Abstract:

The aim of this study was to understand and analyze the significance of the influence of The Fiscal Decentralization and Papua Special Autonomy against Direct expenditure of district / city governments in Papua.  Results of analysis and hypothesis testing, concluding that the Fiscal Decentralization effects, fiscal decentralization is intended to finance the implementation of the tasks of government, public services and regional development. In the structure regionl expenditure, the direct budget includes (1) personnel expenditure (temporary honor); (2) goods and services expenditures; and (3) capital expenditure. Thus, large-small fiscal decentralization will directly influence significantly to direct expenditure of district / city governments. The influence of fiscal decentralization of funds from the central government to direct expenditure of district / city significantly, on the one hand implies that fiscal decentralization policy tends to improve further fiscal dependence on government expenditure of district / city towards decentralization of central funds.