FISCAL DECENTRALIZATION AND LOCAL GOVERNMENT AUTONOMY IN INDONESIA

It has been a decade since Indonesia started to reform the budget system in line with the implementation of local autonomy, but it still failed to satisfy the financial information needed by the majority voters. Legislation related to the government financial systems are vulnerable, always changes before the systems are well established. This financial information is worst because the characteristic of local government, which is varied in terms of fiscal need and capacity, and the need for fulfill their obligation to provide public services.