Sharing Revenue of Oil and Gas Industry between Center and Local Government from Legal Perspective

This research discusses about sharing revenue of oil and gas industry between center and local government from legal perspective. This research is a normative juridical using statute approach and case approach. Data collection conducted by literary study and document study, observation, and interview. Analysis is conducted qualitatively to obtain proper conclusion from the observed problem. This research found that Law. 25/ 1999, and Article 14 paragraph 4 (e) of Law no. 33 2004 which is set the division of state revenues of Oil and Gas can not implemented easily in many local goverment, but also considering local government condition as area which is producing oil and gas and their financial balance with other area. Keywords: oil and gas, sharing revenue, Indonesia, local governmen