Fiscal decentralization after implementation of local government autonomy in Indonesia

This research aims to explain the relationship between local fiscal capacities,intergovernmental transfers with the realization of the budget. Using the sample budget of 190 districts in Indonesia, three hypotheses have been tested. The results of this study indicate a high dependence of local gove...

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Bibliographic Details
Main Authors: Fadzil, Faudziah Hanim, Nyoto, Harryanto
Format: Article
Language:English
Published: World Business Institute, Australia 2011
Subjects:
Online Access:http://repo.uum.edu.my/15432/1/5.%20Harry.pdf
http://repo.uum.edu.my/15432/
http://www.wrbrpapers.com/previous_issue/May/2011
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Institution: Universiti Utara Malaysia
Language: English
Description
Summary:This research aims to explain the relationship between local fiscal capacities,intergovernmental transfers with the realization of the budget. Using the sample budget of 190 districts in Indonesia, three hypotheses have been tested. The results of this study indicate a high dependence of local governments, to grants from the national government. Although there are close links between local fiscal capacities with performance budgeting, intergovernmental transfers are not fully mediating the relationship.