The purpose of this research was to analyze the contribution of regional original revenue on financial independence of Makassar city for 2010 until 2014. The type of this research is quantitative field reseacrh. The data used in this research is financial data of Makassar city in fiscal year 2010 until 2014. According to analysis have been obtained the results showed that the sector of local taxes is a kind collection who provided the greatest contribution to regional original revenue because the average contribution per year in income reached 77.92%, then local retribution with an average is 17.15%, legitimate income is 3.40% and the smallest results separated areas of wealth management is 1.53% . While the results of the financial rasio analysis showed that the average of degree of decentralization rasio is 22.56%, financial independence is 29.60%, effectiveness is 101.33%, growth is 37.79%, and share of regional original revenue is 23.07%
