THE LOCAL ORIGINAL REVENUE ANALYSIS OF EAST KALIMANTAN PROVINCE, INDONESIAN

Target Acceptance Local Original Revenue, East Kalimantan Province (Revenue Office of East Kalimantan, 2014) showed an increase in revenue realization during 2009 through 2013 was 112.83%. It requires effort and work to increase the potential revenue from Local Original Revenue. This study to measure the effectiveness and contribution acceptance of Local Original revenue in East Kalimantan in 2009 until 2013. Measurements using effectiveness ratio and contribution ratio performed on the elements of Local Original Revenue (Act No. 32 of 2004) consists of local taxes, local retribution, profit company owned by local, regional wealth management results, and other Local Original Revenue receipt. The results showed that realization of acceptance Local Original Revenue, East Kalimantan Province was appropriate even exceed the targets set by the achievement of 113.69% (Effectiveness Ratio) to receipt sourced from local taxes, local retribution, results wealth of management that separated areas, and other legitimate local revenues during the year 2009 until 2013. Local Original Revenue realization highly effective through other revenues legitimate local revenues (118.18%). The reception area is dominated / greatest sourced from local taxes contributed 78.56% (ratio Contributions) of the overall receipt the Local Original Revenue. The results of the study concluded that the receipt of Local Original Revenue in accordance with the criteria of effectiveness ratio. It is ratio very efficient. Local tax contribution was excellent of 78.56% (ratio Contributions) to the total revenue receipt of East Kalimantan province during 2009 until 2013.