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 Fisc... https://fitnessgravesyardes.shop/product-category/retaining-pin/