Peran Pendapatan Asli Daerah Dalam Menunjang Desentralisasi Fiskal Dan Pembangunan Daerah (Studi Pada Dinas Pendapatan Kota Batu)

: Supporting Local Revenue in Fiscal Decentralization and Regional Development . In the framework of the implementation of regional autonomy in accordance with UU No.32 Tahun 2004 on local government . Local governments are required to be able to organize and manage his own household Sweeping based regulations and develop and increase revenue . This study aims to determine , describe and analyze the role of local revenues to support fiscal decentralization and regional development . By using this type of qualitative research method with a descriptive approach . The analytical method used is through an interactive method of Miles and Huberman . It can be concluded that the local revenue Batu City still has a low degree of fiscal decentralization , the high degree of dependence on the central government means that there is a low contribution to the financing of development in the Batu City , especially in the construction of road infrastructure , irrigation and network