“…Indonesia, 2020) Reforms in Indonesia, now has entered a new phase of decentralization, two basic elements in the new policy include broader regional autonomy and fiscal decentralization (Firman, 2003;Nyoto, Fadzil, 2011). One of the challenges of the decentralized system is ensuring cooperation and intergovernmental issues such as: Intergovernmental Relations (Vinceet et al, 2015;Albert, 2014;Abrucio, Vargas, 2015;Gabriele, Tediosi, 2014;Masaki, 2018), Multi-Level Governance (Gario, 1995;Glaser, Ferrol-Schulte, 2012;Gabriele, Tediosi, 2014;Andrew et al 2015), and Center-Local Relations (Nyoto, Fadzil, 2011;FL Abrucio, EJ Grin, 2015), and Regional Government Cooperation (Tjahjanulin, Domai, 2000;Firman, 2009;Wahyudi, Andi and Sari, 2011;Putranto, 2013;Muhaidin, 2015;Pauhofova et al, 2018;Prameswari et al, 2013;Warsono, 2013;Harsanto et al, 2015;Kubak et al, 2018;Adhikari, 2015;Ruano and Profiroiu, 2016;Uns, Astriyani, 2017;Ciobanu et al, 2019).…”