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Regional autonomy shows the ability of local governments to finance their own government activities which also illustrates the level of community participation in regional development, the more independent a region is, the higher the community participation in paying taxes and levies, which is a major component of Local Own-source Revenue. This study aims to evaluate, describe and map the level of inequality in regional financial independence using the Williamson Index among regencies in West Sumatra Province for the 2015-2017 period. This study consisted of primary and secondary data. Primary data were obtained by conducting interviews with respondents and secondary data were obtained from the Central Statistics Agency and the Regional Finance Agency of the Province of West Sumatra. The data analysis method is to use the financial autonomy ratio analysis by looking at the comparison of the realization of Local Ownsource Revenue to central government transfers, provincial transfers, and regional loans in 20152017, then the results is analyze by using the Williamson Index. The results of the study 1)The ratio of regional financial independence between districts in West Sumatra Province is categorized as "Very Low" with an average of 9.24%. 2) Regional financial independence between regencies in West Sumatra has not been evenly distributed or is categorized as Moderate. It is expected that all regency governments in West Sumatera can optimize Local Own-source Revenue, so that in the future can be independent by making Local Own-source Revenue as the main income of a region.

Regional Financial Independence Inequality Analysis Using Williamson Index: Comparison between Regencies in West Sumatera – Indonesia