ABSTRACT The Act No. 23 of 2003 on National Education System endorsed as the improvement of Act No. 2 of 1989 on National Education System in an effort to make the education system in accordance with the national education goals today and in the future. With the system of democratic governance by applying the principles of decentralization and the granting of autonomy to the local government will certainly have implications for education services including on basic education. Primary education is now both in quantity and quality has not run optimally, it is certainly strongly influenced by the readiness and ability of local government to provide basic educational services. In the Act National Education System and Government Regulation, especially the Government Regulation No. 17 of 2010 on the Management and Providing of Education and PP 66 of 2010 regarding the amendment of Regulation No. 17 of 2010 on the Management and Providing of Education, has set principles - principles of providing education that recognizes their autonomy and decentralization provision of basic education. The purpose of this study was to determine the depth anybody actor is given the mandate, the role and the kind of actor, as well as how the principles of decentralization and autonomy of basic education through legislation to accommodate the issue of decentralization and autonomy of basic education. The Act National Education System of 2003 and Government Regulation No.17 of 2010 and PP 66 of 2010, various legislation such as a legal standing that includes a variety of policy setting and implementation of national education systems so that researchers consider it necessary to conduct a content analysis of the legislation, using qualitative content analysis method (qualitative content analysis). Research findings show that the provision of basic education implemented with the principles of decentralization and autonomy, but which became the record is associated with the provision of basic education of local governments and communities have been recognized, but the government is still half-hearted to recognize it, it has implications for the division of affairs and authority by local governments are limited.In addition, various aspects of the decentralization of education that includes learning system, personnel management, planning and structure and resources set out in the legislation need to add the notion that contains the value of efficient and effective providing of education. Then autonomy provision of basic education need to formulate policies that can foster an environment micro education by implementing utilization strategies along with educational resources at the micro level. Keywords: good governance, decentralization, autonomy, and content analys