menggunakan metode analisis regresi linier berganda dan bantuan alat uji olah data kuantitatif SPSS 13.0.
 Berdasarkan dari hasil penelitian yang dilakukan menunjukkan bahwa variabel pajak daerah secara parsial berpengaruh signifikan terhadap belanja modal. Untuk variabel DAU dan DAK secara parsial tidak berpengaruh signifikan terhadap belanja modal. Sedangkan secara simultan Pajak Daerah, DAU dan DAK berpengaruh signifikan terhadap belanja modal di Provinsi Jawa Timur.
 Kata Kunci : Pajak Daerah, DAU, DAK dan Belanja Modal.
 
 ABSTRACT
 The main objectives and targets of the fiscal decentralization program provided by the central government are regional economic development. Because with the initiation of regional autonomy, this has become a top priority for local governments. Thus, it is necessary to have the ability of the regions to collect regional income which will later be used as a budget, one of which is capital expenditure. Capital spending has an important role in running the government system because it can improve public welfare and as a form of good governance.
 This study aims to determine the effect of local taxes, DAU and DAK in supporting the performance of government capital expenditures in East Java Province. This study uses quantitative time-series data from 2008-2019. The subject of this research is the government of East Java Province. Sources of data used are from the official website of the Ministry of Finance, Directorate General of Fiscal Balance, using multiple linear regression analysis methods and the assistance of quantitative data processing test tools SPSS 13.0.
 Based on the results of the research conducted, it shows that the local tax variable partially has a significant effect on capital expenditure. The DAU and DAK variables partially do not have a significant effect on capital expenditure. Meanwhile, simultaneously Local Taxes, DAU and DAK have a significant effect on capital expenditure in East Java Province.
 Keywords: Local Taxes, DAU, DAK and Capital Expenditures.
This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.
Purpose - This research aims to analyze the influence of the Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund on the level of Human Development Index in 18 Districts in West Java Province in 2015-2018.Method - The data used in this study were secondary. The Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund are obtained from the Central Government Financial Report from the Ministry of Finance. Meanwhile, the human development index data were obtained from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regressions. Result - The results showed that the revenue sharing fund had a positive and significant effect on the Human Development Index, the general allocation fund had a negative and significant effect on the human development index, the special allocation fund had a positive but insignificant effect on the human development index, while the village fund had a negative and insignificant effect on the human development index.Implication - This study provides information that in the implementation of effective transfers of funds in the process of receiving or transferring funds from provinces to regions, certainty and clarity regarding expenditure burdens or authority is needed which is a prerequisite for the successful implementation of fiscal decentralization policies through fund transfers so that an increase in the human development index can be achieved.Originality - By using secondary data from a sample of districts and cities in West Java, this study illustrates how the influence of Transfer Funds to Regions and Village Funds in increasing the Human Development Index.
Income inequality is one of the problems that must be addressed immediately because it can have an impact on economic inefficiency and weaken the stability of social solidarity. One of the policies that can reduce income inequality is fiscal decentralization implementation. Specifically, this study aimed to analyze the effect of fiscal decentralization on income inequality in regencies and cities in West Java. The model used in this research was a fixed effect panel data regression. Fiscal decentralization was measured by adding the total regional revenue (Pendapatan Asli Daerah/PAD) to revenue sharing (Dana Bagi Hasil /DBH) and divided by the total regency and city expenditure. Income inequality was measured by using the Gini Ratio. The results indicated that fiscal decentralization could reduce income inequality in regencies and cities in West Java. The reason was that, through decentralization, local government could manage their finance and affect the welfare level. In addition, local government could also implement certain policies to increase the potential of each region.
Poverty in Indonesia experiences a declining trend, both in number and percentage, but Pa - pua Province is not the case. The number of poor people in Papua has increased and the position of poverty levels is higher than the national level. Heterogeneity of poverty occurs in the districts and cities of Papua. The purpose of this study is to analyze the determinants of poverty in regencies and cities in Papua Province. Determinants of poverty include economic growth, human development, decentralization, and regional status. This research uses quantitative methodology with multiple linear regression analysis cross-section analysis tools. The findings of this study are an increase in economic performance which is proxied by economic growth that can reduce poverty levels in districts and cities in Papua Province. Other findings, show an increase in the quality of human resources as a form of human development in proxy with the human development index is also able to reduce poverty levels. The results of this study also show that regional status and fiscal decentralization have not been able to significantly influence poverty reduction. Government policies need to be for - med in forming partnerships with the public and the private sector in improving economic performance and human development in order to improve the welfare of the community. In addition, without ignoring the decentralization policy, the management of potential resources needs to be optimized to increase the ability and independence of the region in financing regional expenditure, particularly in poverty alleviation programs. Keywords : Poverty; Economic Growth; Human Development; Decentralization; Regional Status JEL Classification :I32;015;040;R11
Tax is the main source of state revenues where the activity of countries such as national development funded by tax. National development funded is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers vehicles registered in samsat tax office of Yogyakarta. Besides spreading the questionares writer did an interview to the responden so that in this research writer use mix method. The research result indicates that awareness taxpayers have a positif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta and quality of services, and tax penalties have a negatif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta.
This research is aimed to analize independence level of regional finance as well as influence of Gross Regional Domestic Product and Total Population to the Own-source Revenue that is as bencmarks to know the Regional Generated Income. Technique of data analysis that is used is descriptive to know how high the level of regional finance independence with degree of decentralization and multiple regression analysis with Ordinary Least Square using Eviews 7 to know the influence of Gross DomesticRegional Product and Total Population to the Own-source Revenue. Based on the test, this research got away from Classical Assumption Test. The result of this research shows that, First average of regional finance capacity in Pati Regency in the year 2005-2015 including less that 11,08%. It means that majority financing activities in this region are still very depended on central government assistance. Second, gets result that Gross Regional Domestic Product and Total Population have significant positive influence to the Own-source Revenue in Pati Regency in the year 2005-2015.