ABSTRACT Earth and building taxes are part of the local original income. The local government needs substantial funds in the procurement of its own local budgets and it is hoped that local governments will no longer rely on the central government. The purpose of this research is to increase local original income and reduce the dependence of local governments on assistance from the central government. The problem is how to choose the earth building tax amnesty for people who have a taxable value of less than one billion rupiah on the other hand however the earth building tax can increase local original income from earth building tax payers with the sale value of taxable objects of more than one billion rupiah. This problem can be overcome by using the multi-criteria decision making and the analytical hierarchy process method using expert choice software. This method is chosen because it is able to choose the best alternative from several alternatives to solve the earth building tax amnesty selection problem. The research conclusion is to choose the option of amnesty as much as 66.9% and 33.3% choosing enforces tax with the inconsistency ratio value of 0.02. Key Words: Analytical Hierarchy Process, Exemption of Earth Building Tax, Expert Choice, Local Original Incom
