<![CDATA[The study aims to evaluate the level of effectivity of the revenue of local taxes and retributions and their contribution for over local own-source revenue over the period of 2011-2015. Using quantitative descriptive method, the research applies documentation technique in collecting data through budget realization statements of districts/cities in Aceh Province. The results show that (1) the revenue of local taxes over period 2011-2015 categorized as very effective. (2) the revenue of local retributions over the year 2011-2015 categorized as less effective. (3) the revenue of local taxes contibute to local own-source revenue over the fiscal year 2011-2015 are projected in medium level. (4) the revenue of local retributions contibute to local own-source revenue over the year 2011-2015 are projected in medium level. (5) revenue of local taxes and retributions and their contribution toward the local own-source revenue are not significantly increase.]]>
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