Spanning Interests of Regional Autonomy within the Axiom of 'Fiscality': A Brief Note on the Ideal Financial Relationship between Central and Regional Governments
DOI:
https://doi.org/10.31941/pj.v24i2.6228Keywords:
Fiscal, Regional Autonomy, GovernmentAbstract
The implementation of the Regional Autonomy policy is designed through the pattern and style of its implementation which changes according to the dynamics of the times. The implication is that there are ups and downs in the model of relations between the Center and the Regions within the framework of the Regional Government from time to time. This paper is a small note to see the ideal relationship between the Center and the Regions in the future, especially in terms of fiscal axioms. Through normative juridical research methods and several approaches, the results of this study can be described in 3 (three) points. First, the first stone for the founding fathers to choose the design of the Central-Regional relationship was the Proclamation. This is because there is a linearity between the meeting BPUPKI - Proklamasi - PPKI - UUD NRI 1945, with the Proclamation Text as the first formal form that there is an effort to find the ideal constitutional design in Indonesia, one of which is the accommodation of the phrase "Autonomy." Second, the implementation of the chosen relationship scheme leads to a form of Fiscal Decentralization which always experiences "Spanning Interest" and ends at a meeting point called "Conditio Sine Qua non." due to ecological and conditional factors. Third, the first and second conclusions lead to the ideal form of relationship between the Center and the Regions which is free as long as it overcomes the problem of fiscal disparities between regions and takes into account several legal bases including the legal basis of intergovernmental transfer system, Procedures for establishing and modifying intergovernmental transfers, Conditional and unconditional transfers, and Dispute resolution and adjudication.
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