PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH
Keywords: governance, ﬁ nancing, ﬁ scal decentralization and ﬁ scal capacity.
AbstractThe ﬁ nancial relationship between central and local government can be deﬁ ned as a system that
regulates how some funds were divided among various levels of government as well as how to ﬁ nd
sources of local empowerment to support the activities of the public sector.
Fiscal decentralization is the delegation of authority granted by the central government to the
regions to make policy in the area of ﬁ nancial management.
One of the main pillars of regional autonomy is a regional authority to independently manage the
ﬁ nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elements
of recognition for local authorities to independently manage ﬁ nances combined with the element of
transferring ﬁ scal authority and supervision of the ﬁ scal policy area.
General Allocation Fund an area allocated on the basis of the ﬁ scal gap and basic allocation while
the ﬁ scal gap is reduced by the ﬁ scal needs of local ﬁ scal capacity. Fiscal capacity of local sources of
funding that comes from the area of regional revenue and Tax Sharing Funds outside the Reforestation
The results showed that the strengthening of local ﬁ scal capacity is in line with regional autonomy.
How to Cite
Hutagalung, E. (2016). PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH. Jurnal Ilmu Pemerintahan Widya Praja, 42(1), 1. https://doi.org/10.33701/jipwp.v42i1.137