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ABSTRACT This aims study to analyze the implementation of fiscal decentralization, especially on Subang regional Revenue from legitimate regional income sources. This study used descriptive qualitative method. The data taken is primary and secondary data. The data collected is by conducting in-depth interviews and documentation. Data were analyzed using descriptive analysis techniques, data analysis, and tested its validity by checking, checking back and cross checking. The results showed that Subang Regional Revenue originated from local tax revenues with a growth rate of 25.83% from 2016-2017. However, in terms of the contribution of PAD to regional revenues, the average is only 15.69%. While the realization of regional revenues is more dominantly derived from the General Allocation Fund, an average of 53.98%. This shows that the moment of fiscal decentralization and financial independence of the Subang Regency area still depends on assistance from the central government Keyword: Fiscal Decentralization, Regional Finance, Regional Revenue, Government Transfer Fund