Pengaruh Dana Alokasi Umum, Dana Bagi Hasil, dan Dana Alokasi Khusus terhadap Pendapatan Asli Daerah Kabupaten dan Kota di Jawa Barat pada Tahun Anggaran 2019 - 2021

Abstract

This study analyzes the effect of General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) on Regional Original Revenue (PAD) of regencies and cities in West Java for the 2019–2021 fiscal years. This research employs a quantitative approach using multiple linear regression methods to examine the relationships between variables. The results indicate that DAU, DBH, and DAK have a significant impact on PAD both partially and simultaneously. Among the three, DBH has the most substantial influence on PAD. These findings suggest that despite having independent revenue sources, regional governments still rely heavily on central government transfers.