The local government used as self-financial source the Local Revenue (LR) particularly derived from local tax and local levies. The usage of self-financial source was reflected by the freedom of deciding the potential kinds of tax and local levies since it satisfied the criteria distinguished in law. In order to achieve general policy direction and strategic plan in long-range development plan, the intermediate-range and short-range annual plan were carried out every year as appointed through local budget (LB). This research was carried out in accordance with the sencus on time series from 2001 to 2003 so it was pooled data, i.e. combined data between the time series data dureing 3 years. The research results show that the average Local Revenue and Local Budget (LR/LB) in the range of 3 years was 6.98%. It is considered as in consolidation autonomy position and categorized Samarinda Muncipality entering the low autonomy position. On the other hand, if it was seen from local Revenue and Gross Domestic Product (LR/GDP) in operative price basisin range of 3 year the avarage was 0,57 and so autonomy in the local self-deviance had not yet achieved the consolidation autonomy position.