DANA PERIMBANGAN DALAM PEMBAGIAN URUSAN PEMERINTAHAN PUSAT DAN DAERAH

  • Abd Rais Asmar universitas islam negeri alauddin makassar
    (ID)
DOI: https://doi.org/10.24252/jurisprudentie.v4i2.4038

Abstract

The issue of balancing funds which is a potential source of revenue for the regions is closely related to the central and regional governmental affairs because the funds are sourced from the state budget. Balancing Funds are funds sourced from APBN revenues allocated to regions to fund local needs in the context of decentralization implementation. The current DBH allocation is too complex as it lacks a strong foundation and varies the basis of assignment for revenue sharing. The DBH distribution mechanisms in the regions also often experience delays.

Keywords: Balancing Fund

            Permasalahan dana perimbangan yang menjadi sumber penerimaan potensial bagi daerah berhubungan erat dengan pembagian urusan pemerintahan pusat dan daerah karena dananya bersumber dari APBN. Dana Perimbangan adalah dana yang bersumber dari pendapatan APBN yang dialokasikan kepada daerah untuk mendanai kebutuhan daerah dalam rangka pelaksanaan desentralisasi. Alokasi DBH saat ini terlalu komplek seperti kurang memiliki landasan yang kuat dan beragamnya dasar penetapan untuk bagi hasil. Mekanisme penyaluran DBH di daerah juga sering mengalami keterlambatan.

Kata Kunci: Dana Perimbangan

 

References

Kusnardi dan harmaily Ibrahim, 1981, Pengantar hukum Tata Negara Indonesia, Jakarta:Pusat Studi hukum Tata Negara Fakultas Hukum Universitas Indonesia

Murtir Jeddawi, 2006, Hukum Pemerintahan Daerah Kajian Beberapa Perda tentang Penanaman Investasi di Daerah, Yogyakarta:UII Press Yogyakarta

Muhammad Djafar Saidi, 2011, Hukum Keuangan Negara, Jakarta: Rajawali Pers

www.bisnis.com, diakses pada 20/11/2017

Published
2017-12-05
How to Cite
Asmar, A. R. (2017). DANA PERIMBANGAN DALAM PEMBAGIAN URUSAN PEMERINTAHAN PUSAT DAN DAERAH. Jurisprudentie : Jurusan Ilmu Hukum Fakultas Syariah Dan Hukum, 4(2), 1-10. https://doi.org/10.24252/jurisprudentie.v4i2.4038
Issue
Vol. 4 No. 2 (2017)
Section
Volume 4 nomor 2 Desember 2017

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