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This study aims to identify and analyze the dominant factors that influence regional tax revenues in Jambi Province, especially in 2015-2019. The variables used are taxpayers, per capita income, number of industries, banking credit, balancing funds, infrastructure, domestic investment (PMDN), and micro, small and medium enterprises (UMKM) as independent variables, while regional tax revenue is the dependent variable. This analysis tool uses quantitative analysis with multiple regression formulations of panel data, a combination of the time series in the form of a 2015-2019 time series and a cross-section, namely the latitude of the Regency / City in Jambi Province. The income per capita, taxpayers, bank credit, balancing funds, Micro, Small and Medium Enterprises (UMKM) and Domestic Investment (PMDN) significantly affect regional tax revenues. Meanwhile, the number of industries, infrastructure, and balancing funds do not significantly affect regional tax revenues.

The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effect on sustainable financial performance. Simultaneously, digital and green innovation strategy are critical for mitigating the impact of fiscal stress and increasing citizens' trust sustainable financial performance.