ANALISIS TREN PERBANDINGAN DANA PERIMBANGAN, BELANJA MODAL DAN PENDAPATAN PAJAK DAERAH PADA KABUPATEN/KOTA DI PROVINSI BANTEN

This study analyzes the trend of Balancing Funds, Capital Expenditures, and Regional Tax Revenues in regencies/cities in Banten Province during the period 2016–2023. In this study, secondary data collected were regional financial data of Banten Province for 2016–2023. The population of this study was all cities/regencies in Banten, totaling 4 cities and 4 regencies. Sampling in this study used purposive sampling. The analysis technique in this study used descriptive statistics which were used to describe data trends, distributions, and variations. The results showed that regencies were still highly dependent on balancing funds, while cities had higher regional tax revenues, reflecting better fiscal independence. Capital expenditures fluctuated, especially in 2020 due to the COVID-19 pandemic. Regional tax revenues increased steadily, but not enough to reduce dependence on balancing funds.