The crucial role played by the easting cultural context

A decentralization program is n o t i m p l e m e n t e d in a c u l t u r a l v a c u u m . R a t h e r , it m u s t t a k e in t o c o n s id e ra tio n t h e e x i s t i n g c o n t e x t o f b e l i e f s a n d a t t i t u d e s of society to such issues as authority, t h e r o le o f g o v e r n m e n t , t h e r o l e o f t h e c i t i z e n , the role of elites, the role of civil s o c i e t y ( s u c h a s it e x i s t s ) , t h e r o l e o f t r a d i t i o n a l leaders, the role of the poor, etc. T h e s e f a c t o r s a r e s p e c i f i c to e a c h c o u n t r y s e t t i n g

a c o u n t r y i ts e lf . T h e e x i s t i n g c u l t u r a l c o n t e x t affects how people will

a n d m a y a l s o d i f f e r r e g io n a lly within

respond to d e c e n t r a l i z e d g o v e r n a n c e . S o c i a l a n d c u l t u r a l

f a c t o r s h a v e t h e a b i l i t y to “make or break” a decentralization program and will almost certainly break one that does not take them into account. This reinforces the conclusion that decentral ization s h o u ld n o t b e a p p l i e d s i m i l a r l y f r o m c o u n t r y to

c o u n t r y , b u t m u s t b e ta i l o r e d to the

c o u n t r y , o r e v e n l o c a l, c i r c u m s t a n c e s .

The influence o f changing roles and relationships

T h e i m p l e m e n t a t i o n o f a d e c e n t r a l i z a t i o n p r o c e s s w ill n e c e s s a r i l y in v o l v e

c h a n g e s in t h e r o l e s o f p o litica l a c t o r s a n d r e l a t i o n s h i p s b e t w e e n t h e m . P o w e r ,

a u t h o r i t y a n d r e s p o n s i b i l i t y w ill be t r a n s f e r r e d f r o m o n e g r o u p ( f o r e x a m p l e , f r o m th e c e n t r a l m i n i s t r i e s ) t o local o ffic e s . F o r d e c e n t r a l i z a t i o n to w o r k , a ll r e l e v a n t

a c t o r s m u s t b e “ o n b o a r d ” . T h is in c lu d e s p o l i t i c i a n s , t h e c iv il s e r v i c e a n d c i v il s o c i e t y . W h i l e t h e s e a c t o r s n eed to b e o n b o a r d , it is a l s o i m p o r t a n t t h a t c i t i z e n s b e

a w a r e o f t h e c h a n g e s m ad e by t h e d e c e n t r a l i z a t i o n p r o c e s s to r o l e s a n d r e l a t i o n s h i p s . A p u b l i c re la tio n s s tr a te g y c o u l d c o n t i n u o u s l y i n f o r m t h e p e o p l e o f w h a t is h a p p e n i n g a s a c t o r s ch an ge r o l e s o r t a k e o n n e w r o le s .

T h e G e r m a n e x p e r i e n c e s an d also t h e li t e r a t u r e s s h o w p a r t i c u l a r e m p h a s i s o n t h e

i m p o r t a n c e o f c a p a c i t y b u ild in g o f n e w l y e m p o w e r e d a c to r s . D e c e n t r a l i z a t i o n in v o l v e s g i v i n g n e w p o w e r , au th o rity a n d r e s p o n s i b i l i t y , a n d a n e w r o l e to lo c a l le v e ls o f g o v e r n m e n t , a d m in is tra tio n , o r , in s o m e c a s e s , c iv il s o c ie t y . H o w e v e r , i f th e lo c a l le v e l is to b e a b le to e f f e c tiv e ly p la y its n e w r o le , a c o n c e r t e d e f f o r t m u s t

b e m a d e a t b u i l d i n g c a p a c ity at th e lo c a l le v e l. C a p a c i t y b u i l d i n g a s p e c t s a re

i m p o r t a n t in t h i s c o n t e x t in so far as t h e y c a n e n h a n c e th e q u a lity o f lo c a l s u p p o r t to

a decentralization program.

The q u e stio n o f tim in g and sequencing

Vol. 16, No. 2 December 2007 ©C entrefor Indonesian Accounting and Management Research

82 A C r i s is o r C r itic a l D e v e lo p m e n t

I t is i m p o r t a n t t o t h i n k o f d e c e n t r a l i z a t i o n a s a p r o c e s s - a s a m e a n s t o w a r d s g o o d g o v e r n a n c e - r a t h e r t h a n a n e n d in a n d o f i t s e l f . A c o n s e n s u s o n a decentralization program must not only be reached but must also be sustainable. A continuous effort must be made to keep a high level of agreement among actors throughout a decentralization process. The literature and German experiences do n o t p r o v i d e a “ u n i v e r s a l r e c i p e ” f o r t h e s e q u e n c i n g o f d e c e n t r a l i z a t i o n , t h o u g h it is c l e a r t h a t s e q u e n c i n g is a c h a l l e n g e . I f t h e r e is a u n i v e r s a l r e c i p e t o b e f o u n d it is that decentralization must be designed and implemented as an evolutionary process

a n d t h a t a “ s h o c k t r e a t m e n t ” a p p r o a c h is n o t i d e a l . H o w e v e r , t i m i n g a f f e c t s t h e sequencing. In the long term, decentralization should be understood as a learning p r o c e s s t h a t m u s t b e a d a p t e d t o f it t h e n e e d s a n d p r e f e r e n c e s o f c i t i z e n s .

Vol. 16, No. 2 December 2007 © Centre for Indonesian Accounting and Management Research

Postgraduate Program, Brawijaya University

T he In te rn a tio n a l J o u r n a l o f A c c o u n tin g a n d B u sin ess S o c ie ty

REFERENCES

Ahmad, Etisham and Hofman, Bert, 2000: “Indonesia: Decentralization - Opportunities and Risks.” Apaper based on the report of a joint FAD- World Bank Team: “Indonesia: Decentralization -Managing the Risks”, June 1999, by E. Ahmad, B. Hofman, J. Ma, C.R. Rye, and R. March

A n a n d a , F . C a n d r a , 2 0 0 7 : D e v e l o p m e n t a n c j E n v i r o n m e n t in E a s t J a v a P r o v i n c e , in : e m p o w e r i n g r e g i o n a l e c o n o m i c d e v e l o p m e n t t o w a r d s u s t a i n a b l e poverty alleviation. (Eds. Ananda, Resosudarmo, Nazara), IRSA Book Series no 6. (Forthcoming)

Ananda, F. Candra, 2004: Regional Autonomy after 3 years, presented at ISEI seminar, Jakarta (JCC) 16 September 2004

B a h l , R o y , 2 0 0 1 : “ C h a l l e n g e s in I n d o n e s i a a n d E l s e w h e r e ” . R e p o r t in o n e e v e n t in the periodic meetings with expert speakers. The program was sponsored by the Center for Institutional Reform and the Informal Sector and the U n i t e d S t a t e s - I n d o n e s i a S o c i e t y . J u n e 1 3 , 2 0 0 1 . W a s h i n g t o n , D .C . (Retrieved

from http://wbln0018.worldbank.org/N.../BF4949B27 A009Ba 185256AC3007

A 7 B 6 F ? O p e n D o c u m e n ).

BAPPENAS, 2005: Ringkasan Laporan Perkembangan Pencapaian Millenium Development Goals, BAPPENAS

Bappeprop, 2007: Kajian Dampak Lumpur Lapindo, Kerjasama dengan Fakultas Ekonomi Unibraw, (unpublished)

Barwise, K., and F. Castles. 1991: The "New Federalism", Fiscal Decentralisation and Public Policy Outcomes. Australian National University Graduate P r o g r a m m e in P u b lic P o lic y P a p e r S e r ie s N u m b e r 27.

Bennet, R.J. 1990: Decentralization: Local Governments and Markets. London: Clarendon Press Study.

V o l . 16, N o . 2 D e c e m b e r 2 0 0 7 © Centre for Indonesian Accounting and Management Research

Postgraduate Program, Brawijaya University

84 A C r is is o r C r itic a l D e v e lo p m e n t

B ir o P u s a t S t a t is t ik , 2 0 0 7 : Selected Socio Economic Indicators of Indonesia, Booklet, Jakarta (www.bps.go.id)

B u n d e s m in is t e r iu m d e r F in a n z e n , 2 0 0 7 : h ttp ://w w w .b u n d e sfin a n z m in iste r iu m .d e

B u n te , M a r c o , 2 0 0 3 :

1: Initiation und Inhalt, In: S iid o sta sien a k tu e llJ g . 22, Nr. 6, S. 565-579, Hamburg

D e z e n t r a l i s i e r u n g in I n d o n e s i e n . T e i l

B u n te M a r c o , 2 0 0 4 :

D e z e n t r a l i s i e r u n g in I n d o n e s i e n . T e i l 2 : B i l a n z u n d

Perspektiven, In: S iid o sta sien a k tu e llJ g . 23, Nr. 1, S. 60-71, Hamburg

B u s e m e y e r , M a r iu s R ., 2 0 0 7 : The Impact of Fiscal Decentralization on Education and

0 7 /8 ( w w w . m p i f g . d e ).

Other Types

of Spending,

MPIFG

Discussion Papers

C r o o k , R . C . a n d M a n o r J ., 1 9 9 8 .

D e m o c r a c y a n d D e c e n t r a l i z a t i o n in S o u t h A s i a and West Africa. Cambridge: Cambridge University Press.

E is s e l, D ie t e r /G r a s s e , A le x a n d e r 2 0 0 6 : The Vertical Dimension of Democracy and Development: Federalism, Regionalism, and Local Autonomy -

E x p e r i e n c e s f r o m E u r o p e , In : I n t e r n a t i o n a l C o n f e r e n c e : D e m o c r a c y in Indonesia: Challenges of Consolidation, Jakarta and Bandung, February 23-25, 2006, funded by Fritz-Thyssen-Foundation.

Evans, Anne and Manning, Nick, 2004: Decentralization - A Review of Staffing P r a c t i c e s in E i g h t C o u n t r i e s , D r a f t P a p e r P r e p a r e d f o r t h e W o r l d B a n k (unpublished).

F o r u m d e s a , 2 0 0 6 : C i v i l S e r v i c e R e f o r m in t h e C o n t e x t o f D e c e n t r a l i z a t i o n .

http://www.forumdesa.org/download/drsp/civil service.pdf

Harjono, Joan, 2005: Can Indonesia Hold? Unity and Diversity Revisited - material

Memorial Lecture (http://www.monash.edu.au/ news/nevvsline/story/532

Vol. 16, No. 2 December 2007 © Centre for Indonesian Accounting and Management Research

Postgraduate Program, Brawijaya University

The In te rn a tio n a l J o u r n a l o f A c c o u n tin g a n d B u sin ess S o c ie ty

Hendriks, Frank and Pieter Tops, 1999: Between Democracy and Efficiency - T r e n d s in L o c a l G o v e r n m e n t R e f o r m in t h e N e t h e r l a n d a n d G e r m a n y , P u b lic A d m in is tr a tio n , V o l 77. N o 1, Blackwell Publishing Ltd. Oxford, UK

H e s s e , J e n s J o a c h i m , 1 9 9 1 : L o c a l g o v e r n m e n t in a f e d e r a l s t a t e : t h e c a s e o f W e s t Germany. In: Hesse, J.J. (ed.), 1991: Local Government and Urban

A f f a i r s in I n t e r n a t i o n a l P e r s p e c t i v e , N o m o s , B a d e n - B a d e n , p p . 3 5 3 - 3 8 6 .

H o f m a n , B e r t a n d K a i s e r , K a i , 2 0 0 2 : “ T h e M a k i n g o f t h e B i g B a n g a n d its Aftermath: A Political Economy Perspective.” Paper presented at the

C o n f e r e n c e : C a n D e c e n t r a l i z a t i o n H e l p R e b u i l d I n d o n e s i a ? , 1 -3 M a y 2002, Atlanta, Georgia.

Hommes, Rudolf. 1995. “Conflicts and Dilemmas of Decentralization.” The World

Observer: 295-316. (http://www.worldbank.org/eap/eap.nsf/ CountrvOffice/IndonesiaV

Bank

Research

K a s t r o p , C h r i s t i a n , 2 0 0 7 : T h e p r i n c i p l e s o f G e r m a n f i s c a l f e d e r a l i s m in t h e Maastricht / Stability and Growth Pact context. Some lessons for decentralization and fiscal policy. Head of Fiscal Policy Division - Federal

Berlin - Germany (www.im.dk/publikationer/decentralisation/kap04.htm)

Kee, James Edwin, 2003: Fiscal Decentralization - Theory as Reform, papers on Tax policy management and division of responsibilities among levels of government, George Washington University.

Kuhlmann, Sabine 2002, Benchmarking auf dem Prufstand: Kosten, Nutzen und W i r k u n g e n i n t e r k o m m u n a l e r L e i s t u n g s v e r g l e i c h e in D e u t s c h l a n d , in :

V erwaltungsarch iv

Litvak, Jennie, Junaid Ahmad

and Richard Bird.

1998: R e th in k in g

D e c e n tr a liz a tio n in D e v e lo p in g C o u n trie s. Report No. 21491. World Bank.

M c L u r e , C h a r l e s E . j r . 1 9 9 5 : “ C o m m e n t o n ‘T h e D a n g e r s o f D e c e n t r a l i z a t i o n ' b y P r u d ’ h o m m e . ” T h e W o r l d B a n k O b s e r v e r . 10 ( 2 ) : 2 2 1 - 2 2 7 .

Vol. 16. No. 2 December 2007 © Centre for Indonesian Accounting and Management Research

Postgraduate Program. Brawijaya University

86 A C r is is o r C r itic a l D e v e lo p m e n t

Ministry of Finance, 2007: Directorate General of Budget and Fiscal Balance, www.diapk.depkeu.go.id

Musgrave, Richard A., 1959: The Theory of Public Finance, New York: McGraw . Hill.

Musgrave, Richard A., 1961: “Approaches to a Fiscal Theory of Political Federalism.”

Sources, and Utilization. Princeton: NJ: Princeton University.

Nurrochmat, Dodik, 2004: The Impact of Regional Autonomy on Political Dynamics, Socio - Economics and Forest Degradation, Case of Jambi Indonesia, Dissertation (Unpublished)

O a k e r s o n , J . R o n a l d , 1 9 9 2 : A n a l y z i n g t h e c o m m o n s : a F r a m e w o r k , in B r m l e y (ed.) 1992.

Oates, Wallace E., 1977: The Political Economy of Fiscal Federalism. Lexington, Massachusetts: Lexington Books.

Oates, Wallace E., 1993: “Fiscal Decentralization and Economic Development.”

N a tio n a l Tax J o u rn a l.

46 (2): 237-243.

Oates, Wallace E.,

an Dilemmas of Decentralization’ by Rudolf Hommes.” The World Bank Research Observer: 323-325.

Prud’honime, Remy. 1995: “The Dangers of Decentralization.” The World Bank R e s e a r c h O b s e r v e r . 10 ( 2 ) : 2 0 1 - 2 2 0

Ray, David, 2003: Decentralization, Regulatory Reform and the Business Climate Summary

PEG-USAID conference on “Decentralization,

Reform and

the

Business Climate,”

B o r a b u d u r H o t e l , J a k a r t a , A u g u s t 12, 2 0 0 3

Vol. 16, No. 2 December 2007 © Centre for Indonesian Accounting and Management Research

Postgraduate Program, Brawijaya University

The In te rn a tio n a l J o u rn a l o f A cco u n tin g a n d B u sin ess S o c ie ty

Rodden, Jonathan, 2001: And the Last Shall be First: Federalism and Fiscal Outcomes

Germany. http://web.mit.edu/irodden/www/materials/firstlast.pdf

R e ic h a r d , C h r is t o p h , 2 0 0 3 : L o c a l P u b l i c M a n a g e m e n t R e f o r m in G e r m a n y , P u b lic A d m in istra tio n Vol 81., N o 2, Blackwell Publishing Ltd, Oxford,

R e ic h a r d , C h r is to p h a n d M . R o b b e r , 1 9 9 3 : Was kommt nach der Enheit? Die o f f e n t l i c h e V e r w a l t u n g in d e r E h e m a l i g e n D D R z w i s c h e n B l a u p a u s e u n d R e f o r m m in G . J . G l a e |3 n e r ( E d . ) : D e r l a n g e W e g z u r E i n h e i t , B e r l i n :

Dietz

R u k m a n t a r a , A r ie , 2 0 0 6 : ‘State Budget Against the Constitution’, J a k a rta P ost

14 January 2006

S c h r e in e r , K la u s 2000:

Dezentralisierung in

I n d o n e s i e n . K o n i g s w e g o d e r S a c k g a s s e ? , I n : Z i e g e n h a i n , P a t r i c k ( H g .) : P o l i t i s c h e r W a n d e l in I n d o n e s i e n 1 9 9 5 - 2 0 0 0 , f u r d i e S u d o s t a s i e n - Informationsstelle, Essen

Seibel,

W o lf g a n g , 2 0 0 1 :

A d m i n i s t r a t i v e R e f o r m s , in : K o n i g , K l a u s / S i e d e n t o p f ,

H e i n r i c h ( e d s . ) , P u b l i c A d m i n i s t r a t i o n in G e r m a n y , B a d e n - B a d e n : Nomos, pp. 73- 84.

S M E R U , 2 0 0 1 : T h e B u d g e t A l l o c a t i o n a n d I ts I m p l i c a t i o n s f o r t h e B u s i n e s s Environment. A Paper Prepared for The Third EUROSEAS Conference P a n e l o n D e c e n t r a l i z a t i o n a n d D e m o c r a t i z a t i o n in S o u t h e a s t A s i a .

London, September 2001. www.smeru.or.id

Business Climate, Three

Kabupaten Case Studies of Wes Java, June, www.smeru.or.id

S M E R U , 2 0 0 6 : U n l e a s h i n g t h e P o t e n t i a l f o r P o v e r t y R e d u c t i o n in I n d o n e s i a , papers presented on Promoting Growth and Ending Poverty ASIA 2015 Conference, www.smeru.or.id

Vol. 16, No. 2 December 2007 © Centre for Indonesian Accounting and Management Research

Postgraduate Program, Brawijaya University

88 A C r i s is o r C r itic a l D e v e lo p m e n t

S p a h n , P . B e r n d , 2 0 0 1 : M a i n t a i n i n g F i s c a l E q u i l i b r i u m in a F e d e r a t i o n : G e r m a n y , http://www.desequilibreriscal.gouv.qc.ca/en/pdf/spahn.pdf

Syah, Anwar, 1997: Fiscal Federalism and Macroeconomic Governance:For Better

Worse? http://lnwebl8.worldbank.org/ESSD/sdvext.nsf/09ByDocName/FiscalFe deralismandMacroeconimicGovernanceForBetterorForWorse/$FILE/208 -Fiscal Federalism and Macroeconomic Governance.pdf

The Promise. http://www.fiscalreform.net/librarv/pdfs/fiscal decentralization progress problems and promise-shah.pdf

Tanzi, Vito. 1995: “Fiscal Federalism and Decentralization: A Review of Some Efficiency and Macroeconomic Aspects.” The World Bank Research Observer. 295-316.

Thone, M. dan Jacobs, C., 2001: L a n d e r f i n a n z a u s g l e i c h in d e u t s c h l a n d - Analyse und umsetzungsorientierte Reformmodelle. Berlin: Duncker & Humboldt.

Tiebout, Charles M., 1956: “A Pure Theory of Local Expenditures,”

Journal of P o litic a l E conom y.

UNDP, 1997: Governance for Sustainable Human Development. New York: M a n a g e m e n t D e v e l o p m e n t a n d G o v e r n a n c e D i v i s i o n , ‘U n i t e d N a t i o n s Development Programme.

U n i t e d N a t i o n s , 1 9 9 6 : R e p o r t o f th e U n i t e d N a t i o n s G l o b a l F o r u m o n I n n o v a t i v e P o l i c i e s a n d P r a c t i c e s in L o c a l G o v e r n a n c e . G o t h e n b u r g , S w e d e n : United Nations and Swedish International Services.

U s m a n , S h a i k h u , 2 0 0 1 : “ I n d o n e s i a ’ s D e c e n t r a l i z a t i o n P o l i c y : I n it ia l E x p e r i e n c e s and Emerging Problems.”A paper prepared for The Third LUROSEAS

Vol. 16, No. 2 December 2007 © Centre for Indonesian Accounting and Management Research

Postgraduate Program, Brawijaya University

The In t ernational J o u rn a l o f A cco u n tin g a n d B u sin ess S o ciety

C o n f e r e n c e P a n e l o n D e c e n t r a l i z a t i o n a n d D e m o c r a t i z a t i o n in S o u t h E a s t Asia. London, September 2001. SMERU Working Paper. (Retrieved

from www.smeru.or.id/report/workpaper/regautofieldexpchall/regautofieldexp

I n s t i t u t e / T h e 4 th I n d o n e s ia n R e g i o n a l S c i e n c e A s s o c i a t i o n I n t e r n a t i o n a l Conference:

“ D e c e n tr a liz a tio n ,

Natural

Resources, and Regional

V o l b r a c h t , R e n a t e 2 0 0 5 : K o n f l i k t r e i c h e D e z e n t r a l i s i e r u n g s p o l i t i k in W e s t - Sulawesi

o d e r : S in d

Flachenbrande

vermeidbar?, In : Indonesien

I n f o r m a t i o n J g . 14, N r. 1 , S . 2 4 - 3 1 , B e r l i n

W e r n e r , J a n , 2 0 0 3 : T h e G e rm a n F i s c a l F e d e r a l i s m : in a s t a t e o f F l u x , W o r l d B a n k

paper. Http://wwwl.worklbank.org/wbiep/decentralization/ecalib/Werner.pdf

W e s t e r g a a r d , K . 2 0 0 2 . D e c e n tr a l is a tio n in B a n g l a d e s h : L o c a l G o v e r n m e n t a n d NGOs,

from http://www.vale.edu/ycias/events/decentralization/

Available

Wollmann, Hellmut., 1997: Modernization of the public sector and public

a d m i n i s t r a t i o n in th e F e d e r a l R e p u b l i c o f G e r m a n y , in M . M u r a m a t s o a n d

F . N A s c h o l d (e d s.), s t a t e a n d a d m i n i s t r a t i o n in J a p a n a n d G e r m a n y , Berlin:deGruyter.

Wollmann, Helmut, 2002: German local government under the impact of NPM modernization and new direct democratic citizen rights, Paper prepared for the International Conference on Reforming local government:

Closing the gap between democracy and efficiency to be held at the University Stuttgart on September 26-27, 2002

Vol. 16, No. 2 December 2007 © Centre for Indonesian Accounting and Management Research Postgraduate Program, Braw ijaya University

90 A C r i s is o r C r i ti c a l D e v e l o p m e n t ...

World Bank, 1999: India 1998 Macroeconomic Update. Washington DC: World Bank Country

World Bank, 2006:

Expenditure Analysis - Spending For Reconstruction and Poverty Reduction, The World Bank Office Jakarta, http://www.worldbank.org/id

Aceh

Public

Vol. 16, No. 2 December 2007 © Centre for Indonesian Accounting and Management Research Postgraduate Program, Brawijaya University

The International J o u rn a l o f A c c o u n tin g a n d B u sin ess S o c ie ty

Acronyms, Abbreviations, and Non-English Terms

Daerah, Regional APBD Government Budget

APBN Anggaran dan Pendapatan Belanja Negara, State Budget APK

A n g k a P a r tis ip a s i K a s a r , G r o s s P a r t i c i p a t i o n R a t e APM

A n g k a P a r tis ip a s i M u t l a k , N e t t P a r t i c i p a t i o n R a t e Bappenas

Badan Perencanaan Pembangunan Nasional Bappeprop

B a d a n P e r e n c a n a a n P e m b a n g u n a n P r o p in s i

B i a y a P e r o le h a n H a k a t a s T a n a h d a n B a n g u n a n , L a n d a n d BPHTB Building Transfer Fee

BPK

B a d a n P e m e r ik s a K e u a n g a n , N a t i o n a l A u d i t i n g A g e n c y Badan

Reconstruction and BRR Rehabilitation Agency

R e k o n s tr u k s i d a n

Rehabilitasi,

Bupati K e p a l a D a e ra h K a b u p a t e n , H e a d o f D i s t r i c t DAK

Dana Alokaa Khusus, Specific Allocation Grants

DAU

D a n a A lo k a s i U m u m , G e n e r a l A l l o c a t i o n G r a n t s

D e w a n P e r w a k ila n D a e r a h , P a r l i a m e n t m e m b e r o f R e g i o n a l DPD representatives

D e w a n P e r tim b a n g a n O t o n o m i D a e r a h , Regional Autonomy DPOD Consideration Assembly

H u m a n D e v e lo p m e n t I n d e x , I n d e k s P e m b a n g u n a n M a n u s i a IHPH

I jin H a k P e n g e lo la a n H u t a n , L a n d R e n t in F o r e s t r y Kabupaten

District Kecamatan

Sub-district Kelurahan

V i l l a g e s in U rb a n a r e a s K o ta

Municipality LNG

L i q u i d N a tu ra l G a s

for Indonesian Accounting and Management Research Postgraduate Program, Brawijaya University

92 A C r i s is o r C r i ti c a l D e v e lo p m e n t

MandE Monitoring and Evaluation MoF

Ministry of Finance - Departemen Keuangan MoHA

Ministry of Home Affair, Departemen Dalam Negeri NGO

Non Governmental Organization OECD

Organization for Economic Co-Operation and Development PAD

Pendapatan Asli Daerah, Local Own Revenue PBB

Pajak Bumi dan Bangunan, Land and Building Tax Perda

Peraturan Daerah, Local Regulation PP

Peraturan Pemerintah, Government Regulation

PPh - Perorangan

Pajak Penghasilan, (Personal) Income Tax

RKPD Rencana Kerja Pembangunan Daerah, Annual Work Plan Regional Development

UNDP United Nations Development Programme VAT

Value Added Tax, Pajak Pertambahan Nilai (PPN)

Postgraduate Program, Brawijaya University

The crucial role played by the easting cultural context