Paper Title
Analysis Potential of Local Own Revenue (LOR) in Mojokerto Regency, East Java, Indonesia

Abstract
Regional tax is one of the sources of Local Own Revenue (LOR), which currently has not been maximized. There are 4 LOR sectors, namely the results of regional taxes, the results of regional retributions, the results of the processing of separated regional assets, and other legitimate local revenues. Various types of the regional sector have their respective contributions to the acceptance of LOR in accordance with the characteristics of each region. Mojokerto Regency is one of the regions that continues to make improvements in financial matters, especially in extracting LOR. One effort that can be done to optimize the regional tax revenue of Mojokerto Regency is by analyzing the potential of LOR. In this study, the analysis of the potential of LOR in Mojokerto Regency was carried out using growth ratios and proportion ratios. The results of this study are two sectors including the prima criteria, namely the results of regional taxes and other legitimate local revenue. While others are in the retarded category, namely the results of regional retribution and the processing of separated regional assets. Keywords - Local Own Revenue (LOR), Potential of LOR, Regional Tax, Mojokerto