This research analyzes trends of APBD Kota Tangerang and financial performance of Pemerintah Kota Tangerang. This research used descriptive and qualitative method where 19922008 was observed. 1992-1999 is assumed that the year is before autonomy implementation and the year of 2001-2008 is after autonomy implementation policy. Time of research is December 2010-April 2011. The results showed that financial performance of Pemerintah Kota Tangerang is lower compared before autonomy implementation. The average of it is 1.17%. Differently, the index during autonomy policy raised 0.67%. The result of this research becomes the indication that Pemerintah Kota Tangerang has not yet fully independent in financial management as an effort of economic improvements.
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