Irawati Pengarang Syahrul Reza Pengarang

Efforts to prevent opportunities for corruption can rationally be carried out and constitute a preventive effort by implementing e-government which utilizes online-based computerized technology. An integrated system is needed so that e-government implementation can be directly connected from each region to the center. This is necessary in reviewing the development of regional capacities in managing their regions, the condition of their fiscal decentralization management capabilities and reducing corruption related to regional finances. The Central Government makes it easier to balance regional welfare in this case the distribution of the General Allocation Fund (DAU). There needs to be a central policy that provides awards, so that regions that are already independent, regional heads are proud to pay their own employees, without expecting general allocation funds from the central government. Fiscal effectiveness or fiscal decentralization can be realized if the government implements integration that promotes welfare. By increasing the Human Development Index (HDI) and maintaining market prices so that there is no monopoly that hinders public consumption. The consideration is that the high level of human development or showing the development of developing regions will automatically increase tax revenue. Research suggests that the government needs to make policies that are conducive to tax effectiveness.