viii ABSTRACT
The autonomous region’s policy requires local Goverment to be more aware to its own revenue
capacity. According to regional classification klassen typology, the region that located in
Semarang Ex-Regency has various local Goverment conditions. This research aimed to the
description of the capacity of the revenue on Country Goverment and city Goverment in
Semarang Ex-Regency, by using the descriptive exploratory research method. This result of the
research indicated that : (1) The performance of local Goverment in Semarang Ex-Regency
experienced instability which could be seen from the growth financial analysis; (2) There was
improvement in order to optimize resource and income areas in meeting the expenditure needs
and regional development; (3) The increasing of the local revenue derived from local taxes; (4)
The variety of area's condition based on klassen typology, was not described on the analysis tool
used.