IJTC Ilomata International Journal of Tax & Accounting P-ISSN: 2714-9838; E-ISSN: 2714-9846 Vol. 1 No. 4 October 2020 pp.243-255 https://www.ilomata.org/index.php/ijtc 243 | Ilomata International Journal of Tax & Accounting Vol. 1 No. 4 October 2020 Policy Analysis of The Regional Government of Bengkulu Province in Supporting Fiscal Independence in The Autonomy Era (Case Study on Revenue Department of Bengkulu Province) Yohanes Susanto 1 , Panji Suminar 2 , Sugeng Suharto 3 1 Bengkulu College of Administrative Sciences 23 Bengkulu University Correspondent: yohanessusanto31@gmail.com Submitted : September 25, 2020 Revised : October 10, 2020 Published : October 31, 2020 ABSTRACT This study aims to measure how the degree of fiscal independence of Bengkulu Province in the era of autonomy and to find out how the policies of the Bengkulu Province local government in supporting fiscal independence in the era of autonomy. This research uses descriptive quantitative method using secondary data. Data analysis was performed using multiple linear regression model data analysis techniques. Based on the results of the study, it is known that the degree of fiscal independence of Bengkulu Province in the period 2013-2017 is for the proportion of PAD to TPD obtained an average of 31.79% based on the interval scale is stated to be sufficient, BHPBP against TPD obtained an average result of 4, 37% based on the interval scale was stated to be very poor, while the DAU and DAK against the TPD obtained an average result of 54.30% with the interval scale declared very good. The policy of the Bengkulu Province local government in supporting fiscal independence has made policies to create a conducive climate for investors, policies to encourage regional economic growth and regional spending are strived to support the achievement of development goals effectively and efficiently. Keywords: Government Policy, Fiscal Independence, Income Per Capita, Investment, Government Expenditure, PAD INTRODUCTION One form of the implementation of regional autonomy is autonomy in the aspect of regional financial management called fiscal autonomy or fiscal decentralization. Local governments are given financial resources to carry out government affairs which fall under the authority of the regional government. Fiscal decentralization gives authority to regions to manage their regional finances. Regions are given the authority to explore revenue sources according to their potential. Law Number 25 of 1999 concerning financial balance between the central and regional governments which was later replaced by Law No. 33 of 2004 concerning Central and Regional Financial Balance regulates the financial relationship between the central government and regional governments. This policy regulates regional authority in extracting local revenue and transfer funds from the central government. The principle of fiscal decentralization is money flow functions, where regional governments have the authority to carry out service and development functions in their regions. The central government provides support by submitting revenue sources to the regions to be managed optimally so that they are able to finance their regions in carrying out their duties and functions. In addition, the central government also provides transfer funds that can be managed by regions in financing regional government administration. The aim is to address fiscal imbalances with the central government and among other regional governments. To minimize the dependence of the Regional Government on the Central Government through the transfer fund,