The Effectiveness of the Management of the Local Tax Revenue of the Government of Surabaya City

The focus of the study was the effectiveness of Local Tax Revenue of Surabaya City which could influence the original local revenue. The result indicated that the average of the regional tax revenue contribution towards the original local revenue was more than ? of income of the original local revenue. The realization of the Regional Tax increased every year and in the last 4 years, from 2008 to 2012, the Regional Tax was achieved its effectiveness. However, some ineffective taxes in street lighting and land and buildings need to be improved. The most potential of the annual Local Tax Revenue of Surabaya City, which is used to build the city, are the taxes of street lighting and BPHTB.