ABSTRACT
In Local Autonomy Implementation, the government gives local government autonomy to manage, organize, and run their sources of local income through fiscal decentralization based on Local Income. It aimed to give autonomy for local goverment to fung their local autonomy according to their potentials as a decentralization meaning; balancing fund which aimed to reduce fiscal discrepancy between central and local goverment, and among local government; and other fund which give local goverments an opportunity to get other income except Local Income, Balanced Fund, and Local Debt.
