Abstract
Abstract The responsibility of regional heads to the Regional house People's Representative Council is one of the crucial issues in the administration of regional government which has philosophical, juridical, sociological and theoretical problems. This research aims firstly, to discover the nature of regional heads' accountability to the Regional People's Representative Council in the administration of regional government, secondly, to discover the form of regional heads' accountability in the administration of regional government, thirdly, to find the ideal concept of regional head accountability in the administration of regional government. The method used in this research is a normative legal research method with a statutory regulation approach, a historical approach and a case approach. The research results found that, first, philosophically the nature of the relationship between regional heads and regional government administration aims to create a harmonious relationship based on the principles of equality, partnership and balance between two institutions with the ultimate goal being to implement regional autonomy and assistance tasks for regional development. Second, the form of accountability of regional heads in the administration of regional government is vertical accountability to the central government, horizontal accountability to the DPRD in the form of LKPJ and accountability for implementing the APBD, accountability to the community, and legal accountability. Third, a new concept of the relationship between regional heads' responsibility to the council. Representatives of regional people in the administration of regional government, namely the concept of a comprehensive corrective-evaluative accountability relationship.