EVALUASI KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KOTA SURABAYA

Department of Revenue and Financial Management (EPF) in Surabaya city as SKPD who manage local finance should be assessed the effectiveness and efficiency og its performance in managing finances and reach all of the targets in maximizing revenue. And to determine the performance along with the obstacles faced by the government then needs to be evaluated. The results of the evaluation have shown that the performance of revenue budgeting and buying area Surabaya city is very good. Beside that, there are several obstacles that occur in optimizing the performance of APBD that the government’s efforts in fulfilling is less than the maximum and low awareness of the society to pay tax. Keyword: Performance Evaluation, Revenue Budget And Expenditure