Balance fund of the Central Government to Local Government consists of revenue-sharing, block grants, and special allocation funds to reduce the vertical gap between central and local governments. This was conveyed by the expert from the Government, Robert A. Simanjuntak, in the Plenary Session of the Constitutional Court (MK) in the case number with the agenda 44/PUU-IX/2011 Hearing Testimony of Witness / Expert of the Government, on Tuesday (4 / 10). 

The petitioners in the case, namely Zulkifli Muhadli, Hein Nomotomo, Abdul Muis, Anwar Hafid, and Willy M. Joseph argued that Article 160 paragraph (2) letter c Act No. 32/2004 regarding Regional Government, Article 11 Paragraph (2) letter c Act No. 33/2004 on Central and Regional Financial Balance. Then, Article 31C Paragraph (1) Act no. 36/2008 on Fourth Amendment Act 7/1983 regarding Income Tax against the 1945 Constitution, particularly Article 18A Paragraph (1) and Article 33 Paragraph (4) of the 1945 Constitution 

Robert further said that the emergence of a variety of consequences mastered the sources of state revenue potential by the Central government to resolve the imbalance caused to the horizontal or inter-regional disparities. "Therefore, the third component of balance funds may be regarded as a single entity that complements each other," said Robert. 

For nearly 11 years, said Robert, the implementation of decentralization in Indonesia, the General Allocation Fund (DAU) has always been a dominant component in the fund balance which is about 2 / 3%, although there is a tendency to decline portion. The revenue-sharing is around 25% -28%. "And, the rest is a special allocation fund, although relatively small in number but tend to increase," he said. 

Robert also said that on the terms of the mandate of the 1945 Constitution, Homeland divided into provinces, districts / cities, and each region has its own government. In the context of a unitary state, the National Government was formed prior to regional government was formed. "Thus, government affairs organized by the Central Government, Provincial and Regency / City. Each government has its own government but the final responsibilities in these matters remain on the Central Government, "he explained. 

Robert also said that in Paragraph 2 of Article 18A of the 1945 Constitution has mandated that financial relations, public services, utilization of natural resources and other resources between central and local government organized and carried out fairly and equitably under the law. 

Based on the above legal considerations, according to Robert, arrangements between the Central Government financial relations and regional government cover in granting authority for taxation and levies. The distribution of financial resources was appropriate and in line with the division of affairs, and procedures for the center, as well as regional financial arrangements government principle. "The granting of this authority, in accordance with the responsibilities of government affairs," he said. 

Experts from the Government while the second, Mardiasmo said that in Paragraph 2 of Article 18A of the 1945 Constitution, explicitly stated clearly and plainly what is shared, and how much amount should be divided, and how to share it. According to him, an expert has said that justice will be paid if in the formulation of the distribution or collection include elements clearly linked to understanding the division, and the events that refer to a criterion or indicator formulas. 

Mardiasmo also said that the financial relationship of the Central Government shall be in accordance with Local Government. In because, he said, experts are divided in two opinions. "First seen in terms of political, local government’s role is to embody the aspirations and identity of local communities. And secondly, in terms of economy, the Regional Government is a very useful service institution to the region, "he explained. (Shohibul Umam / mh/Yazid.tr)