KONSEP DESENTRALISASI FISKAL TERHADAP OTONOMI DAERAH

Abstract

Discourse concerning local autonomy have long expanded in Indonesia. But clearly just started
in 1974 published of Law No 5/1974. This law do not be executed as expected. Then go out Law of
No. 22 1999 generating various important problems in public administration systems especially in
policy of compilation of APBD. The problems result to be published Law No. 32 2004 representing
penyempurnaan of Law No. 22 1999. In fact of this Law perform a elementary change to public
administration and local finance systems. This change is in decentralization of fiscal, although
from facet of regulasi, problems still also emerge so that need deeper study.