The implementation of decentralization in Indonesia which has been running for ten years after the reforms have become interesting and an important momentum for reflection and evaluation of various polemics and problems that arise. The achievements of each region vary greatly in responding to the policy.

This study supports analyzing health decentralization from factors: authority, regional resources, and access. The research method used is a qualitative method using phenomenology.

The results of the study show how the implementation of health decentralization in Tasikmalaya Regency is as follows: Low regional capacity characterized by small Regional Original Income (PAD); Does not spur regional innovation and creativity in elaborating regional potential; Dependence on priority centers in the budget; and not yet achieved independence.
Suggestions from the results of this study are the need for: meeting the minimum health sector budget, fulfilling the approval of health workers from various types of workforce, both quality and satisfaction, fulfillment of facilities and infrastructure in public health centers and public hospitals, equitable distribution and access to needed services. The findings in this study are factors of "political will" and decentralization of health. The findings in this study are beyond the three factors studied that the "political will" factor and institutional capacity also determine the success of implementing decentralization of health.