The purpose of this study was to examine the effectiveness and contribution of the Local Tax to Local Revenue in Batu. This is a consequence of local government regional autonomy and decentralization run, in line with the decentralization, the financing aspect also decentralized. Methods This study used a descriptive research. Where his research at Batu City Regional Revenue Office. The data used in this study is a secondary data. This study uses data Batu City Regional Revenue from year 2009 to 2013. Analysis of the results showed that in 2010 had the lowest effectiveness (69.30%) and in 2012 had the highest levels of effectiveness (136.67%), as well as for the contribution in 2009 had the smallest contribution (45.21%) and by 2012 had largest contribution (72.66%). Based on the calculation and analysis of the effectiveness of these contributions should Batu City Regional Revenue Office intensification and extension of tax revenues from the sector in order to increase the local tax.