期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2017
卷号：6
期号：1
页码：1-7
DOI：10.5923/j.ijfa.20170601.01
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The effective implementation of regional autonomy implemented in January 2001 has made fundamental changes in the implementation and financing of regional development in each regency / city. The changes are especially visible in areas that have the natural resources, an area where their income increase is highly large compared to before the time of autonomy. The results showed that the largest source of receipts revenue (PAD), both at the provincial and district / city comes from local taxes. PAD provinces throughout Indonesia on average each year grew by 17.64% while the PAD districts / cities throughout Indonesia on average each year grew by 19.25%. The influence of Regional Income to the regional revenue at provincial level throughout Indonesia amounted to 1,979. While in regencies / cities throughout Indonesia the influence of regional revenue to the regional income / town of 7.744 and (2). The balance funds provincial governments throughout Indonesia on average each year grew by 13.50%, higher than the growth of the balance funds at the district / city that grows on average every year amounted to 9.85%. The balance funds influential provincial government amounting to 3.923 to the regional income, whereas the effect of balance funds at the district / city to the regional income amounted to 1.582.Later in the theoretical context that decentralization should be able to open a democratic space for participation, in the sense that may occur handover of authority to the lowest unit of government that is accessible to all parties, so that people can feel the political rights and freedoms. The authority and participation in the regional autonomy of course requires a good functioning of the rule (good governance), so that the functioning of autonomy correspond with the rules. In summary it can be said, good governance can be created if the two powers mutually supporting open government, responsive, willing to listen, willing to engage (inclusive) with responsible citizens, active and have awareness.
关键词：Fiscal Decentralization; Local Revenue and Balance fund
