BibTex Citation Data :
@article{LR23360, author = {Adissya Mega Christia and Budi Ispriyarso}, title = {DESENTRALISASI FISKAL DAN OTONOMI DAERAH Di INDONESIA}, journal = {LAW REFORM}, volume = {15}, number = {1}, year = {2019}, keywords = {Desentralisasi; Fiskal; Otonomi Daerah; Indonesia.}, abstract = {Desentralisasi fiskal tidak dapat dilepaskan dari pelaksanaan otonomi daerah untuk mengatur keuangan daerah sesuai potensi masing-masing. Penelitian ini menganalisis permasalahan peraturan perundang-undangan yang mengatur pelaksanaan desentralisasi fiskal dalam otonomi daerah dan pelaksanaan desentralisasi fiskal dalam otonomi daerah di Indonesia. Pendekatan penelitian ini yuridis normatif dengan analisis kualitatif. Kesimpulan penelitian ini bahwa peraturan perundang-undangan yang mengatur mengenai desentralisasi fiskal dan otonomi daerah di Indonesia mengalami perkembangan mulai dari Undang-Undang Nomor 5 Tahun 1975 tentang Pokok-Pokok Pemerintahan Daerah hingga Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah namun sampai saat ini belum ada peraturan perundang-undangan yang secara lex specialis mengatur mengenai desentralisasi fiskal. Desentralisasi fiskal berperan penting dalam pelaksanaan otonomi daerah di Indonesia sebagai sarana mempercepat terciptanya kesejahteraan masyarakat secara mandiri sesuai dengan potensi daerah meskipun masih terdapat banyak kendala.}, issn = {2580-8508}, pages = {149--163} doi = {10.14710/lr.v15i1.23360}, url = {https://ejournal.undip.ac.id/index.php/lawreform/article/view/23360} }
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