Structure of local government budgets and local fiscal autonomy: Evidence from Indonesia

This study aimed to investigate the critical aspects of Indonesia’s local government budget structure. The impact on fiscal autonomy was also examined by separating sample provinces in Java Island and Bali versus Non-Java Bali. unbalanced panel data collected 34 Indonesian from 2013 2020. results showed that locally-generated revenue general allocation funds positively affect regional index. These indicate have improved autonomy. When provincial is separated, significantly index Furthermore, revenue, as well profit-sharing funds, play a significant role increasing outside Bali, such Sumatra, Kalimantan, Sulawesi, Papua. findings suggest different geographical conditions infrastructure varying effects encouraging invites policymakers address strengthening authority explore income sources budgeting quality evaluate intergovernmental relationships. AcknowledgmentThe authors express gratitude three anonymous reviewers seminar attendees at Mulawarman University for their insightful comments.