This research aims to describe fiscal independency in regions (cities) /municipalities in
Kepulauan Riau Province. Researcher selected Kepulauan Riau Province because seven
regions/municipalities in Kepulauan Riau Province are new local government; and
regions/municipalities in Kepulauan Riau Province have a lot of natural resources. Fiscal
independency is measured used degree of Fiscal Desentralization concept. This Research used
qualitative approach and descriptive rnethod.Beside that, this research used data local government
budget (APBD) regions/municipalities in Kepulauan Riau Province periode 2008-2012 which is got
from Indonesian Finance Ministry. The result show there are five regions/municipalities in
Kepulauan Riau Province have well fiscal independency and low dependency about central
government. And just two regions/municipalities in Kepulauan Riau Province still have bad fiscal
independency and high dependency about central government.
