The enforcement of Law No. 22 Year 1999 on the Regional Autonomy Administration, which later was substituted by Law No. 32 Year 2004 regarding regional Administration , that had brought about different new paradigm in establishing the autonomy, has basically changed the practices of running the local government. One of them concerns the positions, duties, function and the authority of Sub-district Head. The change will both directly and indirectly change the structure of organization, its funding, staffing, meeting its logistic requirements and accountability.The change began with its definition about the "Sub-district" itself. In Law No. 5 Year 1974 about Pokok-Pokok Pemerintahan di Daerah (Governance Principles), Sub-district is an administrative Territory in the cause of de-concentration, namely within the circle of the. government bureaucracy locally executing public service_ While in Law No. 32 Year 2004 regarding Regional Government, Sub-district is an operational territory as a part of the municipality. This corresponds to what mentioned in Chapter 120, Article (2) regarding as follows: The municipality level consists of the local secretariat, regional agency, local technical bodies, sub-district and village. On its position, it is indirectly obliged to execute the authority of the municipal. This is found in chapter 126 article (2) Law No. 32 year 2004 regarding Regional administration, declaring that : The head of the sub-district in carrying out his/her duty receives the authority delegation from the mayor to handle the locallautonomy matters.Specifically for Tangerang municipality government, the decree of the mayor No. 02 year 2003 regarding the delegation of done of the municipality administration to the head sub-district across Tangerang territory was issued. There are some sectors out of 10 areas of authority that have been delegated to the sub-district head, among others : Transportation, general works, land matters, population affairs, trading, industry and cooperation, social matters, peace and order, licensing, tax and retribution, and secretarial matters. Two years' time has lapsed since its issuance, but the implementation of this authority delegation to the sub-district has not been optimally exercised.Starting from the curiosity for the actual reasons for the situation, a study has been made. The study used the qualitative method by accumulating the data through direct interview to relevant official, literature study and secondary data.The result shows that the delayed implementation of this authority delegation from the municipality administration to the head sub-district is caused by technical matters as to how it should be carried out. This is due to the decree of the mayor of Tangerang regarding the authority delegation has not been followed with required direction for its implementation and method which in the field has caused uncertainly as to how to do it. Besides, there are still other factors that also has caused the Tangerang mayor decree has not been implemented optimally, among others : human resources problem, financing aspects, requisite needs which have not been fully provided by the city administration. This means no other that the decree issues, has not been sufficiently supported by the above mentioned three factors. Coordination aspect has also become an additional cause for the delay of such implementation. The sub-district administration and Agency could not easily construct the required coordination, there's no coordination mechanism: The Tangerang Mayor's Decree No. 2 year 2003, could not sufficiently be made basic of coordination between the district held and the related body. The organization structure aspect has made it difficult to implement the authority. The existing structure within the sub-district administration is not compatible with the amount of sectors delegated, and the delegation aspect itself has caused the delay of the implementation. This due to existing doubt or reluctance of the related agency to voluntarily delegate some of the authority as have been regulated in Tangerang Mayor decree No. 2 year 2003.Some implication of this study is that it is necessary to create operational and technical directions for the Tangerang Mayor's decree No. 2 year 2003, that in the field, practice can be made easier if the sub-district be provided with the actual authority, like certain permits, that the sub-district administration service may become miniature of in its territory. This is all mainly done in the framework of providing better public service. It's undoubtedly, support of human resources, sufficient financial back up, requisite/perquisite availability is indispensable to help implement the message contained in the city major mentioned above. It's also of necessity to reconstruct the sub-district organization to make it more optimal in its status, especially in existing its main obligation and function.