District/City Fiscal Dependence Analysis in Regional Development in Lampung

: The contribution of original local government revenue to total regional revenue in regencies and cities in Lampung Province is relatively low. This study aims to analyze regional fiscal dependence, analyze regional fiscal dependence related to the dominant business sector, and analyze the ratio of regional taxes and retribution to GRDP. This study uses a quantitative descriptive method. The analytical method used is descriptive quantitative analysis, through the calculation of the Fiscal Autonomy Index. The results of the study indicate that the value of the fiscal dependence of the regions studied is in a high dependency status or not yet independent, except for Metro City which in 2021 managed to increase its status to become self-reliant. Furthermore, all regions with dominant primary business sectors, have a high dependency status. The ratio of regional taxes and retribution to GRDP, in all regions studied is still very low. Efforts that need to be made by local governments to increase regional fiscal independence include calculating the real potential of regional taxes and retribution, developing potential sectors in increasing regional tax and retribution sector revenues, utilizing information technology, adjusting regional taxes and retribution, accelerating regional investment, developing local economy, and increased infrastructure capital spending.