摘要：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 analysis. 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.
