Penelitian ini bertujuan untuk mengetahui pengaruh investasi, tenaga kerja dan pengeluaran pemerintah daerah terhadap Pendapatan Asli Daerah serta mengetahui kemandirian fiskal Kota Tarakan Tahun 2010-2019. Penelitian berlokasi di Kota Tarakan Provinsi Kalimantan Utara. Jenis penelitian ini adalah penelitian kuantitatif dengan metode analisis regresi linier berganda dan analisis deskriptif dibantu dengan software Eviews 9. Hasil penelitian menunjukkan bahwa: (1) Investasi berpengaruh signifikan terhadap Pendapatan Asli Daerah; (2) Tenaga kerja berpengaruh signifikan terhadap Pendapatan Asli Daerah; (3) Pengeluaran pemerintah berpengaruh signifikan terhadap Pendapatan Asli Daerah; (4) Investasi, tenaga kerja, pengeluaran pemerintah secara simultan berpengaruh signifikan terhadap Pendapatan Asli Daerah; (5) Investasi, tenaga kerja dan pengeluaran pemerintah secara perolehan nilai koefisien determinasi mampu menjelaskan naik turunnya variabel Pendapatan Asli Daerah sebesar 71,8%; (6) Rasio desentralisasi fiskal Kota Tarakan secara rata-rata berada pada 7,34% dengan kategori sangat kurang baik; (7) Rasio ketergantungan keuangan daerah Kota Tarakan secara rata-rata berada pada 88% dengan kategori sangat kuat; (8) Hal tersebut terkonfirmasi melalui rasio kemandirian keuangan daerah Kota Tarakan secara rata-rata berada pada 8,34% dengan kategori pola hubungan instruktif, artinya peran pemerintah pusat lebih dominan daripada kemandirian pemerintah daerah.

This aim of this study was to analyze the impact of investment, labour and local government spending on regional original income as well as Tarakan City’s fiscal independence from 2010 to 2019. Tarakan City, North Kalimantan Province, was the site of the study. This was a quantitative study that used multiple linier regression analysis methods and descriptive analysis with Eviews 9 software. The findings showed that: (1) Investment had a significant effect on regional original income; (2) labour had a significant effect on regional original income; (3) Government spending had expenditure all had a significant effect on regional original revenue; (4) Investment, labour and government expenditure all had a significant effect on regional original revenue at the same time; (5) The coefficient of determination could explain the ups and downs of the Regional Original Income variable by 71,8%; (6) The fiscal decentralization ratio for the City of Tarakan was on average at 7,34% with a very poor category; (7) The ratio of regional financial dependence for the City of Tarakan was on average at 88% with a very strong category; (8) This was supported by Tarakan City’s average regional financial independence of 8,34% when compared to the category of instructive relationship patterns, indicating that the central government’s role was more dominating than local government’s independence.