The implementation of government decentralization in Indonesia is facing regulatory problems for autonomous regions’ financing sources. Therefore, attention to regional finance is increasingly needed given that autonomous regions are required to carry out various central government interests in addition to their affairs. This leads to a split of power over financing development policy by the regional government. However, this does not mean that the local government’s financial needs must be free from the central government’s intervention. This study briefly compares financing regional autonomy in Indonesia, France, Germany and Thailand. The results show that the distribution of financial resources between the central government and regional governments is inconsistent with Article 18A section 2 of Law No.1/2022. The results also show that the provisions of various sources of taxation and levy have not met the financial needs of regions in Indonesia. Financial balance in the form of Natural Resources Production Sharing Fund from various natural resources owned by regions that only share unrenewable resources such as mining excavated materials remains unequally distributed between regions that have natural resources.

The focus of this research is the task of assistance from the government in improving agriculture in the region and analyzing the obstacles that occur. However, there has been a decrease in the number of assistance tasks given by the central government to the local government of Rokan Hulu, Riau Province, Indonesia in 2022. This study aims to evaluate and find out the obstacles to the implementation of assistance tasks in Rokan Hulu Regency in 2022. This study uses a qualitative method with an exploratory type and is analyzed using Nvivo 12 Plus software. The results of this study show that the Rokan Hulu regional government only gets one implementation of assistance tasks, namely from the Ministry of Agriculture through the Director General of Infrastructure and the Director General of Food Crops whose performance achievements have been maximized. The findings in this study are that in its implementation there are obstacles, one of which is the relatively short period of implementation of assistance tasks, making it difficult to implement assistance tasks by regional apparatus organizations as recipients of assistance tasks. The conclusion in this study is that the implementation of assistance tasks there is one assistance task received from the Ministry of Finance whose implementation in the region is carried out by the Food Crops and Horticulture Service. This research contributes to the government of Rokan Hulu, Indonesia, namely as a basis for policymaking, especially in the use of the budget for assistance tasks.