This paper discusses the local chief executive's (LCE) political accountability in the Local Government Acts (LGAs). Using historical and theoretical approaches, this article examines the influence of the political interests of the regimes on the changes of provisions on LCE's political accountability in the LGAs from 1945 to date. The LCE was accountable to the local council (DPRD) from 1945-1958 and 1999-2004; and to the central government from 1959-1998. While since 2004, the LCEs are only had to report-but not be accountable-to the Central Government, local council and the local community. Two important academic questions arise when dealing with this phenomenon. First, to what extent are the political interests of the democratic and authoritarian regimes shaped the changes of provisions on LCE political accountability in the LGAs? Second, how do the provisions conform to the accountability principles …