DESENTRALISASI FISKAL DAN OTONOMI DAERAH DI INDONESIA

Abstract

Fiscal decentralization cannot be separated from the implementation of regional autonomy to regulate regional finance according to their respective potential. This study analyzes the problems of legislation governing the implementation of fiscal decentralization in regional autonomy and the implementation of fiscal decentralization in regional autonomy in Indonesia. This research approach is normative juridical with qualitative anal ysis. The conclusion of this study is that the legislation governing fiscal decentralization and regional autonomy in Indonesia has evolved from Law Number 5 of 1975 concerning the Principles of Regional Government to Law Number 23 Year 2014 concerning Regional Government but until now there are no legislation that lex specialis regulates regarding fiscal decentralization. Fiscal decentralization plays an important role in the implementation of regional autonomy in Indonesia as a means to accelerate the creation of community welfare independently in accordance with regional potential even though there are still many obstacles.