Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Pad) Di Kabupaten Sidoarjo

Regional of embodiments development and regional financial governance, Law No. 28 of 2009 on Local Taxes and Levies are one source of local revenue. This study determine the contribution of local tax and local retribution to the local ownsource revenue in Sidoarjo regency and efforts which have been done by Department of Revenue Management Finance and Assets Sidoarjo Regency. Qualitative research method is used as the research method and the data collection method id performed by conducting literary study and field study is documentation. Based on the result of research it has been found that from 2011 to 2015 the local tax and local retribution contributed greatly to the local own-source revenue. The local taxes contributes substantially to local own-source revenue with an avarege percentage of 56.47%. The local retribution gives small contribution to local own-source revenue with an average percentage of 11.48%. Keywords: Local Tax, Local Retribution, Local Own-Source Revenu