PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH

  • Edward Hutagalung
Keywords: governance, fi nancing, fi scal decentralization and fi scal capacity.

Abstract

The 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
Fund.
The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.

Published
2016-06-01
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
Section
Articles