Abstract
This study aims to determine The Effect of Regional Taxes Revenue towards Local Own-source Revenue in Medan City, to determine The Effect of Regional Retributions Revenue towards Local Own-source Revenue in Medan city, and to determine The Effect of Regional Taxes Revenue and Regional Retributions towards Local Own-source Revenue in Medan city. The research methodology used is quantitative descriptive method. The type of data used in this research is quantitative data. The data source is in the form of secondary data obtained from the Medan City Regional Taxes and Retributions Management Agency and the Medan City Regional Financial and Asser Management Agency. The result shows that regional taxes and regional distributions partially had a positive effect towards Local Own-Source Revenue. Regional taxes and regional distributions simultaneously had a positive effect towards Local Own-Source Revenue. Local Own-Source Revenue can be explained by regional taxes and Regional Distribution and also can be explained by other variables which was not examined in this research.
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