The Effect Of Local Taxes And Regional Retributions On Financial Performance Of Local Governments In The Order Of Improving Community Welfare In North Sumatra Province

Local government financial performance is managed through local management. Regional management the organization and of existing resources or wealth in an area to achieve desired goals area. The ability regions these called governments. In connection with effectiveness regional autonomy, governments finance highly required activities extracting original wealth. problem low level taxes levies, causing fluctuations which have impact on welfare people North Sumatra Province. Analysis method This research a simple regression analysis model using eviews data processing tool. use testing hypothesis, first tested whether meets classical assumptions not. Classical assumption test consists normality test, heteroscedasticity multicollinearity autocorrelation panel analysis, namely Ordinary Least Square (OLS), Fixed Effect Model (FEM) Random (REM).The results study significant influenceregional levies order improve province North.