| Summary: | This research aims to evaluate the fiscal imbalance among countryside on funds transfer between special allocation of countryside fund (DAKD) years 2004-2006, the allocation fund countryside (ADD) transfer in 2007-2010 and to examine the differences of significance disparity between both of kind funds transfer to countryside government in Sleman Regency.
Data which used in this research is secondary data coming from The Statistical Official Center (BPS) Sleman, The Official Planning and Development Regency Area (Bappeda), The Official of Citizen and Civil Note, Agency of Law and Agency Governance Countryside in Sleman Regency. Analyzer which used in this research there is 3 kinds of, there are DAKD formula according to The Rule of Sleman Regent number 23/Kep.KDH/2004 about Special Allocation of Countryside Fund, and ADD formula according to The Rule of Sleman Regent number 23/Per.Bup./2006. While to calculate fiscal imbalance among countryside used Index of Williamson.
Research result indicate that the fiscal imbalance horizontal among countryside on the transfer of special allocation of countryside fund (DAKD) years 2004-2006 make an average Williamson index value of 0.817. Fund transfer of special allocation of countryside fund can make lower Williamson Index amounting to 0.220 from 1.037. Horizontal fiscal imbalance among countryside of allocation fund countryside (ADD) in 2007-2010 make an average index value for Williamson 0.577, down 0.460 from 1.037. Fiscal imbalances horizontal among countryside of allocation fund countryside (ADD) years 2007-2010 yielded an average of index values Williamson lower (Williamson index = 0.577) compared with horizontal fiscal imbalance between special allocation of countryside fund (DAKD) years 2004-2006 (Index Williamson = 0.817).
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