Penelitian ini membahas mengenai pemanfaatan Dana Alokasi Khusus Bidang Infrastruktur Subbidang Jalan Kabupaten Tangerang Tahun Anggaran 2013 yang berorientasi kepada konteks Results Based Management (RBM) dan kriteria perancangan dana transfer terkait dengan pemanfaatannya. Teori yang digunakan dalam penelitian ini adalah Desentralisasi Fiskal, dan Transfer Fiskal Antar Tingkat Pemerintahan, Results Based Management dan Project Cycle Management. Penelitian ini menggunakan pendekatan post postivist dengan metode pengumpulan data melalui wawancara mendalam, studi literatur/dokumen dan survei lapangan. Hasil penelitian menunjukkan bahwa pemanfaatan DAK bidang infastruktur subbidang jalan tahun anggaran 2013, dari sisi planning, implementing a project, monitoring, dan evaluating sesuai dengan konteks RBM dan PCM, namun yang menjadi hambatan dalam pelaksanaan pemanfaatan DAK terkait di wilayah Kabupaten Tangerang adalah regulasi, hubungan antar stakeholders, kapasitas internal kelembagaan dan sumber daya manusia.

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This research discusses about the effectiveness of specific purpose grant which is allocated by central government for regional government to fulfill national priority development on regional government, specific at road infrastructure sector in Kabupaten Tangerang fiscal year of 2013. Researcher uses Fiscal Decentralization Theory, Intergovernmental Fiscal Transfer, Results Based Management, and Project Cycle Management. Use post-positvist paradigm, in-depth interview, and field research methods are used by reasearcher to analyse main problem. This research also consider the RBM context (planning, monitoring, and evaluating) and PCM context (implementing a project) to determine the results of this research. Research has shown that management of specific purpose grant, sector of roads infrastructure in Kabupaten Tangerang, Fiscal Year of 2013 has supported RBM and PCM context, but there are some factors affecting the problem of budget management, such as regulations, stakeholders relations, internal institution capacities, and human resources.