Regional Development Environment: Implementation, Realization & Contribution of Revenue in Pematangsiantar

The objective of this study was to analyze the local financial capacity of Pematangsiantar in the course of duty governance, development and community development, the contribution and growth of local taxes, the effectiveness of financial management, the projections and trends of the Local Revenue sources, Admission Local Revenue, and the prospect of Regional Income of Pematangsiantar during Fiscal Year 2015-2017 and the contribution of regional revenue to regional development in Pematangsiantar. The result of this research shows that the Realization of Regional Revenue of Pematangsiantar contributed an average of 93.81 percent, according to the assessment criteria, and the subject included in the category of effective is above 90%. This means that local governments of Pematangsiantar was appropriate and realistic in planning revenue can be seen from their achievements. Contributions and regional revenue growth has increased, indicating their maximum effort in intensification and extensification reception of the Local Taxes and Levies. Discussion of research is with the original income as one source of revenue which shall be used to finance expenditure in order to realize a more equitable development with intensification and extensification of the Local Revenue in line with its potential.